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1 turnover ratio
Fin [m1]1. stock or inventory turnover ratio, a measure of the number of times in a year that a business’s stock or inventory is turned over. It is calculated as the cost of sales divided by the average book value of inventory/stock.2. fixed asset turnover ratio, a measure of the use a business makes of its capital assets. It is calculated by dividing sales by net fixed assets.3. total asset turnover ratio, a measure of the use a business makes of all its assets. It is calculated by dividing sales by total assets. -
2 asset turnover
Finthe ratio of a firm’s sales revenue to its total assets, used as a measure of the firm’s business efficiency.EXAMPLEAsset turnover’s basic formula is simply sales divided by assets:Sales revenue/Total assetsMost experts recommend using average total assets in this formula. To determine this figure, total assets at the beginning of the year are added to total assets at the end of the year and divided by two. If, for instance, annual sales totaled $4.5 million, and total assets were $1.84 million at the beginning of the year and $1.78 million at the year end, the average total assets would be $1.81 million, and the asset turnover ratio would be:4,500,000/1,810,000 = 2.49A variation of the formula is:Sales revenue/Fixed assetsIf average fixed assets were $900,000, then asset turnover would be:4,500,000/900,000 = 5Asset turnover numbers are useful for comparing competitors within industries, and for growth companies to gauge whether or not they are growing revenue in healthy proportion to assets. Too high a ratio may suggest overtrading: too much sales revenue with too little investment. Conversely, too low a ratio may suggest undertrading and inefficient management of resources. A declining ratio may be indicative of a company that overinvested in plant, equipment, or other fixed assets, or is not using existing assets effectively. -
3 velocity of turnover of circulating assets
Англо-русский словарь промышленной и научной лексики > velocity of turnover of circulating assets
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4 promet sredstava
• assets turnover -
5 показатель оборачиваемости активов
Banks. Exchanges. Accounting. (Russian-English) > показатель оборачиваемости активов
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6 оборачиваемость активов
оборачиваемость активов
коэффициент общей оборачиваемости капитала
Коэффициент, отражающий скорость оборачиваемости (показывает число оборотов за период) активов; рассчитывается как частное от деления выручки от реализации на среднюю величину совокупных активов.
[ http://www.lexikon.ru/dict/fin/a.html]Тематики
Синонимы
EN
Русско-английский словарь нормативно-технической терминологии > оборачиваемость активов
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7 капитал
1) собир. capitalвласть капитала — rule / power of capital
2) эк. capital; funds pl.; (сумма, на которую начисляются проценты) principalаккумулировать капитал путём финансирования государственного долга — to raise capital through a public debt financing
вкладывать / инвестировать / помещать капитал — to invest capital
наживать капитал — to capitalize (on), to make capital by / out of smth.
акционерный капитал — capital, share / stock capital, stock, joint stock, non-resident holding
акционерный капитал, выпущенный компанией — issued capital
оплаченный акционерный капитал — paid-in / paid-up capital
разрешённый к выпуску акционерный капитал — authorized capital; (по номинальной стоимости) nominal capital
неоплаченная часть акционерного капитала — unpaid / uncalled capital
вложенный / инвестированный капитал — (in)vested capital
денежно-торговый / финансовый капитал — financial capital
долгосрочный капитал — long-term capital / funds
заёмный / ссудный капитал — interest-bearing / loans capital
предложение заёмных / ссудных капиталов — credit-supply
рынок долгосрочного заёмного / ссудного капитала — capital market
усиленный спрос на заёмный / ссудный капитал — pressure for money
иностранный капитал — foreign capital / funds
иностранный капитал, ищущий убежища — foreign-owned refugee capital
краткосрочный капитал — short-term capital / funds
ликвидный капитал — account / available capital
мёртвый / не приносящий дохода капитал — dead stock, idle / unemployed / unproductive capital, unapplied funds
денежная оценка неосязаемого капитала (престиж торговых марок, опыт деловых связей, устойчивая клиентура) — goodwill
неприкосновенный / резервный капитал — reserve capital
оборотный капитал — circulating / floating / working capital, current assets, turnover funds
основной капитал — fixed / nominal / original / stock capital, fixed / capital assets, stock
амортизация / снашивание основного капитала — capital consumption
накопление / приращение основного капитала — capital accumulation
товарно-торговый / торговый капитал — commercial / trading capital
фиктивный капитал — fictious capital; property capital амер.
