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1 accounting ratio
фр. ratio de prix comptable-prix du marché
исп. relación precio contable-precio de mercado; coeficiente de cuenta; coeficiente contable
расчетный коэффициент
Отношение расчетной цены к рыночной цене товара.
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2 accounting ratio
Деловая лексика: учётный показатель -
3 accounting ratio
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4 accounting ratio
расчетный коэффициент, отношение расчетной цены к рыночной цене товараEnglish-russian dctionary of contemporary Economics > accounting ratio
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5 accounting ratio
расчетный коэффициент (отношение расчетной цены к рыночной цене товара); бухгалтерский коэффициент -
6 ratio
ratio см. accounting ratio; acid-test ratio ; activity ratios; balance-sheet ratio; collection ratio; current ratio ; debt-equity ratio ; debt ratio; debt-service ratio ; debt service time profile ratio; domestic resource cost ratio; financial ratios; gearing ratio; gross capital coefficient, ratio; gross collection ratio; hedge ratio; institutional ratio; interest coverage ratio; leverage ( ratio) ; liquidity ratio ; liquidity ratios; long-term debt ratio; net benefit investment ratio; nеt collection ratio ; operating ratio; operating ratios ; price/earnings ratio ; profitability ratios ; reserve ratio; resource mobilization ratio; volatility ratio
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7 ratio
n1) отношение; соотношение; пропорция2) коэффициент
- accounting ratio
- acid-test ratio
- activity ratio
- advance-decline ratio
- assessment ratio
- asset turnover ratio
- availability ratio
- average ratio
- bad loan ratio
- balance-sheet ratio
- benefit-cost ratio
- Berry ratio
- capacity ratio
- capital ratio
- capital adequacy ratio
- capital asset ratio
- capitalization ratio
- capital-output ratio
- cash ratio
- cash-deposit ratio
- collection ratio
- combined ratio
- common stock ratio
- concentration ratio
- conversion ratio
- corn-hog ratio
- correlation ratio
- cost-effectiveness ratio
- cost-to-income ratio
- cost-to-performance ratio
- cost-utility ratio
- cover ratio
- creditor-purchases ratio
- current ratio
- current assets ratio
- current liquidity ratio
- debt ratio
- debt-equity ratio
- debt-service ratio
- debt-to-assets ratio
- debt-to-equity ratio
- debt-to-exports ratio
- debt-to-GDP ratio
- debt-to-income ratio
- debt-to-total-assets ratio
- defect ratio
- deposit-currency ratio
- depreciation reserve ratio
- design ratio
- dividend-cover ratio
- dividend payment ratio
- dividend payout ratio
- downtime ratio
- earning ratio
- earning power ratio
- effectiveness ratio
- equity ratio
- exchange ratio
- expense ratio
- external debt service ratio
- feed ratio
- feedback ratio
- financial ratio
- fixed capital depreciation ratio
- fixed investment ratio
- fund-creating ratio
- gearing ratio
- gross profit ratio
- growth ratio
- hedge ratio
- institutional ratio
- interest coverage ratio
- inventory-income ratio
- inventory turnover ratio
- investment ratio
- key ratio
- labour-population ratio
- labour-saving ratio
- leverage ratio
- liquid ratio
- liquid assets ratio
- liquidity ratio
- loan-deposit ratio
- long-term debt ratio
- loss ratio
- low ratio of tax on income
- margin of profit ratio
- market ratio
- market ratio
- book ratio
- market value ratios
- mobilization ratio
- mortality ratio
- mutual fund cash-to-assets ratio
- net profit ratio
- nil ratio of tax income
- nonperforming subloan ratio
- operating ratio
- operation ratio
- output-input ratio
- payout ratio
- percentage ratio
- placement ratio
- ploughback ratio
- preferred stock ratio
- price ratio
- price-cost ratio
- price-earnings ratio
- primary capital ratio
- profit ratio
- profitability ratio
- profit-and-loss-sharing ratio
- profit-to-sale ratio
- profit-volume ratio
- put-call ratio
- quick assets ratio
- reserve ratio
- resource mobilization ratio
- return ratio
- risk assets ratio
- savings ratio
- self-financing ratio
- solvency ratio
- stock-sales ratio
- subscription ratio
- tax ratio
- till cash ratio
- times covered ratio
- transportation ratio
- turnover ratio
- utilization ratio
- vacancy-unemployment ratio
- volatility ratio
- working capital ratio
- ratio of allotment
- ratio of the amount of the borrower's current assets to current liabilities
- ratio of capital turnover
- ratio of reserves to liabilities
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8 ratio
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9 ratio
[ˈreɪʃɪəu]accounting ratio учетный показатель acid test ratio коэффициент критической оценки (отношение ликвидности фирмы к сумме долговых обязательств) acid-test ratio вчт. коэффициент критической оценки activity ratio показатель экономической активности aspect ratio вчт. коэффициент сжатия availability ratio вчт. коэффициент готовности capacity ratio коэффициент использования производственных мощностей capital-output ratio капиталоемкость capital-to-assets ratio выч. отношение суммы капиталовложений к стоимости активов capitalization ratio процентное соотношение элементов структуры капитала компании cash ratio коэффициент ликвидности cash ratio коэффициент наличных средств cash ratio норма кассовых резервов compaction ratio вчт. коэффициент уплотнения compression ratio вчт. коэффициент сжатия consumption ratio относительный показатель потребления contribution margin ratio коэффициент выручки conversion ratio коэффициент пересчета correlation ratio корреляционное отношение cover ratio отношение покрытия current ratio отношение оборотного капитала к долгосрочным обязательствам current ratio отношение текущих активов к текущим пассивам компании debt-equity ratio отношение задолженности к собственному капиталу debt-equity ratio соотношение собственных и заемных средств банка distribution ratio коэффициент распределения equity capital ratio отношение собственного капитала компании к общей сумме активов equity ratio отношение собственного капитала к общей сумме активов expense ratio соотношение расходов и доходов financial ratio финансовый коэффициент fixed capital ratio доля вложений в основной капитал floor-area ratio процент застройки gearing ratio соотношение собственных и заемных средств банка gross margin ratio коэффициент валовой прибыли hit ratio вчт. коэффициент нахождения данных in direct (inverse) ratio прямо (обратно) пропорционально incremental capital-output ratio капиталоемкость input-output ratio коэффициент материалоемкости input-output ratio отношение единицы затрат к единице выпуска продукции input-output ratio технологический коэффициент inventory turnover ratio показатель движения товарных запасов inverse price ratio обратное отношение цен inverse ratio обратная пропорциональность inverse ratio обратное отношение land use ratio процент землепользования liquidity ratio коэффициент ликвидности long-term debt ratio отношение суммы долгосрочного долга к активам loss ratio уровень убыточности minimum reserve ratio минимальная норма резервного покрытия miss ratio коэффициент неудач money-income ratio отношение суммы денег к доходу net profit ratio уровень чистой прибыли numerical ratio числовой коэффициент operating ratio коэффициент издержек operating ratio операционный коэффициент output-capital ratio капиталоотдача ownership ratio доля владения ownership ratio доля собственности payout ratio коэффициент выплаты прибыли компании в форме дивидендов plot ratio коэффициент использования земельного участка production capacity ratio коэффициент использования производственного оборудования production volume ratio относительный объем производства profit ratio коэффициент рентабельности profit ratio норма прибыли quantitative ratio количественное соотношение quick ratio коэффициент критической оценки quick ratio отношение ликвидности фирмы к сумме долговых обязательств quick ratio эк.произ. отношение текущих активов за вычетом запасов и незавершенного производства к текущим пассивам ratio доля ratio коэффициент ratio норма покрытия ratio относительная величина ratio относительный показатель ratio отношение ratio (pl -os) мат. отношение, пропорция; коэффициент, соотношение; ratio of exchange эк. (количественное) меновое отношение ratio тех. передаточное число ratio пропорция ratio процент ratio соотношение ratio степень ratio (pl -os) мат. отношение, пропорция; коэффициент, соотношение; ratio of exchange эк. (количественное) меновое отношение ratio of subscription подписной коэффициент ratio of the progression знаменатель прогрессии recall ratio норма возврата reciprocal ratio обратное отношение required reserve ratio требуемая норма резервного покрытия required reserve ratio требуемая резервная норма reserve ratio норма резервного покрытия reserve ratio резервная норма response ratio вчт. коэффициент реактивности reverse ratio обратное отношение sampling ratio доля выборки savings ratio норма накопления savings ratio норма сбережений sex ratio процентное соотношение между полами solvency ratio коэффициент платежеспособности solvency ratio отношение акционерного капитала к суммарным активам stock turnover ratio оборот товарных запасов stock turnover ratio отношение товарных запасов к сумме продаж subscription ratio подписной коэффициент turnover ratio коэффициент оборачиваемости капитала turnover ratio оборачиваемость капитала utilization ratio коэффициент загрузки utilization ratio коэффициент использования variance ratio отношение дисперсий -
10 ratio
ˈreɪʃɪəu сущ.
