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1 stock turnover ratio
coefficient m de rotation -
2 stock
1 noun(a) (of goods) stock m;∎ stocks are low il y a peu de marchandises en stock;∎ while stocks last jusqu'à épuisement des stocks;∎ to be in stock être en stock;∎ to be out of stock être épuisé(e);∎ we're out of stock nous sommes en rupture de stockstock book livre m des inventaires; stock clearance liquidation f de stock;stock control gestion f ou contrôle m des stocks;stock control system système m de contrôle de stocks;stock in hand marchandises f pl en stock ou en magasin;stock holding distribution distribution f numérique;stock issued form bon m de sortie;stock level niveau m des stocks;stock outage rupture f de stock;stock received form bon d'entrée;stock sheet fiche f de stock;stock shortage manquant en stock;stock transfer cession f de parts;stock turnover mouvement m des stocks;stock turnover ratio coefficient m de rotation;stock valuation évaluation f des stocks∎ stocks and shares valeurs boursières ou mobilières, titresAmerican stock company société f anonyme par actions;stock dividend dividende m (en) action;the Stock Exchange la Bourse;stock exchange bourse f des valeurs;stock exchange committee chambre f syndicale des agents de change;Stock Exchange crash krach m boursier;Stock Exchange Daily Official List ≃ Bulletin de la Cote Officielle;stock exchange dealer opérateur(trice) m, f boursier(ère);stock exchange order ordre m de Bourse;stock exchange transaction transaction f ou opération f boursière;stock index indice de la Bourse;stock list cours m pl de la Bourse;the Stock Market la Bourse;stock market marché m boursier;stock market boom envolée f du marché boursier;stock market bubble bulle f boursière;stock market fluctuation mouvement m boursier;stock market forecast prévision f boursière;stock market investment placement m financier;stock market manipulation manœuvre f boursière;stock market price cours m de la Bourse;stock market report bulletin m des cours de la Bourse;stock market value valeur f en Bourse;stock option stock-option f, option f de titres;stock option plan plan m d'option sur titres;stock price level niveau m de cours des actions;stock purchase plan plan d'option sur titresthis shop is well stocked ce magasin est bien approvisionné(b) (have in stock) avoir en stock;∎ we don't stock that item any more nous ne vendons ou faisons plus cet article -
3 capital
∎ to live on one's capital vivre sur son capitalcapital account compte m de capitaux;capital accumulation accumulation f de capital;capital adequacy ratio ratio m Cooke;capital allowances déductions f pl (fiscales) sur frais d'établissement;capital asset pricing model modèle m d'évaluation des actifs;capital assets actif m immobilisé, immobilisations f pl corporelles;capital bond obligation f à coupon zéro;capital budget budget m des investissements;capital budgeting gestion f des investissements;capital charge intérêt m des capitaux (investis);capital clause (in memorandum of association) constitution f du capital social;capital contribution apport m de capitaux;capital cost coût m du capital;ACCOUNTANCY capital employed capital engagé, capitaux permanents;capital equipment biens m pl d'équipement, capitaux fixes;capital expenditure mise f de fonds, investissements m pl (en immobilisations), dépenses f pl d'équipement;capital flight fuite f des capitaux;capital gains plus-value f;capital gains distribution distribution f des plus-values;capital gains tax impôt m sur les plus-values;capital goods biens d'équipement ou capitaux ou production;capital goods market marché m d'équipement;capital grant subvention f en capitalcapital growth croissance m du capital;capital income revenu m du capital;capital inflow afflux m de capitaux ou de fonds;capital injection injection f de capital ou de capitaux;capital investment investissement m de capitaux, mise de fonds;ACCOUNTANCY capital items biens capitaux;capital levy prélèvement m sur le capital;capital loss moins-value f, perte f en capitaux;capital market marché financier ou des capitaux;capital movements mouvements m pl des capitaux;capital outlay dépenses en capital;capital profits plus-value;capital project evaluation étude f de projet d'investissement;capital reserves profits m mis en réserve, réserves f non distribuées;ACCOUNTANCY capital and reserves capitaux propres;capital share part f sociale;STOCK EXCHANGE capital shares actions f pl de capitalisation;capital shortfall manque m de capitaux;capital stock capital social, capital-actions m, fonds propres;capital structure structure f financière;capital tax impôt m sur le capital;capital transaction opération f en capital;capital transfer tax droits m pl de mutation;capital turnover rotation f des capitauxcapital letter lettre f majusculeCapital gains tax is not a big issue for most people, as few people surpass the CGT allowance each year. In the 1999/2000 tax year, the individual CGT threshold, which applies to children as well as adults, is £6,800. This means a couple would have to realise gains from the sale of investments of more than £14,200 to save tax by putting some of their assets in their child's name.