частный капитал — private capital / funds
бегство капитала (за границу) — flight / exodus of capital
вложение / помещение капитала — investment
вывоз / экспорт капитала — export of capital
гарантированное / надёжное вложение капитала — safe investment
движение капитала — capital movement, flow / movement of capital
избыток капитала — an abundance / surplus of capital
капитал, вложенный в рискованное предприятие — venture capital
капитал, полученный в форме кредита — loan capital
концентрация капитала — capital concentration, concentration of capital
миграция / перемещение капитала — migration of capital
недостаток / нехватка капитала — scarcity of capital
оборот / оборачиваемость капитала — capital turnover, turnover of capital
отлив / утечка капитала (за границу) — outflow / reflux of capital
перевод / перечисление капитала (за границу) — transfer of capital
перелив капитала (из отрасли в отрасль или между странами) — flow / mobility of capital
прилив / приток капитала — inflow / influx of capital
стоимость / сумма капитала — capital value
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8 kapitalomsetningshastighet
subst. (finans) capital turnover, equity turnover, turnover ratio for total assets, turnover to average total assets -
9 Umschlaghäufigkeit
Umschlaghäufigkeit f GEN inventory turnover ratio, inventory turnover, turnover rate, rate of turnover (Lagerwirtschaft = inventory management)* * *Umschlaghäufigkeit
turnover ratio;
• Umschlaghäufigkeit des Eigenkapitals capital turnover ratio, sales volume rate (US), total assets turnover;
• Umschlaghäufigkeit der Forderungen receivables turnover (US);
• Umschlaghäufigkeit des Rohstofflagers raw-materials turnover [ratio];
• Umschlaghäufigkeit der Vorräte inventory turnover ratio;
• Umschlaghäufigkeit des Warenbestandes finished-goods turnover. -
10 tekuća aktiva
• current assets; liquid assets; quick assets; turnover; turnover assets -
11 внешнеторговый оборот
1. total tradeвесь оборот; общий оборот — total turnover
2. foreign trade turnoverоборот товарных запасов; складской оборот — stock turnover
складской оборот; оборот товаров — merchandise turnover
оборот средств по счёту «дебиторов» — account turnover
складской оборот; оборот запасов — inventory turnover
Русско-английский большой базовый словарь > внешнеторговый оборот
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12 Kapitalstärke
Kapitalstärke
financial strength, sound financial position;
• Kapitalsteuer capital levy, tax on capital;
• vom Finanzamt zurückzuerstattender Kapitalsteueranteil net rate of tax (Br.);
• Kapitalsteuerung investment control;
• Kapitalstock capital fund;
• Kapitalstrom capital flow;
• Kapitalströme umleiten (umlenken) to redirect capital;
• Kapitalstruktur capital (financial) structure, capital position (construction);
• Kapitalstrukturschema set-up;
• Kapitalstrukturverhältnis capital structure ratio;
• Kapitalsuche search for capital;
• auf Kapitalsuche sein to scratch around for funds;
• Kapitalsumme capital [sum], principal, (Versicherung) insurance principal;
• Kapitaltilgung redemption of principal, capital redemption;
• Kapitaltransaktion capital transaction;
• Kapitaltransfer[ierung] transfer of capital [stock], capital transfer;
• Kapitalübernahmeplan für Arbeitnehmer employee stock ownership plan (US);
• Kapitalüberschuss redundant capital, capital surplus (US);
• Kapitalüberschussposten capital surplus item (US);
• Kapitalübertragung, Kapitalüberweisung transfer of capital [stock], remittance of capital, capital transfer;
• Kapitalumdisposition reinvestments, capital movement;
• Kapitalumdispositionen vornehmen to reinvest;
• Kapitalumgruppierung regrouping of capital;
• Kapitalumlauf circulation of capital;
• Kapitalumlenkung redirection of capital;