1) мат. отношение, пропорция;
коэффициент, соотношение (between;
of;
to) at a ratio of three to one ≈ в отношении трех к одному compression ratio ≈ коэффициент сжатия (данных) inverse ratio ≈ обратное отношение ratio of exchange in direct ratio in inverse ratio
2) тех. передаточное число отношение, коэффициент;
пропорция;
соотношение - net profit * (экономика) коэффициент рентабельности - * of exchange( экономика) меновое отношение - in direct * (математика) прямо пропорционально - in the * of one to six в отношении один к шести - the population contains a very high * of young people очень большой процент населения составляет молодежь( техническое) передаточное число( экономика) коэффициент покрытия, норма обеспечения устанавливать отношение, соотношение, пропорцию ( фотографическое) увеличивать или уменьшать снимок в определенной кратности accounting ~ учетный показатель acid test ~ коэффициент критической оценки( отношение ликвидности фирмы к сумме долговых обязательств) acid-test ~ вчт. коэффициент критической оценки activity ~ показатель экономической активности aspect ~ вчт. коэффициент сжатия availability ~ вчт. коэффициент готовности capacity ~ коэффициент использования производственных мощностей capital-output ~ капиталоемкость capital-to-assets ~ выч. отношение суммы капиталовложений к стоимости активов capitalization ~ процентное соотношение элементов структуры капитала компании cash ~ коэффициент ликвидности cash ~ коэффициент наличных средств cash ~ норма кассовых резервов compaction ~ вчт. коэффициент уплотнения compression ~ вчт. коэффициент сжатия consumption ~ относительный показатель потребления contribution margin ~ коэффициент выручки conversion ~ коэффициент пересчета correlation ~ корреляционное отношение cover ~ отношение покрытия current ~ отношение оборотного капитала к долгосрочным обязательствам current ~ отношение текущих активов к текущим пассивам компании debt-equity ~ отношение задолженности к собственному капиталу debt-equity ~ соотношение собственных и заемных средств банка distribution ~ коэффициент распределения equity capital ~ отношение собственного капитала компании к общей сумме активов equity ~ отношение собственного капитала к общей сумме активов expense ~ соотношение расходов и доходов financial ~ финансовый коэффициент fixed capital ~ доля вложений в основной капитал floor-area ~ процент застройки gearing ~ соотношение собственных и заемных средств банка gross margin ~ коэффициент валовой прибыли hit ~ вчт. коэффициент нахождения данных in direct (inverse) ~ прямо (обратно) пропорционально incremental capital-output ~ капиталоемкость input-output ~ коэффициент материалоемкости input-output ~ отношение единицы затрат к единице выпуска продукции input-output ~ технологический коэффициент inventory turnover ~ показатель движения товарных запасов inverse price ~ обратное отношение цен inverse ~ обратная пропорциональность inverse ~ обратное отношение land use ~ процент землепользования liquidity ~ коэффициент ликвидности long-term debt ~ отношение суммы долгосрочного долга к активам loss ~ уровень убыточности minimum reserve ~ минимальная норма резервного покрытия miss ~ коэффициент неудач money-income ~ отношение суммы денег к доходу net profit ~ уровень чистой прибыли numerical ~ числовой коэффициент operating ~ коэффициент издержек operating ~ операционный коэффициент output-capital ~ капиталоотдача ownership ~ доля владения ownership ~ доля собственности payout ~ коэффициент выплаты прибыли компании в форме дивидендов plot ~ коэффициент использования земельного участка production capacity ~ коэффициент использования производственного оборудования production volume ~ относительный объем производства profit ~ коэффициент рентабельности profit ~ норма прибыли quantitative ~ количественное соотношение quick ~ коэффициент критической оценки quick ~ отношение ликвидности фирмы к сумме долговых обязательств quick ~ эк.произ. отношение текущих активов за вычетом запасов и незавершенного производства к текущим пассивам ratio доля ~ коэффициент ~ норма покрытия ~ относительная величина ~ относительный показатель ~ отношение ~ (pl -os) мат. отношение, пропорция;
коэффициент, соотношение;
ratio of exchange эк. (количественное) меновое отношение ~ тех. передаточное число ~ пропорция ~ процент ~ соотношение ~ степень ~ (pl -os) мат. отношение, пропорция;
коэффициент, соотношение;
ratio of exchange эк. (количественное) меновое отношение ~ of subscription подписной коэффициент ~ of the progression знаменатель прогрессии recall ~ норма возврата reciprocal ~ обратное отношение required reserve ~ требуемая норма резервного покрытия required reserve ~ требуемая резервная норма reserve ~ норма резервного покрытия reserve ~ резервная норма response ~ вчт. коэффициент реактивности reverse ~ обратное отношение sampling ~ доля выборки savings ~ норма накопления savings ~ норма сбережений sex ~ процентное соотношение между полами solvency ~ коэффициент платежеспособности solvency ~ отношение акционерного капитала к суммарным активам stock turnover ~ оборот товарных запасов stock turnover ~ отношение товарных запасов к сумме продаж subscription ~ подписной коэффициент turnover ~ коэффициент оборачиваемости капитала turnover ~ оборачиваемость капитала utilization ~ коэффициент загрузки utilization ~ коэффициент использования variance ~ отношение дисперсий -
11 accounting beta method
фин. метод бухгалтерского [учетного\] бета-коэффициента* (метод оценки риска, основанный на расчете бухгалтерских коэффициентов "бета": подразумевает определение регрессии коэффициента рентабельности активов компании и среднего значения этого коэффициента для всего рынка или группы компаний; в качестве репрезентативной выборки, позволяющей рассчитать это среднее значение, используется некоторый фондовый индекс, напр., S&P 500)See:Англо-русский экономический словарь > accounting beta method
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12 method
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13 near cash
!гос. фин. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.This paper provides background information on the framework for the planning and control of public expenditure in the UK which has been operated since the 1998 Comprehensive Spending Review (CSR). It sets out the different classifications of spending for budgeting purposes and why these distinctions have been adopted. It discusses how the public expenditure framework is designed to ensure both sound public finances and an outcome-focused approach to public expenditure.The UK's public spending framework is based on several key principles:"consistency with a long-term, prudent and transparent regime for managing the public finances as a whole;" "the judgement of success by policy outcomes rather than resource inputs;" "strong incentives for departments and their partners in service delivery to plan over several years and plan together where appropriate so as to deliver better public services with greater cost effectiveness; and"the proper costing and management of capital assets to provide the right incentives for public investment.The Government sets policy to meet two firm fiscal rules:"the Golden Rule states that over the economic cycle, the Government will borrow only to invest and not to fund current spending; and"the Sustainable Investment Rule states that net public debt as a proportion of GDP will be held over the economic cycle at a stable and prudent level. Other things being equal, net debt will be maintained below 40 per cent of GDP over the economic cycle.Achievement of the fiscal rules is assessed by reference to the national accounts, which are produced by the Office for National Statistics, acting as an independent agency. The Government sets its spending envelope to comply with these fiscal rules.Departmental Expenditure Limits ( DEL) and Annually Managed Expenditure (AME)"Departmental Expenditure Limit ( DEL) spending, which is planned and controlled on a three year basis in Spending Reviews; and"Annually Managed Expenditure ( AME), which is expenditure which cannot reasonably be subject to firm, multi-year limits in the same way as DEL. AME includes social security benefits, local authority self-financed expenditure, debt interest, and payments to EU institutions.More information about DEL and AME is set out below.In Spending Reviews, firm DEL plans are set for departments for three years. To ensure consistency with the Government's fiscal rules departments are set separate resource (current) and capital budgets. The resource budget contains a separate control total for “near cash” expenditure, that is expenditure such as pay and current grants which impacts directly on the measure of the golden rule.To encourage departments to plan over the medium term departments may carry forward unspent DEL provision from one year into the next and, subject to the normal tests for tautness and realism of plans, may be drawn down in future years. This end-year flexibility also removes any incentive for departments to use up their provision as the year end approaches with less regard to value for money. For the full benefits of this flexibility and of three year plans to feed through into improved public service delivery, end-year flexibility and three year budgets should be cascaded from departments to executive agencies and other budget holders.Three year budgets and end-year flexibility give those managing public services the stability to plan their operations on a sensible time scale. Further, the system means that departments cannot seek to bid up funds each year (before 1997, three year plans were set and reviewed in annual Public Expenditure Surveys). So the credibility of medium-term plans has been enhanced at both central and departmental level.Departments have certainty over the budgetary allocation over the medium term