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1 Cumulative Average Return
Accounting: CARУниверсальный русско-английский словарь > Cumulative Average Return
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2 return on equity
Finthe ratio of a company’s net income as a percentage of shareholders’ funds.Abbr. ROEEXAMPLEReturn 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 equityFor example, if net income is $450 and equity is $2,500, then:450/ 2,500 = 0.18 × 100% = 18% return on equityReturn 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. -
3 return on capital employed
Finan indication of the productivity of capital employed.The denominator is normally calculated as the average of the capital employed at the beginning and end of year. Problems of seasonality, new capital introduced, or other factors may necessitate taking the average of a number of periods within the year. The ROCE is known as the primary ratio in a ratio pyramid.Abbr. ROCEThe ultimate business dictionary > return on capital employed
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4 average accounting return
Finthe percentage return realized on an asset, as measured by its book value, after taxes and depreciationThe ultimate business dictionary > average accounting return
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5 return on assets
Fina measure of profitability calculated by expressing a company’s net income as a percentage of total assets.Abbr. ROAEXAMPLEBecause 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 = ROAIf 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 = RONAAnd, on occasion, the formula will separate after-tax interest expense from net income:Net income + interest expense /total assets = ROAIt 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. -
6 (Average Annual Rate of Return) Средняя годовая норма прибыли
Economy: AARRУниверсальный русско-английский словарь > (Average Annual Rate of Return) Средняя годовая норма прибыли
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7 Average Accounting Return
Finances: AARУниверсальный русско-английский словарь > Average Accounting Return
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8 Return On Average
Accounting: ROA -
9 Return On Average Capital Employed
Sakhalin R: ROACEУниверсальный русско-английский словарь > Return On Average Capital Employed
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10 rate of return
Finan accounting ratio of the income from an investment to the amount of the investment, used to measure financial performance.EXAMPLEThere is a basic formula that will serve most needs, at least initially:[(Current value of amount invested – Original value of amount invested) / Original value of amount invested] × 100% = rate of returnIf $1,000 in capital is invested in stock, and one year later the investment yields $1,100, the rate of return of the investment is calculated like this:[(1100 – 1000) / 1000] × 100% = 100 / 1000 × 100% = 10% rate of returnNow, assume $1,000 is invested again. One year later, the investment grows to $2,000 in value, but after another year the value of the investment falls to $1,200. The rate of return after the first year is:[(2000 – 1000) / 1000] × 100% = 100%The rate of return after the second year is:[(1200 – 2000) / 2000] × 100% = – 40%The average annual return for the two years (also known as average annual arithmetic return) can be calculated using this formula:(Rate of return for Year 1 + Rate of return for Year 2) /2 = average annual returnAccordingly:(100% + – 40%) /2 = 30%The average annual rate of return is a percentage, but one that is accurate over only a short period, so this method should be used accordingly.The geometric or compound rate of return is a better yardstick for measuring investments over the long term, and takes into account the effects of compounding. This formula is more complex and technical.The real rate of return is the annual return realized on an investment, adjusted for changes in the price due to inflation. If 10% is earned on an investment but inflation is 2%, then the real rate of return is actually 8%. -
11 accounting rate of return
Finthe ratio of profit before interest and taxation to the percentage of capital employed at the end of a period. Variations include using profit after interest and taxation, equity capital employed, and average capital for the period.The ultimate business dictionary > accounting rate of return
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12 Доход на среднюю стоимость активов (Return on Average Assets)
Investment: RoAAУниверсальный русско-английский словарь > Доход на среднюю стоимость активов (Return on Average Assets)
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13 средняя окупаемость
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14 rendimiento medio
• average return• average returns• average yield• mean return• mean yield -
15 средний доход
average income, average return -
16 средний доход
1) Railway term: average rate of return2) Economy: mean income3) Accounting: average income, average return4) Finances: mean return5) Banking: average yield6) Business: average earnings, average returns, medium income -
17 Durchschnittsalter
Durchschnittsalter
average age;
• steigendes Durchschnittsalter der Bevölkerung increasing average age of the population;
• Durchschnittsarbeiter average workman, normal operator (US);
• jährliche Durchschnittsarbeitszeit average annual working;
• Durchschnittsauflage average sold circulation;
• Durchschnittsaufwand average cost;
• Durchschnittsbaumwollqualität cotton standard;
• Durchschnittsbestand eines Warenlagers average holding of the goods in store;
• Durchschnittsbetrag average amount;
• jährlicher Durchschnittsbruttoumsatz average annual gross sales;
• Durchschnittsbürger commonplace kind of man;
• Durchschnittsdauer eines eingeräumten Kredits average collection period;
• Durchschnittseinkommen average income (earnings), (dreijährig) statutory income;
• Durchschnittseinkünfte pro Beförderungsziffer average revenue per passenger mile;
• Durchschnittseinnahme average revenue;
• Durchschnittsertrag average return (yield);
• geschätzter Durchschnittsertrag estimated running yield;
• Durchschnittserzeugnis average production;
• einfaches Durchschnittserzeugnis run of the mill, run-of-the-mill line;
• Durchschnittsfachmann (Patentrecht) average mechanic skilled in the art;
• Durchschnittsfamilie standard family;
• Durchschnittsfirma representative firm;
• Durchschnittsgeldbeutel average pocket [battleship];
• Durchschnittsgemeinkostensatz average burden rate;
• Durchschnittsgestehungspreis average cost price;
• Durchschnittsgewinn average profit;
• Durchschnittsguthaben average balance;
• Durchschnittshaushalt average household;
• Durchschnittskapazität average (mean) capacity;
• Durchschnittskonsument ordinary consumer. -
18 rechnerische Durchschnittsverzinsung
rechnerische Durchschnittsverzinsung f FIN, WIWI computed average yield, computed average return* * *f <Finanz, Vw> computed average yield, computed average returnBusiness german-english dictionary > rechnerische Durchschnittsverzinsung
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19 Durchschnittsertrag
Durchschnittsertrag m FIN, RW average revenue, average receipts, AR, average yield* * *m <Finanz, Rechnung> average revenue, average receipts (AR), average yield* * *Durchschnittsertrag
average return (yield) -
20 rendimiento medio
m.average return, average returns, average efficiency, average yield.
См. также в других словарях:
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return — The change in the value of a portfolio over an evaluation period, including any distributions made from the portfolio during that period. Bloomberg Financial Dictionary The annual return on an investment expressed as a percentage of the total… … Financial and business terms