- Preferred shares: title property value that takes precedence over the common shares in connection with the payment of dividends. These actions dividend rate is fixed at the time of issue and can be fixed or variable.
Bank acceptance: order written and accepted by a bank to pay a sum determined at a future date.
Current assets: set of accounts of a company's assets that anticipate its conversion into cash within less than a year. They are usually constituted by box and banks, accounts receivable, inventories, etc.
Fixed assets: permanent assets that are typically required for carrying out the usual turn of a company. They are usually constituted by machinery, equipment, buildings, land, etc.
Financial assets: assets that generate financial returns.
Intangible assets: intangible, type such as patent assets.
- Ad valóren: tariff established as a percentage of the value of the invoice for the goods.
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