and these multi-year DEL plans are strictly enforced. Departments are expected to prioritise competing pressures and fund these within their overall annual limits, as set in Spending Reviews. So the DEL system provides a strong incentive to control costs and maximise value for money.There is a small centrally held DEL Reserve. Support from the Reserve is available only for genuinely unforeseeable contingencies which departments cannot be expected to manage within their DEL.AME typically consists of programmes which are large, volatile and demand-led, and which therefore cannot reasonably be subject to firm multi-year limits. The biggest single element is social security spending. Other items include tax credits, Local Authority Self Financed Expenditure, Scottish Executive spending financed by non-domestic rates, and spending financed from the proceeds of the National Lottery.AME is reviewed twice a year as part of the Budget and Pre-Budget Report process reflecting the close integration of the tax and benefit system, which was enhanced by the introduction of tax credits.AME is not subject to the same three year expenditure limits as DEL, but is still part of the overall envelope for public expenditure. Affordability is taken into account when policy decisions affecting AME are made. The Government has committed itself not to take policy measures which are likely to have the effect of increasing social security or other elements of AME without taking steps to ensure that the effects of those decisions can be accommodated prudently within the Government's fiscal rules.Given an overall envelope for public spending, forecasts of AME affect the level of resources available for DEL spending. Cautious estimates and the AME margin are built in to these AME forecasts and reduce the risk of overspending on AME.Together, DEL plus AME sum to Total Managed Expenditure (TME). TME is a measure drawn from national accounts. It represents the current and capital spending of the public sector. The public sector is made up of central government, local government and public corporations.Resource and Capital Budgets are set in terms of accruals information. Accruals information measures resources as they are consumed rather than when the cash is paid. So for example the Resource Budget includes a charge for depreciation, a measure of the consumption or wearing out of capital assets."Non cash charges in budgets do not impact directly on the fiscal framework. That may be because the national accounts use a different way of measuring the same thing, for example in the case of the depreciation of departmental assets. Or it may be that the national accounts measure something different: for example, resource budgets include a cost of capital charge reflecting the opportunity cost of holding capital; the national accounts include debt interest."Within the Resource Budget DEL, departments have separate controls on:"Near cash spending, the sub set of Resource Budgets which impacts directly on the Golden Rule; and"The amount of their Resource Budget DEL that departments may spend on running themselves (e.g. paying most civil servants’ salaries) is limited by Administration Budgets, which are set in Spending Reviews. Administration Budgets are used to ensure that as much money as practicable is available for front line services and programmes. These budgets also help to drive efficiency improvements in departments’ own activities. Administration Budgets exclude the costs of frontline services delivered directly by departments.The Budget preceding a Spending Review sets an overall envelope for public spending that is consistent with the fiscal rules for the period covered by the Spending Review. In the Spending Review, the Budget AME forecast for year one of the Spending Review period is updated, and AME forecasts are made for the later years of the Spending Review period.The 1998 Comprehensive Spending Review ( CSR), which was published in July 1998, was a comprehensive review of departmental aims and objectives alongside a zero-based analysis of each spending programme to determine the best way of delivering the Government's objectives. The 1998 CSR allocated substantial additional resources to the Government's key priorities, particularly education and health, for the three year period from 1999-2000 to 2001-02.Delivering better public services does not just depend on how much money the Government spends, but also on how well it spends it. Therefore the 1998 CSR introduced Public Service Agreements (PSAs). Each major government department was given its own PSA setting out clear targets for achievements in terms of public service improvements.The 1998 CSR also introduced the DEL/ AME framework for the control of public spending, and made other framework changes. Building on the investment and reforms delivered by the 1998 CSR, successive spending reviews in 2000, 2002 and 2004 have:"provided significant increase in resources for the Government’s priorities, in particular health and education, and cross-cutting themes such as raising productivity; extending opportunity; and building strong and secure communities;" "enabled the Government significantly to increase investment in public assets and address the legacy of under investment from past decades. Departmental Investment Strategies were introduced in SR2000. As a result there has been a steady increase in public sector net investment from less than ¾ of a per cent of GDP in 1997-98 to 2¼ per cent of GDP in 2005-06, providing better infrastructure across public services;" "introduced further refinements to the performance management framework. PSA targets have been reduced in number over successive spending reviews from around 300 to 110 to give greater focus to the Government’s highest priorities. The targets have become increasingly outcome-focused to deliver further improvements in key areas of public service delivery across Government. They have also been refined in line with the conclusions of the Devolving Decision Making Review to provide a framework which encourages greater devolution and local flexibility. Technical Notes were introduced in SR2000 explaining how performance against each PSA target will be measured; and"not only allocated near cash spending to departments, but also – since SR2002 - set Resource DEL plans for non cash spending.To identify what further investments and reforms are needed to equip the UK for the global challenges of the decade ahead, on 19 July 2005 the Chief Secretary to the Treasury announced that the Government intends to launch a second Comprehensive Spending Review (CSR) reporting in 2007.A decade on from the first CSR, the 2007 CSR will represent a long-term and fundamental review of government expenditure. It will cover departmental allocations for 2008-09, 2009-10 and 2010 11. Allocations for 2007-08 will be held to the agreed figures already announced by the 2004 Spending Review. To provide a rigorous analytical framework for these departmental allocations, the Government will be taking forward a programme of preparatory work over 2006 involving:"an assessment of what the sustained increases in spending and reforms to public service delivery have achieved since the first CSR. The assessment will inform the setting of new objectives for the decade ahead;" "an examination of the key long-term trends and challenges that will shape the next decade – including demographic and socio-economic change, globalisation, climate and environmental change, global insecurity and technological change – together with an assessment of how public services will need to respond;" "to release the resources needed to address these challenges, and to continue to secure maximum value for money from public spending over the CSR period, a set of zero-based reviews of departments’ baseline expenditure to assess its effectiveness in delivering the Government’s long-term objectives; together with"further development of the efficiency programme, building on the cross cutting areas identified in the Gershon Review, to embed and extend ongoing efficiency savings into departmental expenditure planning.The 2007 CSR also offers the opportunity to continue to refine the PSA framework so that it drives effective delivery and the attainment of ambitious national standards.Public Service Agreements (PSAs) were introduced in the 1998 CSR. They set out agreed targets detailing the outputs and outcomes departments are expected to deliver with the resources allocated to them. The new spending regime places a strong emphasis on outcome targets, for example in providing for better health and higher educational standards or service standards. The introduction in SR2004 of PSA ‘standards’ will ensure that high standards in priority areas are maintained.The Government monitors progress against PSA targets, and departments report in detail twice a year in their annual Departmental Reports (published in spring) and in their autumn performance reports. These reports provide Parliament and the public with regular updates on departments’ performance against their targets.Technical Notes explain how performance against each PSA target will be measured.To make the most of both new investment and existing assets, there needs to be a coherent long term strategy against which investment decisions are taken. Departmental Investment Strategies (DIS) set out each department's plans to deliver the scale and quality of capital stock needed to underpin its objectives. The DIS includes information about the department's existing capital stock and future plans for that stock, as well as plans for new investment. It also sets out the systems that the department has in place to ensure that it delivers its capital programmes effectively.This document was updated on 19 December 2005.Near-cash resource