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4 sale
(a) (act, event) vente f;∎ to work in sales travailler dans la vente;∎ for sale à vendre;∎ to put sth up for sale mettre qch en vente;∎ on sale en vente;∎ sale for the account vente à terme;∎ sale on approval vente à l'essai;∎ sale by auction vente aux enchères;∎ sale on CIF basis vente CAF;∎ sale at departure vente au départ;∎ sale by description vente sur description;∎ sale and lease-back cession-bail f;∎ sale at a loss vente à perte;∎ sales and marketing vente-marketing f;∎ sales and marketing department service m vente-marketing;∎ sales and marketing director directeur(trice) m, f des ventes et du marketing;∎ sale with option of repurchase vente avec faculté de rachat;∎ sale by order of the court vente judiciaire;∎ sale by private agreement vente à l'amiable;∎ sales and profit forecast prévision f des ventes et profits;∎ sale at a reduced price vente à prix réduit;∎ sale or return vente avec faculté de retour;∎ sale by sample vente sur échantillon;∎ sale by sealed tender vente par soumission cachetée;∎ sale as seen vente en l'étatsales account compte m des ventes;sales acumen sens m du commerce;sale agreement accord m ou protocole m de vente;sales analysis analyse f des ventes;British sales assistant vendeur(euse) m, f;sales audit audit m de vente;sales budget budget m commercial ou des ventes;sales campaign campagne f de vente;sales chart courbe f des ventes;American sales check ticket m de caisse;American sales clerk vendeur(euse);sales commission commission f de vente;sales consultant conseiller(ère) m, f commercial(e);sales contract contrat m de vente;sales counter comptoir m de vente;sales coverage couverture f du marché;sales department service m des ventes;sales director directeur(trice) commercial(e) ou des ventes;sales drive campagne de vente;sales effectiveness efficacité f des ventes;sales engineer agent m technico-commercial;sales equation équation f de vente;sales executive cadre m commercial;sales expansion développement m des ventes;STOCK EXCHANGE sales fee frais m pl d'achat ou d'acquisition;sales figures chiffre de vente;sales floor surface de vente;sales force force f de vente;sales forecast prévision des ventes;sales growth accroissement m des ventes;sales incentive stimulant m de vente;sales invoice facture f de vente;sales invoice ledger journal m factures-clients;ACCOUNTANCY sales ledger grand-livre m des ventes, journal des ventes;sales letter lettre f de vente;sales literature brochures f pl publicitaires;sales management direction f commerciale ou des ventes;sales manager directeur(trice) commercial(e) ou des ventes;sales meeting réunion f de représentants;sales monopoly monopole m de vente;sales network réseau m commercial ou de vente;sales note bulletin m de vente;sales objective objectif m de vente;sales orientation optique f vente;sales outlet point m de vente;sales performance efficacité de vente;sales personnel personnel m de vente;sales philosophy optique vente;sales pitch arguments m pl de vente;sales planning planification f des ventes;sales policy politique f de vente;sales potential potentiel m de vente;sales programme programme m des ventes;sales projection prévision des ventes;sales promoter promoteur(trice) m, f des ventes;sales promotion promotion f des ventes;sales promotion agency agence f de promotion des ventes;sales quota quota m de ventes;sales ratio ratio m des ventes;sales report rapport m ou relevé m de vente;sales representative représentant(e) m, f (de commerce), VRP m;sales research études f pl sur les ventes;sales response réaction f des ventes;sales room (for auction) salle f des ventes;sales schedule programme des ventes;American sales slip ticket m de caisse;sales staff personnel de vente;sales subsidiary filiale f de vente;sales support soutien m commercial;sales support staff personnel de soutien commercial;sales target objectif m de vente;American sales tax TVA f, taxe f à la valeur ajoutée;sales team équipe f de vente;sales technician agent m technico-commercial;sales technique technique f de vente;sales territory territoire m de vente;sales tool instrument m de vente;sales volume volume m des ventes;MARKETING sales wave vague f de vente(b) (at reduced prices) soldes m pl;∎ the sales les soldes;∎ I got it in a sale je l'ai acheté en soldesale price prix m soldé
См. также в других словарях:
stock turnover ratio — UK US noun [C] ACCOUNTING, COMMERCE ► the total value of goods a company sells during a particular period compared with the average value of the goods it has available for sale during that period: »A company with a rapid stock turnover might have … Financial and business terms
Turnover Ratio — The percentage of a mutual fund or other investment vehicle s holdings that have been turned over or replaced with other holdings in a given year. The type of mutual fund, its investment objective and/or the portfolio manager s investing style… … Investment dictionary
stock turnover — the ratio of cost of goods sold over average stock (at cost). This indicates how many times, on average, the entire inventory ( stock) was sold and replaced during the year. Glossary of Business Terms * * * stock turnover stock turnover ➔… … Financial and business terms
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
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
rate of stock turnover (stock turn) — the ratio of cost of goods sold over average stock (at cost). This indicates how many times, on average, the entire inventory ( stock) was sold and replaced during the year. Glossary of Business Terms … 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
Financial ratio — Corporate finance … Wikipedia
Efficiency Ratio — Ratios that are typically used to analyze how well a company uses its assets and liabilities internally. Efficiency Ratios can calculate the turnover of receivables, the repayment of liabilities, the quantity and usage of equity and the general… … Investment dictionary
current ratio — working capital ratio The ratio of the current assets of a business to the current liabilities, expressed as x:1 and used as a test of liquidity. For example, if the current assets are £250, 000 and the current liabilities are £125, 000 the… … Big dictionary of business and management
inventory turnover — stock turnover A ratio that measures the number of times items of stock are used annually. To obtain an accurate measure of stock turnover the following formula is used for each commodity: number of units used per annum/number of units in stock.… … Accounting dictionary