• Kapitalumschichtung regrouping of capital;
• Kapitalumschlag capital sales (turnover);
• Kapitalumschlagshäufigkeit sales volume rate, total assets turnover;
• Kapitalumschlagsplatz financial centre (Br.) (center, US);
• Kapitalumschlagsverhältnis capital turnover rate;
• Kapitalumstellung (AG) reorganization;
• Kapitalumstrukturierung capital reconstruction;
• Kapitalveränderung capital change;
• Kapitalverbindlichkeit capital liability (commitment);
• Kapitalverbindungen capital connections;
• Kapitalverbrauch capital consumption;
• Kapitalverflechtung[en] capital (financial) interrelation, capital link (connections), interlacing of capital;
• internationale Kapitalverflechtung interpenetration of capital markets;
• Kapitalverflüssigung liberation of capital;
• Kapitalverhältnis capital ratio;
• Kapitalverkehr movement of capital, capital movement (transactions);
• freier Kapitalverkehr free movement of capital;
• Kapitalverkehr beschränken to restrict the free movement of capital;
• Kapitalverkehrssteuer [etwa] transfer tax (US), transfer stamp tax (Br.);
• Kapitalverknappung tightness of money, lack of capital;
• Kapitalverlagerung capital flow, shifting of capital;
• Kapitalverlust capital loss, leakage;
• Kapitalverlustkonto capital loss account;
• Kapitalverlustreserve investment reserve fund;
• Kapitalvermehrung increase of share capital (Br.) (capital stock, US);
• Kapitalverminderung writing off, cut (impairment) of capital, capital reduction (US);
• Kapitalvermögen property of a capital nature, funded property, capital assets (sum), wealth fund, (Einkommensteuerformular) shares and securities, (Kapitalanlagegesellschaft) investment estate;
• Kapitalverpfändungen charges on capital;
• wechselseitige Kapitalverpflechtung cross ownership;
• Kapitalverpflichtungen capital liabilities (commitments), deficiency to owners;
• Kapitalverschlechterung capital impairment;
• Kapitalverschleiß capital depreciation;
• Kapitalverschuldung capital liability;
• Kapitalversicherung endowment insurance (assurance, Br.);
• Kapitalversicherung auf den Erlebensfall pure endowment insurance (assurance, Br.);
• Kapitalversicherung mit bestimmter Verfallzeit insurance for a fixed term;
• Kapitalversicherungsgesellschaft stock insurance corporation (US);
• Kapitalversorgung provision (supply) of capital, capital supply;
• Kapitalverteilung distribution of capital, (Anlagen zu Kapital) current ratio;
• Kapitalverwaltung fund administration, cash management;
• Kapitalverwaltungsgesellschaft investment trust;
• Kapitalverwässerung watering of stock, stock watering;
• Kapitalverwendung capital appropriation, employment of capital, application (employment) of funds;
• anderweitige Kapitalverwendung displacement of funds;
• Kapitalverwendungsnachweis statement of application of funds, capital reconciliation statement (Br.);
• Kapitalverwertung capital investment;
• Kapitalverzehr depreciation of capital, capital depreciation (consumption). -
13 оборачиваемость капитала
1) Economy: ratio of capital turnover, total assets turnover2) Accounting: turnover of capital3) Business: capital turnover, turnover ratioУниверсальный русско-английский словарь > оборачиваемость капитала
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14 Umschlagsgeschwindigkeit des Umlaufvermögens
Umschlagsgeschwindigkeit f des Umlaufvermögens FIN, RW current assets turnover, rate of turnover of current assetsBusiness german-english dictionary > Umschlagsgeschwindigkeit des Umlaufvermögens
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15 оборачиваемость текущих активов
оборачиваемость текущих активов
коэффициент оборачиваемости текущих активов
Отношение выручки от реализации продукции (работ, услуг) к средней за период величине текущих активов предприятия.