expenditure that has a related cash implication, even though the timing of the cash payment may be slightly different. For example, expenditure on gas or electricity supply is incurred as the fuel is used, though the cash payment might be made in arrears on aquarterly basis. Other examples of near-cash expenditure are: pay, rental.Net cash requirement the upper limit agreed by Parliament on the cash which a department may draw from theConsolidated Fund to finance the expenditure within the ambit of its Request forResources. It is equal to the agreed amount of net resources and net capital less non-cashitems and working capital.Non-cash cost costs where there is no cash transaction but which are included in a body’s accounts (or taken into account in charging for a service) to establish the true cost of all the resourcesused.Non-departmental a body which has a role in the processes of government, but is not a government public body, NDPBdepartment or part of one. NDPBs accordingly operate at arm’s length from governmentMinisters.Notional cost of a cost which is taken into account in setting fees and charges to improve comparability with insuranceprivate sector service providers.The charge takes account of the fact that public bodies donot generally pay an insurance premium to a commercial insurer.the independent body responsible for collecting and publishing official statistics about theUK’s society and economy. (At the time of going to print legislation was progressing tochange this body to the Statistics Board).Office of Government an office of the Treasury, with a status similar to that of an agency, which aims to maximise Commerce, OGCthe government’s purchasing power for routine items and combine professional expertiseto bear on capital projects.Office of the the government department responsible for discharging the Paymaster General’s statutoryPaymaster General,responsibilities to hold accounts and make payments for government departments and OPGother public bodies.Orange bookthe informal title for Management of Risks: Principles and Concepts, which is published by theTreasury for the guidance of public sector bodies.Office for NationalStatistics, ONS60Managing Public Money————————————————————————————————————————"GLOSSARYOverdraftan account with a negative balance.Parliament’s formal agreement to authorise an activity or expenditure.Prerogative powerspowers exercisable under the Royal Prerogative, ie powers which are unique to the Crown,as contrasted with common-law powers which may be available to the Crown on the samebasis as to natural persons.Primary legislationActs which have been passed by the Westminster Parliament and, where they haveappropriate powers, the Scottish Parliament and the Northern Ireland Assembly. Begin asBills until they have received Royal Assent.arrangements under which a public sector organisation contracts with a private sectorentity to construct a facility and provide associated services of a specified quality over asustained period. See annex 7.5.Proprietythe principle that patterns of resource consumption should respect Parliament’s intentions,conventions and control procedures, including any laid down by the PAC. See box 2.4.Public Accountssee Committee of Public Accounts.CommitteePublic corporationa trading body controlled by central government, local authority or other publiccorporation that has substantial day to day operating independence. See section 7.8.Public Dividend finance provided by government to public sector bodies as an equity stake; an alternative to Capital, PDCloan finance.Public Service sets out what the public can expect the government to deliver with its resources. EveryAgreement, PSAlarge government department has PSA(s) which specify deliverables as targets or aimsrelated to objectives.a structured arrangement between a public sector and a private sector organisation tosecure an outcome delivering good value for money for the public sector. It is classified tothe public or private sector according to which has more control.Rate of returnthe financial remuneration delivered by a particular project or enterprise, expressed as apercentage of the net assets employed.Regularitythe principle that resource consumption should accord with the relevant legislation, therelevant delegated authority and this document. See box 2.4.Request for the functional level into which departmental Estimates may be split. RfRs contain a number Resources, RfRof functions being carried out by the department in pursuit of one or more of thatdepartment’s objectives.Resource accountan accruals account produced in line with the Financial Reporting Manual (FReM).Resource accountingthe system under which budgets, Estimates and accounts are constructed in a similar wayto commercial audited accounts, so that both plans and records of expenditure allow in fullfor the goods and services which are to be, or have been, consumed – ie not just the cashexpended.Resource budgetthe means by which the government plans and controls the expenditure of resources tomeet its objectives.Restitutiona legal concept which allows money and property to be returned to its rightful owner. Ittypically operates where another person can be said to have been unjustly enriched byreceiving such monies.Return on capital the ratio of profit to capital employed of an accounting entity during an identified period.employed, ROCEVarious measures of profit and of capital employed may be used in calculating the ratio.Public Privatepartnership, PPPPrivate Finance Initiative, PFIParliamentaryauthority61Managing Public Money"————————————————————————————————————————GLOSSARYRoyal charterthe document setting out the powers and constitution of a corporation established underprerogative power of the monarch acting on Privy Council advice.Second readingthe second formal time that a House of Parliament may debate a bill, although in practicethe first substantive debate on its content. If successful, it is deemed to denoteParliamentary approval of the principle of the proposed legislation.Secondary legislationlaws, including orders and regulations, which are made using powers in primary legislation.Normally used to set out technical and administrative provision in greater detail thanprimary legislation, they are subject to a less intense level of scrutiny in Parliament.European legislation is,however,often implemented in secondary legislation using powers inthe European Communities Act 1972.Service-level agreement between parties, setting out in detail the level of service to be performed.agreementWhere agreements are between central government bodies, they are not legally a contractbut have a similar function.Shareholder Executive a body created to improve the government’s performance as a shareholder in businesses.Spending reviewsets out the key improvements in public services that the public can expect over a givenperiod. It includes a thorough review of departmental aims and objectives to find the bestway of delivering the government’s objectives, and sets out the spending plans for the givenperiod.State aidstate support for a domestic body or company which could distort EU competition and sois not usually allowed. See annex 4.9.Statement of Excessa formal statement detailing departments’ overspends prepared by the Comptroller andAuditor General as a result of undertaking annual audits.Statement on Internal an annual statement that Accounting Officers are required to make as part of the accounts Control, SICon a range of risk and control issues.Subheadindividual elements of departmental expenditure identifiable in Estimates as single cells, forexample cell A1 being administration costs within a particular line of departmental spending.Supplyresources voted by Parliament in response to Estimates, for expenditure by governmentdepartments.Supply Estimatesa statement of the resources the government needs in the coming financial year, and forwhat purpose(s), by which Parliamentary authority is sought for the planned level ofexpenditure and income.Target rate of returnthe rate of return required of a project or enterprise over a given period, usually at least a year.Third sectorprivate sector bodies which do not act commercially,including charities,social and voluntaryorganisations and other not-for-profit collectives. See annex 7.7.Total Managed a Treasury budgeting term which covers all current and capital spending carried out by the Expenditure,TMEpublic sector (ie not just by central departments).Trading fundan organisation (either within a government department or forming one) which is largely orwholly financed from commercial revenue generated by its activities. Its Estimate shows itsnet impact, allowing its income from receipts to be devoted entirely to its business.Treasury Minutea formal administrative document drawn up by the Treasury, which may serve a wide varietyof purposes including seeking Parliamentary approval for the use of receipts asappropriations in aid, a remission of some or all of the principal of voted loans, andresponding on behalf of the government to reports by the Public Accounts Committee(PAC).62Managing Public Money————————————————————————————————————————GLOSSARY63Managing Public MoneyValue for moneythe process under which organisation’s procurement, projects and processes aresystematically evaluated and assessed to provide confidence about suitability, effectiveness,prudence,quality,value and avoidance of error and other waste,judged for the public sectoras a whole.Virementthe process through which funds are moved between subheads such that additionalexpenditure on one is met by savings on one or more others.Votethe process by which Parliament approves funds in response to supply Estimates.Voted expenditureprovision for expenditure that has been authorised by Parliament. Parliament ‘votes’authority for public expenditure through the Supply Estimates process. Most expenditureby central government departments is authorised in this way.Wider market activity activities undertaken by central government organisations outside their statutory duties,using spare capacity and aimed at generating a commercial profit. See annex 7.6.Windfallmonies received by a department which were not anticipated in the spending review.———————————————————————————————————————— -
