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and+return

  • 1 Risk-and-return-Ansatz

    Risk-and-return-Ansatz m RW risk and reward approach, risk and return approach (IAS 14; risikobezogenes Segmentbildungskriterium; risk-based segment reporting: criteria and format; Synonym: Risiken und Chancen-Ansatz)

    Business german-english dictionary > Risk-and-return-Ansatz

  • 2 Safety And Health And Return To Employment

    Business: SHARE

    Универсальный русско-английский словарь > Safety And Health And Return To Employment

  • 3 May I make a 180-degree turn and return down the runway?

    Transport: QEC

    Универсальный русско-английский словарь > May I make a 180-degree turn and return down the runway?

  • 4 arrival and return

    Military: AR

    Универсальный русско-английский словарь > arrival and return

  • 5 manned lunar landing and return

    Abbreviation: MALLAR, MLLR

    Универсальный русско-английский словарь > manned lunar landing and return

  • 6 soft lunar landing and return

    Abbreviation: SOLLAR

    Универсальный русско-английский словарь > soft lunar landing and return

  • 7 test and return

    Engineering: T&R

    Универсальный русско-английский словарь > test and return

  • 8 acceptance and return

    акцептование и возврат платежного требования.
    Операции, в рамках которых на время ожидания срока платежа происходит акцептование и возврат векселедателю по банковским каналам акцептованного переводного векселя (bill of exchange) или тратты (draft). При наступлении этого срока держатель расчетного документа возвращает его трассату (drawee) и выставляет требование об оплате. Так как этот процесс довольно громоздкий, его стараются избегать, оставляя акцепт (см. acceptance) в банке (bank), осуществившем его первоначальное предъявление трассату. По наступлении срока платежа банк выставляет трассату требование об оплате и переводит трассанту (drawer) причитающуюся сумму денег.

    English-Russian explanatory dictionary of the external economic terms > acceptance and return

  • 9 go and return paths

    Англо-русский словарь промышленной и научной лексики > go and return paths

  • 10 return of awards

    ■ Disciplinary measure imposed on both natural and legal persons, forcing them to give back benefits received, in particular sums of money and symbolic objects such as medals or trophies.
    ■ Gegen natürliche oder juristische Personen verhängte Disziplinarmaßnahme, die darin besteht, dass diese erhaltene Preise und Auszeichnungen zurückgeben bzw. Preisgelder zurückzahlen muss.

    Englisch-deutsch wörterbuch fußball > return of awards

  • 11 return to sports activity

    ■ A player's reappearance to team training and matches after an absence due to injury.
    ■ Fortsetzung der Teilnahme an Training und Spielen nach einer behandelten Verletzung.

    Englisch-deutsch wörterbuch fußball > return to sports activity

  • 12 return on sales

    Fin
    a company’s operating profit or loss as a percentage of total sales for a given period, typically a year.
    Abbr. ROS
    EXAMPLE
    Return on sales shows how efficiently management uses the sales income, thus reflecting its ability to manage costs and overhead and operate efficiently. It also indicates a firm’s ability to withstand adverse conditions such as falling prices, rising costs, or declining sales. The higher the figure, the better a company is able to endure price wars and falling prices. It is calculated using the basic formula:
    Operating profit / total sales × 100 = Percentage return on sales
    So, if a company earns $30 on sales of $400, its return on sales is:
    30 / 400 = 0.075 × 100 = 7.5%
         Some calculations use operating profit before subtracting interest and taxes; others use after-tax income. Either figure is acceptable as long as ROS comparisons are consistent. Using income before interest and taxes will produce a higher ratio.
         Return on sales has its limits, since it sheds no light on the overall cost of sales or the four factors that contribute to it: materials, labor, production overheads, and administrative and selling overheads.

    The ultimate business dictionary > return on sales

  • 13 return

    [rəˈtəːn]
    1. verb
    1) to come or go back:

    The pain has returned.

    يَعود
    2) to give, send, put etc (something) back where it came from:

    Don't forget to return the books you borrowed.

    يُعيد يَعودُ إلى بَحْث
    4) to do (something) which has been done to oneself:

    He said how nice it was to see her again, and she returned the compliment.

    يَرُدُّ
    5) (of voters) to elect (someone) to Parliament.
    يَنْتَخِبُ مُرَشَّحا
    6) (of a jury) to give (a verdict):

    The jury returned a verdict of not guilty.

    يُصْدِرُ حُكْما
    7) (in tennis etc) to hit (a ball) back to one's opponent:

    She returned his serve.

    يَرُدُّ الضَّرْبَه
    2. noun
    1) the act of returning:

    On our return, we found the house had been burgled

    ( also adjective) a return journey.

    عَوْدَه
    2) especially in United Kingdom, a round-trip ticket, a return ticket:

    Do you want a single or a return?

