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1 accounting rate of return
taux m de rendement comptableEnglish-French business dictionary > accounting rate of return
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2 accounting
accounting [ə'kaʊntɪŋ]comptabilité f, expertise f comptable;∎ she does the accounting (for business) elle fait ou tient la comptabilité; (for the family) elle tient les comptes►► accounting clerk commis m aux écritures;accounting control contrôle m de la comptabilité;accounting day journée f comptable;accounting entry écriture f comptable;accounting entry form, accounting entry sheet bordereau m de saisie;accounting firm cabinet m d'expertise comptable ou d'expert-comptable;accounting method méthode f de comptabilité, procédé m ou mode m comptable;accounting period exercice m (financier), période f comptable;accounting policy politique f comptable;accounting procedure pratique f comptable;Computing accounting program logiciel m de comptabilité;accounting rate of return taux m de rendement comptable;acccounting records états mpl comptables;Computing accounting software logiciel m de comptabilité;accounting system système m ou plan m comptable;accounting year exercice m (financier), année f comptable -
3 accounting
comptabilité f, expertise f comptableaccounting clerk commis m aux écritures;accounting control contrôle m de la comptabilité;accounting day journée f comptable;accounting entry écriture f comptable, enregistrement m comptable;accounting entry sheet or accounting entry form bordereau m de saisie;accounting firm cabinet m d'expertise comptable;accounting irregularity irrégularité f comptable;accounting loophole échappatoire f comptabilité;accounting method méthode f de comptabilité;accounting operation opération f comptable;COMPUTING accounting package logiciel m de comptabilité;accounting period exercice m (financier), période f comptable;accounting plan plan m comptable;accounting policy politique f comptable;accounting procedure pratique f comptable;accounting rate of return taux m de rendement comptable;accounting ratio ratio m comptable;accounting records états m pl comptables;accounting rules règles f pl comptables;COMPUTING accounting software logiciel de comptabilité;accounting system système m comptable, plan comptable;accounting year exercice (financier ou comptable), période comptable -
4 ARR
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5 ARR
ARR [‚eɪɑ:'rɑ:(r)] -
6 cash
∎ to pay (in) cash (not credit) payer comptant; (money as opposed to cheque) payer en liquide ou en espèces;∎ to buy/sell sth for cash acheter/vendre qch comptant;∎ cash at bank avoir m en banque;∎ cash against documents comptant contre documents;∎ cash in hand argent ou disponibilités f pl en caisse;∎ cash on shipment paiement à l'expédition;∎ cash with order paiement à la commande, envoi m contre paiementcash account compte m de caisse;cash advance avance m en numéraire, avance de trésorerie;cash balance (status) situation f de caisse; (amount remaining) solde m actif, solde de ou en caisse;ACCOUNTANCY cash basis accounting comptabilité f de caisse ou de gestion;cash benefits avantages m pl en espèces;cash bonus prime f en espèces;cash book livre m ou journal m de caisse;cash box caisse f;cash budget budget m de trésorerie;cash and carry cash and carry m, libre-service m de gros;cash compensation indemnité f en argent;ACCOUNTANCY cash contribution apport m en numéraire ou en espèces;cash crop culture f de rapport ou commerciale;cash deal marché m au comptant;cash debit débit m de caisse;cash deficit déficit m de caisse ou de trésorerie;FINANCE cash deposit versement m ou dépôt m en espèces;cash desk caisse;cash discount escompte m de caisse, remise f sur paiement (au) comptant;cash dispenser distributeur m (automatique) de billets;cash dividend dividende m en espèces;cash equivalents quasi-espèces f pl, actifs m pl facilement réalisables;ACCOUNTANCY cash expenditure dépenses f pl de caisse;cash flow FINANCE cash-flow m, trésorerie f; ACCOUNTANCY (in cash flow statement) marge f brute d'autofinancement;cash flow forecast prévision f de trésorerie;cash flow management gestion f de trésorerie;cash flow problems problèmes m pl de trésorerie;cash flow rate taux m d'autofinancement;cash flow situation situation de trésorerie;ACCOUNTANCY cash flow statement tableau m de financement, tableau des flux de trésorerie;FINANCE cash incentive stimulation f financière;ACCOUNTANCY cash inflow encaissement m;ACCOUNTANCY cash item article m de caisse;BANKING cash machine distributeur (automatique) de billets;cash management gestion de trésorerie, gestion du cash;cash nexus rapports m pl d'argent;cash offer offre f d'achat avec paiement comptant;∎ they