14 PAR
1) Общая лексика: Personnel Action Request, Pre-Assembled Rack2) Компьютерная техника: Pdb Atom Record, Peer Assistance Review3) Биология: фотосинтетически активная радиация4) Авиация: радар точного захода на посадку (Precision Approach Radar - a ground-radar based instrument approach which provides both horizontal and vertical guidance), рейтинг контроля подхода по радиолокатору точного захода на посадку5) Медицина: protease activated receptor (активируемый протеиназой рецептор), post anesthesia recovery6) Американизм: Pension Adjustment Reversal, Personnel Action Required, Personnel Activity Reporting, Problem Approach Resolution8) Военный термин: Patient Accounting and Reporting, Personnel Accountability Report, Population at Risk, Program Analysis Report, Program Assessment Review, peacetime airborne reconnaissance, performance analysis and review, performance appraisal report, perimeter acquisition radar, phased array radar, priority action report, priority action request, probabilistic analysis of risk, problem action record, problem action report, problem action request, problem analysis report, program adjustment request, program administrator's report, program appraisal and review, program appraisal report, progressive aircraft reconditioning, progressive aircraft rework, project audit report, promotion appraisal report, public affairs regulations, pulse acquisition radar, purchasing approval request, РЛС с ФАР (фазированной антенной решёткой)9) Техника: Parabolic Aluminum Reflector, Pennsylvania Advanced Reactor, Princeton applied research laboratory, passive autocatalytic recombiner, peak-to-average meter, performance autocatalytic report, phased-array radar, probability of being available and reliable, program-aid routine, protective action recommendations, pyridylazoresorcin, посадочная радиолокационная станция10) Сельское хозяйство: Plant A Row, potassium absorption ratio11) Шутливое выражение: Pagan Association Of Red, People Against Reality13) Бухгалтерия: Pre Authorized Remittance, Public Accounting Report14) Страхование: participating insurance15) Астрономия: Photon Activity Rate16) Телекоммуникации: Positive Acknowledgment with Retransmission17) Сокращение: Parcels (MODS report abbreviation), Performance and Reliability, Postage Adjustment Record (in Mail.dat, 2007), Power Analyser & Recorder, Preventive Aircraft Repair, Program Assessment Review (USA), Program for Alcoholic Recovery, Progressive Aircraft Rework (USA), parameter, Page Address Register18) Университет: Participatory Action Research19) Физиология: Peak To Average Ratio, Pelvic Anterior Rotation20) Вычислительная техника: positive acknowledgment and retransmission, Project Authorization Request (IEEE), Positive Acknowledgement with Retransmission (protocols)21) Нефть: per acre rental, personnel approval request, pre-assembled piperack, вероятность эксплуатационной готовности и безотказной работы (probability of being available and reliable), рабочие характеристики и надёжность (performance and reliability), Project Analysis & Review (при подготовке тендерной документации)22) Аллергология: Perennial allergic rhinitis23) Иммунология: product of antigenic recognition, pseudoallergic reaction24) Банковское дело: Portfolio-at-Risk (кредитный) портфель под риском / риск портфеля (сумма всех займов на руках у клиентов, имеющих один или более просроченный платеж по сумме основного долга больше определенного количества дней.)25) Транспорт: Police Accident Report, Precision Approach Radar, Preferential Arrival Route26) Фирменный знак: Paige Adler Racing, Peel Activities And Rehabilitation, Psychological Assessment Resources, Inc.27) Экология: photosynthetically active radiation28) СМИ: Personal Audio Recorder29) Деловая лексика: Problem Action Result, Problem Action Results30) Глоссарий компании Сахалин Энерджи: pumparound31) Образование: Parental Awareness And Responsibility, Participation Attitude And Responsibility, Preparation Assistance And Reflection, Pride Acceptance Respect32) Сетевые технологии: Pnni Augmented Routing, positive acknowledgement and retransmission, подтверждение приёма с повторной передачей33) Химическое оружие: Progress Action Report34) Безопасность: Privacy Act Release35) Расширение файла: Permanent output file, Personal Animation Recorder, Processor Address Register, Parts application (Digitalk PARTS), Parameter file (Fractint), Windows swap file36) Нефть и газ: pipe racks37) МИД: precision approach radar (equipment)38) Яхтенный спорт: Парагвай (Обозначения на парусах)39) Компьютерная графика: pixel aspect ratio40) Должность: Performance Average Rating -
15 Par
1) Общая лексика: Personnel Action Request, Pre-Assembled Rack2) Компьютерная техника: Pdb Atom Record, Peer Assistance Review3) Биология: фотосинтетически активная радиация4) Авиация: радар точного захода на посадку (Precision Approach Radar - a ground-radar based instrument approach which provides both horizontal and vertical guidance), рейтинг контроля подхода по радиолокатору точного захода на посадку5) Медицина: protease activated receptor (активируемый протеиназой рецептор), post anesthesia recovery6) Американизм: Pension Adjustment Reversal, Personnel Action Required, Personnel Activity Reporting, Problem Approach Resolution8) Военный термин: Patient Accounting and Reporting, Personnel Accountability Report, Population at Risk, Program Analysis Report, Program Assessment Review, peacetime airborne reconnaissance, performance analysis and review, performance appraisal report, perimeter acquisition radar, phased array radar, priority action report, priority action request, probabilistic analysis of risk, problem action record, problem action report, problem action request, problem analysis report, program adjustment request, program administrator's report, program appraisal and review, program appraisal report, progressive aircraft reconditioning, progressive aircraft rework, project audit report, promotion appraisal report, public affairs regulations, pulse acquisition radar, purchasing approval request, РЛС с ФАР (фазированной антенной решёткой)9) Техника: Parabolic Aluminum Reflector, Pennsylvania Advanced Reactor, Princeton applied research laboratory, passive autocatalytic recombiner, peak-to-average meter, performance autocatalytic report, phased-array radar, probability of being available and reliable, program-aid routine, protective action recommendations, pyridylazoresorcin, посадочная радиолокационная станция10) Сельское хозяйство: Plant A Row, potassium absorption ratio11) Шутливое выражение: Pagan Association Of Red, People Against Reality13) Бухгалтерия: Pre Authorized Remittance, Public Accounting Report14) Страхование: participating insurance15) Астрономия: Photon Activity Rate16) Телекоммуникации: Positive Acknowledgment with Retransmission17) Сокращение: Parcels (MODS report abbreviation), Performance and Reliability, Postage Adjustment Record (in Mail.dat, 2007), Power Analyser & Recorder, Preventive Aircraft Repair, Program Assessment Review (USA), Program for Alcoholic Recovery, Progressive Aircraft Rework (USA), parameter, Page Address Register18) Университет: Participatory Action Research19) Физиология: Peak To Average Ratio, Pelvic Anterior Rotation20) Вычислительная техника: positive acknowledgment and retransmission, Project Authorization Request (IEEE), Positive Acknowledgement with Retransmission (protocols)21) Нефть: per acre rental, personnel approval request, pre-assembled piperack, вероятность эксплуатационной готовности и безотказной работы (probability of being available and reliable), рабочие характеристики и надёжность (performance and reliability), Project Analysis & Review (при подготовке тендерной документации)22) Аллергология: Perennial allergic rhinitis23) Иммунология: product of antigenic recognition, pseudoallergic reaction24) Банковское дело: Portfolio-at-Risk (кредитный) портфель под риском / риск портфеля (сумма всех займов на руках у клиентов, имеющих один или более просроченный платеж по сумме основного долга больше определенного количества дней.)25) Транспорт: Police Accident Report, Precision Approach Radar, Preferential Arrival Route26) Фирменный знак: Paige Adler Racing, Peel Activities And Rehabilitation, Psychological Assessment Resources, Inc.27) Экология: photosynthetically active radiation28) СМИ: Personal Audio Recorder29) Деловая лексика: Problem Action Result, Problem Action Results30) Глоссарий компании Сахалин Энерджи: pumparound31) Образование: Parental Awareness And Responsibility, Participation Attitude And Responsibility, Preparation Assistance And Reflection, Pride Acceptance Respect32) Сетевые технологии: Pnni Augmented Routing, positive acknowledgement and retransmission, подтверждение приёма с повторной передачей33) Химическое оружие: Progress Action Report34) Безопасность: Privacy Act Release35) Расширение файла: Permanent output file, Personal Animation Recorder, Processor Address Register, Parts application (Digitalk PARTS), Parameter file (Fractint), Windows swap file36) Нефть и газ: pipe racks37) МИД: precision approach radar (equipment)38) Яхтенный спорт: Парагвай (Обозначения на парусах)39) Компьютерная графика: pixel aspect ratio40) Должность: Performance Average Rating -
16 par