    إياب، عَوْدَه، رُجوع

    Arabic-English dictionary > return

  • 14 return on investment

    Fin
    a ratio of the profit made in a financial year as a percentage of an investment
    Abbr. ROI
    EXAMPLE
    The most basic expression of ROI can be found by dividing a company’s net profit (also called net earnings) by the total investment (total debt plus total equity), then multiplying by 100 to arrive at a percentage:
    Net profit/Total investment × 100 = ROI
    If, say, net profit is $30 and total investment is $250, the ROI is:
    30/250 = 0.12 × 100 = 12%
    A more complex variation of ROI is an equation known as the Du Pont formula:
    (Net profit after taxes/ Total assets) = (Net profit after taxes/ Sales) × Sales/Total assets
    If, for example, net profit after taxes is $30, total assets are $250, and sales are $500, then:
    30/ 250 = 30/ 500 × 500/250 =12% = 6% × 2 = 12%
    Champions of this formula, which was developed by the Du Pont Company in the 1920s, say that it helps reveal how a company has both deployed its assets and controlled its costs, and how it can achieve the same percentage return in different ways.
         For shareholders, the variation of the basic ROI formula used by investors is:
    Net income + (current value – original value) /original value × 100 = ROI
    If, for example, somebody invests $5,000 in a company and a year later has earned $100 in dividends, while the value of the shares is $5,200, the return on investment would be:
    100 + (5,200 – 5,000)/ 5,000 × 100 (100 + 200)/ 5,000 × 100 = 300/ 5,000 = 0.06 × 100 = 6% ROI
         It is vital to understand exactly what a return on investment measures, for example assets, equity, or sales. Without this understanding, comparisons may be misleading. It is also important to establish whether the net profit figure used is before or after provision for taxes.

    The ultimate business dictionary > return on investment

  • 15 return on equity

    Fin
    the ratio of a company’s net income as a percentage of shareholders’ funds.
    Abbr. ROE
    EXAMPLE
    Return on equity is easy to calculate and is applicable to a majority of industries. It is probably the most widely used measure of how well a company is performing for its shareholders.
         It is calculated by dividing the net income shown on the income statement (usually of the past year) by shareholders’ equity, which appears on the balance sheet:
    Net income/ owners’ equity × 100% = return on equity
    For example, if net income is $450 and equity is $2,500, then:
    450/ 2,500 = 0.18 × 100% = 18% return on equity
         Return on equity for most companies should be in double figures; investors often look for 15% or higher, while a return of 20% or more is considered excellent. Seasoned investors also review five-year average ROE, to gauge consistency.

    The ultimate business dictionary > return on equity

  • 16 return

    أَعَادَ \ bring back: to (cause to) return: This old photograph brings back happy memories. redo: to do again: This bad work must be redone. renew: to start again; repeat: They renewed their attack. repeat: to say again; do again: He repeated his question. Don’t repeat your mistake. replace: to put (sth.) back in its place: Please replace these books on the right shelves. restore: to bring back; give back: The teacher stopped the fight and restored order. The doctor restored her health (or restored her to health). The police restored the stolen car to its owner. return: to give back; put back; send back: She returned the book that I lent her. He showed me the picture and returned it to his pocket. \ See Also أرجع (أَرْجَعَ)، ذكر (ذَكَّرَ)، كرر (كَرَّر)، رد (رَدَّ)، بدل (بَدَّل)‏

    Arabic-English glossary > return

  • 17 return on assets

    Fin
    a measure of profitability calculated by expressing a company’s net income as a percentage of total assets.
    Abbr. ROA
    EXAMPLE
    Because the ROA formula reflects total revenue, total cost, and assets deployed, the ratio itself reflects a management’s ability to generate income during the course of a given period, usually a year.
         To calculate ROA, net income is divided by total assets, then multiplied by 100 to express the figure as a percentage:
    Net income /total assets × 100 = ROA
    If net income is $30, and total assets are $420, the ROA is:
    30 /420 = 0.0714 × 100 = 7.14%
         A variation of this formula can be used to calculate return on net assets (RONA):
    Net income /fixed assets + working capital = RONA
    And, on occasion, the formula will separate after-tax interest expense from net income:
    Net income + interest expense /total assets = ROA
    It is therefore important to understand what each component of the formula actually represents.
         Some experts recommend using the net income value at the end of the given period, and the assets value from beginning of the period or an average value taken over the complete period, rather than an end-of-theperiod value; otherwise, the calculation will include assets that have accumulated during the year, which can be misleading.

    The ultimate business dictionary > return on assets

  • 18 return

    أَرْجَعَ \ bring back: to return: This old photograph brings back happy memories. return: to give back; put back; send back: She returned the book that I lent her. He showed me the picture and returned it to his pocket.

    Arabic-English glossary > return

  • 19 return pass

    ■ Quick interchange of passes between two players of the same team.
    ■ Folge von zwei Pässen, von denen der erste zu einem Mitspieler gespielt wird, der den Ball sofort wieder zum ersten Spieler zurückspielt.

    Englisch-deutsch wörterbuch fußball > return pass

  • 20 return (ticket), round-trip

    تَذْكَرة ذَهاب وإِياب \ return (ticket), round-trip: (a ticket) for a trip from one place to another and back again.

    Arabic-English glossary > return (ticket), round-trip

Страницы

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