made us a cash offer for the flat ils nous ont proposé de payer l'appartement (au) comptant;ACCOUNTANCY cash order ordre m au comptant;ACCOUNTANCY cash outflow décaissement m;cash outgoings sorties de trésorerie;ACCOUNTANCY cash overs excédent m de caisse;cash payment paiement (au) comptant ou en espèces;cash price prix m au comptant;cash purchase achat m au comptant, achat contre espèces;ACCOUNTANCY cash ratio ratio m ou coefficient m de trésorerie;ACCOUNTANCY cash receipt reçu m pour paiement en espèces, reçu d'espèces;ACCOUNTANCY cash receipts rentrées f pl de caisse;ACCOUNTANCY cash receipts and payments rentrées et sorties de caisse;cash register caisse (enregistreuse);ACCOUNTANCY cash report (form) situation de caisse;cash requirements besoins m pl de trésorerie;cash reserves réserves f pl en espèces;cash return revenu m;cash sale vente f au comptant;cash settlement liquidation f en espèces;cash shortage insuffisance f d'espèces, manquant m en caisse;ACCOUNTANCY cash statement état m ou bordereau m ou relevé m de caisse;ACCOUNTANCY cash surplus restant m en caisse;cash terms conditions f pl au comptant;cash transaction opération f ou transaction f au comptant;cash value valeur f vénale;ACCOUNTANCY cash voucher pièce f de caisse, PC f;cash withdrawal retrait m d'espèces(bond, savings certificate) se faire rembourser, réaliserBritish faire les comptes, faire la caisse
См. также в других словарях:
accounting rate of return — ➔ return1 * * * accounting rate of return UK US noun [C] (plural accounting rates of return) (ABBREVIATION ARR) ACCOUNTING ► the amount of money you invest in a project divided by the amount of profit you expect to get from it. Accounting rates … Financial and business terms
accounting rate of return — ARR An accounting ratio that expresses the profit of an organization before interest and taxation, usually for a year, as a percentage of the capital employed at the end of the period. Variants of the measure include using profit after interest… … Accounting dictionary
accounting rate of return — ARR An accounting ratio that expresses the profit of an organization before interest and taxation, usually for a year, as a percentage of the capital employed at the end of the period. Variants of the measure include using profit after interest… … Big dictionary of business and management
Accounting Rate of Return - ARR — ARR provides a quick estimate of a project s worth over its useful life. ARR is derived by finding profits before taxes and interest. ARR is an accounting method used for purposes of comparison. The major drawbacks of ARR are that it uses profit… … Investment dictionary
rate of return — The annual income earned from the investment of resources in a commercial or economic activity, usually expressed as a percentage of the original investment. In a discounted cash flow appraisal, for example, the rate of return may be expressed as … Accounting dictionary
required rate of return — The rate of return, usually expressed as a percentage, that an organization determines is necessary before an investment can be regarded as profitable and therefore justified. In a discounted cash flow appraisal the required rate of return may be … Accounting dictionary
Rate of return — In finance, rate of return (ROR), also known as return on investment (ROI), rate of profit or sometimes just return, is the ratio of money gained or lost (whether realized or unrealized) on an investment relative to the amount of money invested.… … Wikipedia
rate of return — Calculated as the (value now minus value at time of purchase) divided by value at time of purchase. For equities ( equity), we often include dividends with the value now. See also: return, annual rate of return. Bloomberg Financial Dictionary * * … Financial and business terms
Учетный (расчетный) коэффициент окупаемости (ACCOUNTING RATE OF RETURN) — Отношение суммы прибыли за период к усредненной стоимости инвестиций, произведенных в течение этого периода Важно, что учетный коэффициент окупаемости оценивается по фактическому доходу, а не по дисконтированным потокам денежных средств … Словарь терминов по управленческому учету
Internal rate of return — The internal rate of return (IRR) is a capital budgeting metric used by firms to decide whether they should make investments. It is an indicator of the efficiency or quality of an investment, as opposed to net present value (NPV), which indicates … Wikipedia
internal rate of return — ( IRR) A measure of yield that relates the cash flow from each interest payment and the cash flow from the investment s redemption value at maturity to the purchase price of the investment. It is a present value calculation that reflects the time … Financial and business terms