1) Общая лексика: Personnel Action Request, Pre-Assembled Rack2) Компьютерная техника: Pdb Atom Record, Peer Assistance Review3) Биология: фотосинтетически активная радиация4) Авиация: радар точного захода на посадку (Precision Approach Radar - a ground-radar based instrument approach which provides both horizontal and vertical guidance), рейтинг контроля подхода по радиолокатору точного захода на посадку5) Медицина: protease activated receptor (активируемый протеиназой рецептор), post anesthesia recovery6) Американизм: Pension Adjustment Reversal, Personnel Action Required, Personnel Activity Reporting, Problem Approach Resolution8) Военный термин: Patient Accounting and Reporting, Personnel Accountability Report, Population at Risk, Program Analysis Report, Program Assessment Review, peacetime airborne reconnaissance, performance analysis and review, performance appraisal report, perimeter acquisition radar, phased array radar, priority action report, priority action request, probabilistic analysis of risk, problem action record, problem action report, problem action request, problem analysis report, program adjustment request, program administrator's report, program appraisal and review, program appraisal report, progressive aircraft reconditioning, progressive aircraft rework, project audit report, promotion appraisal report, public affairs regulations, pulse acquisition radar, purchasing approval request, РЛС с ФАР (фазированной антенной решёткой)9) Техника: Parabolic Aluminum Reflector, Pennsylvania Advanced Reactor, Princeton applied research laboratory, passive autocatalytic recombiner, peak-to-average meter, performance autocatalytic report, phased-array radar, probability of being available and reliable, program-aid routine, protective action recommendations, pyridylazoresorcin, посадочная радиолокационная станция10) Сельское хозяйство: Plant A Row, potassium absorption ratio11) Шутливое выражение: Pagan Association Of Red, People Against Reality13) Бухгалтерия: Pre Authorized Remittance, Public Accounting Report14) Страхование: participating insurance15) Астрономия: Photon Activity Rate16) Телекоммуникации: Positive Acknowledgment with Retransmission17) Сокращение: Parcels (MODS report abbreviation), Performance and Reliability, Postage Adjustment Record (in Mail.dat, 2007), Power Analyser & Recorder, Preventive Aircraft Repair, Program Assessment Review (USA), Program for Alcoholic Recovery, Progressive Aircraft Rework (USA), parameter, Page Address Register18) Университет: Participatory Action Research19) Физиология: Peak To Average Ratio, Pelvic Anterior Rotation20) Вычислительная техника: positive acknowledgment and retransmission, Project Authorization Request (IEEE), Positive Acknowledgement with Retransmission (protocols)21) Нефть: per acre rental, personnel approval request, pre-assembled piperack, вероятность эксплуатационной готовности и безотказной работы (probability of being available and reliable), рабочие характеристики и надёжность (performance and reliability), Project Analysis & Review (при подготовке тендерной документации)22) Аллергология: Perennial allergic rhinitis23) Иммунология: product of antigenic recognition, pseudoallergic reaction24) Банковское дело: Portfolio-at-Risk (кредитный) портфель под риском / риск портфеля (сумма всех займов на руках у клиентов, имеющих один или более просроченный платеж по сумме основного долга больше определенного количества дней.)25) Транспорт: Police Accident Report, Precision Approach Radar, Preferential Arrival Route26) Фирменный знак: Paige Adler Racing, Peel Activities And Rehabilitation, Psychological Assessment Resources, Inc.27) Экология: photosynthetically active radiation28) СМИ: Personal Audio Recorder29) Деловая лексика: Problem Action Result, Problem Action Results30) Глоссарий компании Сахалин Энерджи: pumparound31) Образование: Parental Awareness And Responsibility, Participation Attitude And Responsibility, Preparation Assistance And Reflection, Pride Acceptance Respect32) Сетевые технологии: Pnni Augmented Routing, positive acknowledgement and retransmission, подтверждение приёма с повторной передачей33) Химическое оружие: Progress Action Report34) Безопасность: Privacy Act Release35) Расширение файла: Permanent output file, Personal Animation Recorder, Processor Address Register, Parts application (Digitalk PARTS), Parameter file (Fractint), Windows swap file36) Нефть и газ: pipe racks37) МИД: precision approach radar (equipment)38) Яхтенный спорт: Парагвай (Обозначения на парусах)39) Компьютерная графика: pixel aspect ratio40) Должность: Performance Average Rating -
17 method
n
- abbreviated method
- accelerated method
- accounting method
- accretion method
- accrual method
- accrued benefit valuation method
- actual cost method
- actuarial method
- adequate method
- ad hoc method
- advanced method
- advertising method
- age-life method of depreciation
- amortization method
- approximation method
- assessment method
- automated processing method
- backtracking method
- balance method
- batch method of production
- bidding methods
- block booking method
- bookkeeping method
- branch-and-bound method
- by-product method of cost accounting
- calculation method
- capital-intensive method of production
- case study method
- cash receipts and disbursements method of accounting
- common methods of fraud
- completed contract method
- complete elimination method
- composition ratio method
- continual review method
- control method
- conventional method
- conventional production methods
- costing method
- cost-based methods
- cost depletion method
- cost-plus method
- cost-recovery method
- cost-saving method
- credit-scoring method
- critical path method
- declining-balance depreciation method
- depreciation method
- design methods
- direct method of depreciation
- direct method of standardization
- direct write-off method
- discounted cash flow method
- distributing method
- distribution method
- double-declining-balance depreciation method
- double description method
- double entry method
- economical method
- effective method
- efficient method
- estimating method
- evaluation method
- fabrication method
- fifo costing method
- first in, first out costing method
- forecasting method
- general method
- generalized method
- genetic engineering method
- graduation method
- graph method
- gross method
- gross profit method
- index method
- indexing method
- industrial method
- inspection method
- installment sale method
- inventory method
- inventory valuation method
- investment valuation method
- irregular method of write-off
- item-by-item method
- job method of cost accounting
- job order method of cost accounting
- joint product method of cost accounting
- kid-glove methods
- labour-hour method of depreciation
- lean production methods
- least-squares method
- lifo costing method
- last in, first out costing method
- loading method
- machine-hour method
- machine-hour rate depreciation method
- machining method
- mail questionnaire method
- major category method
- manual methods
- manufacturing method
- matching transactions method
- materials moving methods
- net method
- network method
- normal method
- numerical method
- one-factor-at-a-time method
- operating method
- output method of depreciation
- packaging method
- packing method
- patentable method
- patented method
- payback method
- periodic inventory method
- perpetual inventory method
- perturbation method
- physical volume method
- playback method
- point method
- prediction methods
- present value method
- pricing method
- prime cost method
- process method of cost accounting
- processing method
- production methods
- production method of depreciation
- production control method
- profit split method
- progressive methods
- quality control method
- quantitative method
- random observation method
- ranking method
- reducing balance method of depreciation
- reinterview method
- replacement method of depreciation
- resale price method
- retirement method of depreciation
- risk management method
- safe method
- sample method
- sampling method
- saturation method
- scheduling method
- scientific method
- searching method
- sequential method
- service output depreciation method
- short method
- simplex method
- sinking fund method of depreciation
- special method
- standard method
- statistical method
- stochastic approximation method
- straight line method
- straight-line method of depreciation
- straight line depreciation method
- straight-line flow method
- sum of the digits method of depreciation
- sum of the years' digits method of depreciation
- systematical method
- table method
- tally sheet method
- taxation method
- teaching methods
- team development method
- test method
- testing method
- total inventory method
- trial and error method
- turnover method
- unit method of depreciation
- unit of production method of depreciation
- unit of production depreciation method
- valuation method
- variational method
- working method
- working hours method of depreciation
- workshop method
- method of accounting
- method of amortization
- method of analysis
- method of assessment
- method of average
- method of calculation
- method of characteristics
- method of collaboration
- method of comparison
- methods of construction
- method of conveyance
- method of cooperation
- method of delivery
- method of depreciation
- method of designated routes
- method of display
- method of distribution
- methods of dodging taxes
- method of estimation
- method of evaluation
- method of exclusion
- method of feasible directions
- method of finance
- method of financing
- method of forwarding
- method of identification
- method of indirect export
- method of indirect import
- method of inspection
- method of leading averages
- method of leading variables
- method of levying duties
- methods of management
- method of manufacture
- method of operation
- method of ordering
- method of packaging