[ http://www.lexikon.ru/dict/fin/a.html]Тематики
Синонимы
EN
Русско-английский словарь нормативно-технической терминологии > оборачиваемость текущих активов
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16 коэффициент оборачиваемости капитала
1) Economy: ratio of capital turnover2) Banking: total assets turnover ratio3) Business: turnover ratioУниверсальный русско-английский словарь > коэффициент оборачиваемости капитала
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17 Umschlaghäufigkeit des Eigenkapitals
Umschlaghäufigkeit f des Eigenkapitals ADMIN equity turnover* * *Umschlaghäufigkeit des Eigenkapitals
capital turnover ratio, sales volume rate (US), total assets turnoverBusiness german-english dictionary > Umschlaghäufigkeit des Eigenkapitals
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18 finansijska i obračunska sredstva
• active assets; circulating assets; liquid assets; quick assets; turnoverSerbian-English dictionary > finansijska i obračunska sredstva
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19 оборачиваемость активов
1) Finances: TAT (Total Assets Turnover)2) Banking: asset turnoverУниверсальный русско-английский словарь > оборачиваемость активов
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20 оборот денежных средств
1) General subject: capital turnover2) Accounting: cash assets turnover3) Stock Exchange: cash cycleУниверсальный русско-английский словарь > оборот денежных средств
См. также в других словарях:
Assets turnover — is a business term and may be used as a broad measure of asset efficiency and is calculated by dividing sales revenue by the total assets.Its also used in the Du Pont Identity:Net Earnings/Shareholders Eq. = Net Earnings/Sales(Income) *… … Wikipedia
assets turnover ratio — (Economics) ratio between the turnover of sales and the scope of a company s operational assets … English contemporary dictionary
turnover — or turns Terms used to describe the number of operating cycles in a defined period of time or the length of each specific operating cycle. Typical turnover cycles are: the rate at which accounts receivable converts to cash, the rate at which… … Financial and business terms
Turnover — Mutual Funds: A measure of trading activity during the previous year, expressed as a percentage of the average total assets of the fund. A turnover ratio of 25% means that the value of trades represented one fourth of the assets of the fund.… … Financial and business terms
turnover proceeding — A summary proceeding in a court of bankruptcy brought for the purpose of summarily retrieving for the trustee in bankruptcy, who is entitled thereto, assets concealed and diverted from him the efficacy of such proceeding appearing in the fact… … Ballentine's law dictionary
turnover on capital — relation of the conversion of assets into cash … English contemporary dictionary
turnover — A business term for the employment of assets in a series of acts, as buying a stock of particular merchandise, such as shoes, selling it out, and then replenishing the stock by another purchase. Park Amusement Co. v McCaughn (DC Pa) 14 F2d 553 … Ballentine's law dictionary
Asset turnover — is a financial ratio that measures the efficiency of a company s use of its assets in generating sales revenue or sales income to the company. [cite book |last = Bodie |first = Zane |coauthors = Alex Kane and Alan J. Marcus |title = Essentials of … Wikipedia
Fixed asset turnover — is the ratio of sales (on the Profit and loss account) to the value of fixed assets (on the balance sheet). It indicates how well the business is using its fixed assets to generate sales.Fixed Asset Turnover = frac{Sales}{Average net fixed… … Wikipedia
rate of turnover — turnover ratio The frequency, expressed in annual terms, with which some part of the assets of an organization is turned over (i.e. replaced by others of the same class). In order to calculate how frequently stock is turned over, the total sales… … Accounting dictionary
rate of turnover — turnover ratio The frequency, expressed in annual terms, with which some part of the assets of an organization is turned over (i. e. replaced by others of the same class). In order to calculate how frequently stock is turned over, the total sales … Big dictionary of business and management