- method of packing
- method of payment
- method of planning
- method of production
- method of promotion
- method of quality determination
- methods of regulation
- method of reimbursement
- method of sales promotion
- method of sampling
- method of settlement
- method of shipment
- method of shipping
- method of smoothing
- method of solution
- method of stowage
- method of stowing
- method of successive approximation
- methods of trading
- methods of training
- method of transportation
- method of working
- cost or market whichever is lower method of inventory valuation
- adopt a method
- apply a method
- develop a method
- employ a method
- follow a method
- introduce a method
- practise a method
- realize a method
- repeal a method
- revise a method
- work out a methodEnglish-russian dctionary of contemporary Economics > method
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18 international
прил.1) общ. международный; интернациональный (связанный с двумя или более странами, относящийся к нескольким странам, происходящий при участии нескольких стран или их представителей)international peace — международный мир, мир во всем мире
Syn:See:International Accounting Standards, international adjudication, international administration, international administrative law, international affairs, international agency, international agreement, international arbitrage, international arbitration, International Baccalaureate, International Bank Account Number, international bill of exchange, international bond, international borrowing and lending, international business, international business administration, international capital flows, international cartel, international commerce, international commercial arbitration, international commercial law, international commodity agreement, international commodity body, international company, International Comparison Program, international competition, international competitive bidding, international competitiveness, international competitor, International Conference on Financing for Development, international contract, international cooperation, international copyright, international corporation, international credit, International Data Base, international dealer, international debt, international deficit, international delinquency, international department, International Depositary Receipt, International Depository Receipt, international development bank, international diplomacy, international distortion, international diversification, international division, international division of factors, international division of labour, international divorce, international economics, international equity, international equity fund, international exchange ratio, international extradition, international factor movements, international factoring, international finance, international finance subsidiary, international financial institution, international financial system, international firm, international fund, international institution, international investment, international investment position, international investor, international jurist, international labour migration, international law, international leasing, international legal capacity, international liquidity, international load line, international macroeconomics, international management, international market, international marketer, international marketing, international marketing environment, international microeconomics, international migration, international monetary arrangement, international monetary cooperation, international monetary economics, international monetary order, international monetary reform, international monetary reserves, international monetary system, international multimodal transport, international mutual fund, international name, international order, international organization, international payments, international policy coordination, international politics, international private law, international promissory note, international public law, international relations, international reserve currency, international reserve system, international reserves, international sale, international sales contract, international securities, International Securities Identification Number, international standard, International Standard Audiovisual Number, International Standards of Accounting and Reporting, International Standards on Auditing, international surplus, international technology transfer, international tender, international terrorism, international trade, international trademark, international trading company, international transportation, international travel, International Atomic Energy List, International Banking Act, International Bovine Meat Agreement, International Coffee Agreement, International Commercial Terms, International Dairy Arrangement, International Emergency Economic Powers Act, International Financial Reporting Standards, International Gold Pool, International Grains Agreement, International Industrial List, International Maritime Dangerous Goods Code, International Market Insight, International Merchandise Trade Statistics, International Munitions List, International Olive Oil Agreement, International Rules for the Interpretation of Trade Terms, International Safety Management Code, International Standard Classification of Occupations, International Standard Industrial Classification of all Economic Activities, International Sugar Agreement, International Traffic in Arms Regulations, International Wheat Agreement, International Accounting Standards Board, International Accounting Standards Committee, International Accreditation Forum, International Actuarial Association, International Advertising Association, International Air Transport Association, International Anticounterfeiting Coalition, International Association for Feminist Economics, International Association for Financial Planning, International Association for Insurance Law, International Association for Research in Income and Wealth, International Association for the Protection of Industrial Property, International Association for the Protection of Intellectual Property, International Association for the Study of Insurance Economics, International Association of Administrative Professionals, International Association of Book-keepers, International Association of Classification Societies, International Association of Financial Executives Institutes, International Association of Insurance Supervisors, International Association of Mutual Insurance Companies, International Association of Political Science, International Atomic Energy Agency, International Auditing and Assurance Standards Board, International Auditing Practices Committee, International Bank for Reconstruction and Development, International Banking Facility, International Broadcasting Bureau, International Bureau for the Protection of Intellectual Property, International Centre for Settlement of Investment Disputes, International Chamber of Commerce, International Civil Aviation Organization, International Cocoa Organization, International Coffee Organization, International Confederation of Free Trade Unions, International Congress of Accountants, International Congress of Actuaries, International Convention for Safe Containers, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Conference on Financing for Development, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations2) общ. международный (распространенный, действующий за пределами национальных границ)See:
* * *
international settlements межгосударственные расчеты, осуществляемые центральными банками. -
19 ARC
1) Общая лексика: AAD Ref Code, abnormal retinal correspondence, анормальное соответствие точек на сетчатке глаз, ненормальное соответствие точек на сетчатке глаз, (сокр. от) Alberta Research Council = Научно-исследовательский совет провинции Альберта (Канада), Австралийский научно-исследовательский совет (Australian Research Council)2) Компьютерная техника: Advance Risc Computing, Amateur Radio Club, Argonaut Risc Core3) Авиация: Корпорация взаиморасчётов и отчетности авиакомпаний (Airlines Reporting Corporation), Корпорация авиакомпаний по составлению отчётов, Airlines Reporting Corporation4) Медицина: Артрогрипозный ренальный холестаз (Arthrogryposis – renal tubular – cholestasis)5) Американизм: Agricultural Resource Center, Appalachian Regional Commission, Appalachian Regional Committee6) Спорт: Active Race Control, Alloy Racing Composites, Association Of Rover Clubs, Atlantic Rally For Cruisers7) Военный термин: Accounting Requirements Code, Acquisition Review Committee, Advanced Recon Commandos, Advanced Rotor Concepts, Aeronautical Research Committee, Aeronautical Research Council, Air Rescue Center, Air Reserve Component, Airborne Radio Communications, Airworthiness Requirements Committee, Almost Ready To Cover, American Red Cross, Annual Review Committee, Anti Reflective Coating, Arc Second Raster Chart, Architecture Review Committee, Armored Reconnaissance Carrier, Army Reserve Corps, Army regulations with changes, Attack Retrieve And Capture, Attack Retrieve Capture, Cable Ship, adjusted range correction, advanced reentry concept, advanced research center, air radio communications, ammunition regulating center, annual report of the council, anti-riot cartridge, area coordination review, area of responsibility center, armored car, augmentation research center, automatic range control, АРС (air radio communications - авиационная радиосвязь)8) Техника: airborne radio communicating, alarm response card, alliance research center, alternative repair criteria, analyzer-recorder-controller, antireflecting coating, automatic error correction, automatic relay calculator, auxiliary relay cabinet, average response computer9) Религия: Affinity Reality Communication10) Железнодорожный термин: Alexander Railroad Company11) Юридический термин: Addicts Rehabilitation Center, Alcohol Recovery Center, Awareness Responsibility Communication12) Бухгалтерия: Accounting Regulatory Committee13) Автомобильный термин: automatic ride control, Anti Roll Control14) Астрономия: Advanced Reentry Concepts15) Сокращение: Acoustic Research Center (USA), Advanced Re-entry Concept, Agricultural Research Council, Air Reserve Component (USA), Aircraft Radio Corporation, Alcoholic Rehabilitation Center, Allied Research Corp. (USA), Ames Research Center (USA), Annual Reporting Centre, Aramaic, Area Reprogramming Capability, Armada Republica de Colombia (Colombian Navy), Atlantic Research Corp. (USA), Submarine Cable Repair ship (USA), Ames Research Center (NASA)16) Университет: Academic Resource Center, Academic Resource Connection, Accreditation And Registration Council, Allison Road Classroom17) Физиология: Access Respite Care18) Электроника: Antireflective coating19) Вычислительная техника: Advanced RISC Computer, Advanced RISC Computing, attached resource computer system, Ames Research Center (NASA, Space), Advanced RISC Computing (architecture, ACE, RISC)20) Иммунология: AIDS-related complex21) Транспорт: Actual Rolling Conditions, Advocacy For Respect For Cyclists, Airline Reporting Corporation, Allison Road Center22) Воздухоплавание: Atlantic Research Corporation, Aeronautical Research Council (UK)23) Механика: Automatic Recirculation Control24) Фирменный знак: Agricultural Risk Consultants25) Экология: acceptable residual concentration26) СМИ: Advanced Readers Copy, Art Response And Copy27) Деловая лексика: Advice And Reformation Committee, Attentive Reliable Courteous28) Сетевые технологии: Advanced Router Configuration, attached resource computer, вычислительная сеть для распределённой обработки данных29) Полимеры: automatic ratio control, automatic remote control30) Автоматика: American Research Corporation31) Океанография: Automated Radiotheodolite32) Химическое оружие: accelerating rate calorimetry, accounting requirement code33) Авиационная медицина: Ames Research Center34) Расширение файла: Archive format (ARC, PKARC/PKXARC, PKPAK/PKUNPAK), Augmentation Research Center (US)35) Автоматическое регулирование: антирезонансный контур (anti resonance circuit)36) МИД: Autonomous Republic of Crimea37) Фантастика Advanced Recon Commando, Advanced Reconnaissance Commando38) Общественная организация: Allied Rainbow Communities, Animal Rights Conference, Association For Retarded Citizens, Association for Retarded Children39) Должность: Acquire Retain And Cultivate40) Правительство: Auckland Regional Council41) NYSE. Atlantic Richfield Company42) Аэропорты: Arctic Village, Alaska USA -
20 arc
1) Общая лексика: AAD Ref Code, abnormal retinal correspondence, анормальное соответствие точек на сетчатке глаз, ненормальное соответствие точек на сетчатке глаз, (сокр. от) Alberta Research Council = Научно-исследовательский совет провинции Альберта (Канада), Австралийский научно-исследовательский совет (Australian Research Council)2) Компьютерная техника: Advance Risc Computing, Amateur Radio Club, Argonaut Risc Core3) Авиация: Корпорация взаиморасчётов и отчетности авиакомпаний (Airlines Reporting Corporation), Корпорация авиакомпаний по составлению отчётов, Airlines Reporting Corporation4) Медицина: Артрогрипозный ренальный холестаз (Arthrogryposis – renal tubular – cholestasis)5) Американизм: Agricultural Resource Center, Appalachian Regional Commission, Appalachian Regional Committee6) Спорт: Active Race Control, Alloy Racing Composites, Association Of Rover Clubs, Atlantic Rally For Cruisers7) Военный термин: Accounting Requirements Code, Acquisition Review Committee, Advanced Recon Commandos, Advanced Rotor Concepts, Aeronautical Research Committee, Aeronautical Research Council, Air Rescue Center, Air Reserve Component, Airborne Radio Communications, Airworthiness Requirements Committee, Almost Ready To Cover, American Red Cross, Annual Review Committee, Anti Reflective Coating, Arc Second Raster Chart, Architecture Review Committee, Armored Reconnaissance Carrier, Army Reserve Corps, Army regulations with changes, Attack Retrieve And Capture, Attack Retrieve Capture, Cable Ship, adjusted range correction, advanced reentry concept, advanced research center, air radio communications, ammunition regulating center, annual report of the council, anti-riot cartridge, area coordination review, area of responsibility center, armored car, augmentation research center, automatic range control, АРС (air radio communications - авиационная радиосвязь)8) Техника: airborne radio communicating, alarm response card, alliance research center, alternative repair criteria, analyzer-recorder-controller, antireflecting coating, automatic error correction, automatic relay calculator, auxiliary relay cabinet, average response computer9) Религия: Affinity Reality Communication10) Железнодорожный термин: Alexander Railroad Company11) Юридический термин: Addicts Rehabilitation Center, Alcohol Recovery Center, Awareness Responsibility Communication12) Бухгалтерия: Accounting Regulatory Committee13) Автомобильный термин: automatic ride control, Anti Roll Control14) Астрономия: Advanced Reentry Concepts15) Сокращение: Acoustic Research Center (USA), Advanced Re-entry Concept, Agricultural Research Council, Air Reserve Component (USA), Aircraft Radio Corporation, Alcoholic Rehabilitation Center, Allied Research Corp. (USA), Ames Research Center (USA), Annual Reporting Centre, Aramaic, Area Reprogramming Capability, Armada Republica de Colombia (Colombian Navy), Atlantic Research Corp. (USA), Submarine Cable Repair ship (USA), Ames Research Center (NASA)16) Университет: Academic Resource Center, Academic Resource Connection, Accreditation And Registration Council, Allison Road Classroom17) Физиология: Access Respite Care18) Электроника: Antireflective coating19) Вычислительная техника: Advanced RISC Computer, Advanced RISC Computing, attached resource computer system, Ames Research Center (NASA, Space), Advanced RISC Computing (architecture, ACE, RISC)20) Иммунология: AIDS-related complex21) Транспорт: Actual Rolling Conditions, Advocacy For Respect For Cyclists, Airline Reporting Corporation, Allison Road Center22) Воздухоплавание: Atlantic Research Corporation, Aeronautical Research Council (UK)23) Механика: Automatic Recirculation Control24) Фирменный знак: Agricultural Risk Consultants25) Экология: acceptable residual concentration26) СМИ: Advanced Readers Copy, Art Response And Copy27) Деловая лексика: Advice And Reformation Committee, Attentive Reliable Courteous28) Сетевые технологии: Advanced Router Configuration, attached resource computer, вычислительная сеть для распределённой обработки данных29) Полимеры: automatic ratio control, automatic remote control30) Автоматика: American Research Corporation31) Океанография: Automated Radiotheodolite32) Химическое оружие: accelerating rate calorimetry, accounting requirement code33) Авиационная медицина: Ames Research Center34) Расширение файла: Archive format (ARC, PKARC/PKXARC, PKPAK/PKUNPAK), Augmentation Research Center (US)35) Автоматическое регулирование: антирезонансный контур (anti resonance circuit)36) МИД: Autonomous Republic of Crimea37) Фантастика Advanced Recon Commando, Advanced Reconnaissance Commando38) Общественная организация: Allied Rainbow Communities, Animal Rights Conference, Association For Retarded Citizens, Association for Retarded Children39) Должность: Acquire Retain And Cultivate40) Правительство: Auckland Regional Council41) NYSE. Atlantic Richfield Company42) Аэропорты: Arctic Village, Alaska USA
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См. также в других словарях:
accounting ratio — ➔ ratio * * * accounting ratio UK US noun [C] ACCOUNTING ► FINANCIAL RATIO(Cf. ↑financial ratio) … Financial and business terms
Accounting Ratio — A way of expressing the relationship between one accounting result and another, which is intended to provide a useful comparison. Accounting ratios assist in measuring the efficiency and profitability of a company based on its financial reports.… … Investment dictionary
accounting ratio — financial ratio A ratio calculated from two or more figures taken from the financial statements of a company in order to provide an indication of the financial performance and position of that company. Ratios may be expressed as a percentage (e.g … Accounting dictionary
accounting ratio — financial ratio A ratio calculated from two or more figures taken from the financial statements of a company in order to provide an indication of the financial performance and position of that company. Ratios may be expressed as a percentage (e.… … Big dictionary of business and management
ratio — the proportional relationship of one thing to another * * * ratio ra‧ti‧o [ˈreɪʆiəʊ ǁ ˈreɪʆoʊ] noun [countable] a relationship between two amounts that is represented by a pair of numbers showing how much greater one amount is than the other: •… … 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 liquidity — (liquidity) is a measure of the ability of a debtor to pay their debts as and when they fall due. It is usually expressed as a ratio or a percentage of current liabilities.Calculating liquidityFor a corporation with a published balance sheet… … Wikipedia
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
ratio analysis — A way of expressing relationships between a firm s accounting numbers and their trends over time that analysts use to establish values and evaluate risks. Bloomberg Financial Dictionary * * * ratio analysis ratio analysis ➔ analysis * * *… … Financial and business terms
solvency ratio — (Accounting) ratio of loans taken by a business compared to its capital (used to assess financial stability) … English contemporary dictionary