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total+ratio

  • 1 ratio residual carbon/total carbon ratio

    Oil: CR/CT

    Универсальный русско-английский словарь > ratio residual carbon/total carbon ratio

  • 2 Ratio of Total Piece Handlings to First Handling Pieces

    Универсальный русско-английский словарь > Ratio of Total Piece Handlings to First Handling Pieces

  • 3 total debt service coverage ratio

    EBRD: TDSCR

    Универсальный русско-английский словарь > total debt service coverage ratio

  • 4 total gas/liquid ratio

    Oil: TGLR

    Универсальный русско-английский словарь > total gas/liquid ratio

  • 5 total harmonic ratio

    Англо-русский словарь промышленной и научной лексики > total harmonic ratio

  • 6 relación de la utilidad neta al activo total

    • ratio of net income to total assets

    Diccionario Técnico Español-Inglés > relación de la utilidad neta al activo total

  • 7 acid-test ratio

    Fin
    an accounting ratio used to measure an organization’s liquidity. The most common expression of the ratio is:
    (Current assets – Inventory) / Current liabilities = Acid-test ratio
    If, for example, current assets total $7,700, inventory amounts to $1,200 and current liabilities total $4,500, then:
    (7,700 – 1,200) / 4,500 = 1.44
    A variation of this formula ignores inventories altogether, distinguishes assets as cash, receivables, and short-term investments, then divides the sum of the three by the total current liabilities, or:
    Cash + Accounts receivable + Short-term investments/Current liabilities = Acid-test ratio
    If, for example, cash totals $2,000, receivables total $3,000, short-term investments total $1,000, and liabilities total $4,800, then:
    (2,000 + 3,000 + 1,000) / 4,800 = 1.25
    In general, the ratio should be 1:1 or better. It means a company has a unit’s worth of easily convertible assets for each unit of its current liabilities.

    The ultimate business dictionary > acid-test ratio

  • 8 efficiency ratio

    Fin
    a way of measuring the proportion of operating revenues or fee income spent on overhead expenses.
    EXAMPLE
    Often identified with banking and financial sectors, the efficiency ratio indicates a management’s ability to keep overhead costs low. In banking, an acceptable efficiency ratio was once in the low 60s. Now the goal is 50, while better-performing banks boast ratios in the mid 40s. Low ratings usually indicate a higher return on equity and earnings.
         This measurement is also used by mature industries, such as steel manufacture, chemicals, or car production, that must focus on tight cost controls to boost profitability because growth prospects are modest.
         The efficiency ratio is defined as operating overhead expenses divided by turnover. If operating expenses are $100,000, and turnover is $230,000, then:
    100,000/230,000 = 0.43 efficiency ratio
    However, not everyone calculates the ratio in the same way. Some institutions include all non-interest expenses, while others exclude certain charges and intangible asset amortization.
         A different method measures efficiency simply by tracking three other measures: accounts payable to sales, days sales outstanding, and stock turnover. This indicates how fast a company is able to move its merchandise. A general guide is that if the first two of these measures are low and third is high, efficiency is probably high; the reverse is likewise true.
         To find the stock turnover ratio, divide total sales by total stock. If net sales are $300,000, and stock is $140,000, then:
    300,000/140,000 = 2.14 stock turnover ratio
    To find the accounts payable to sales ratio, divide a company’s accounts payable by its annual net sales. A high ratio suggests that a company is using its suppliers’ funds as a source of cheap financing because it is not operating efficiently enough to generate its own funds. If accounts payable are $50,000, and total sales are $300,000, then:
    50,000/300,000 = 0.14 × 100 = 14% accounts payable to sales ratio

    The ultimate business dictionary > efficiency ratio

  • 9 collection ratio

    Fin
    the average number of days it takes a firm to convert its accounts receivable into cash.
    EXAMPLE
    Ideally, this period should be decreasing or constant. A low figure means the company collects its outstanding receivables quickly. Collection ratios are usually reviewed quarterly or yearly.
         Calculating the collection ratio requires three figures: total accounts receivable, total credit sales for the period analyzed, and the number of days in the period (annual, 365; six months, 182; quarter, 91). The formula is:
    accounts receivable/total credit sales for the period × number of days in the period
    For example: if total receivables are $4,400,000, total credit sales in a quarter are $9,000,000, and number of days is 91, then:
    4,500,000/9,000,000 × 91 = 45.5
    Thus, it takes an average 45.5 days to collect receivables.
         Properly evaluating a collection ratio requires a standard for comparison. A traditional rule of thumb is that it should not exceed a third to a half of selling terms. For instance, if terms are 30 days, an acceptable collection ratio would be 40 to 45 days.
         Companies use collection ratio information with an accounts receivable aging report. This lists four categories of receivables: 0–30 days, 30–60 days, 60–90 days, and over 90 days. The report also shows the percentage of total accounts receivable that each group represents, allowing for an analysis of delinquencies and potential bad debts.
    Also known as days’ sales outstanding

    The ultimate business dictionary > collection ratio

  • 10 capitalization ratio

    Fin
    the proportion of a company’s value represented by debt, stock, assets, and other items.
    EXAMPLE
    By comparing debt to total capitalization, these ratios provide a glimpse of a company’s long-term stability and ability to withstand losses and business downturns.
         A company’s capitalization ratio can be expressed in two ways:
    = Long-Term Debt/Long-Term Debt + Owners’ Equity
    and
    = Total Debt/Total Debt + Preferred + Common Equity
    For example, a company whose long-term debt totals $5,000 and whose owners hold equity worth $3,000 would have a capitalization ratio of:
    5,000/(5,000 + 3,000) = 5,000/8,000 = 0.625 capitalization ratio
    Both expressions of the ratio are also referred to as component percentages, since they compare a firm’s debt with either its total capital (debt plus equity) or its equity capital. They readily indicate how reliant a firm is on debt financing.
         Capitalization ratios need to be evaluated over time, and compared with other data and standards. Care should be taken when comparing companies in different industries or sectors. The same figures that appear to be low in one industry can be very high in another.

    The ultimate business dictionary > capitalization ratio

  • 11 Leverage Ratio

    Leverage Ratio f BANK, FIN, RW leverage ratio (nicht i.S.v. Verschuldungsgrad, sondern die zusätzlich zu den quantitativen und qualitativen neuen Eigenkapital- und Liquiditätsregeln vorgesehene bankaufsichtliche BCBS-Verschuldungsregel, die zur Begrenzung des Fremdkapitalhebels = leverage von Banken frühestens ab Ende 2012 in das Regelwerk von Basel III implementiert werden soll als Obergrenze für das Verhältnis der nicht risikogewichteten Bilanzsumme = total balance sheet = Gesamtvermögen = total assets zum Eigenkapital = equity: bei einer Begrenzung auf das Zwanzigfache z. B. entspricht das einer Eigenkapitalquote = equity ratio = Kehrwert der Leverage Ratio von 5 %; Kritik: die Bilanzstrukturkennzahl = balance sheet ratio berücksichtigt als risikounabhängige Messgröße nicht den Risikogehalt und verbessert damit nicht die problematische Risikotransparenz der Vermögenswerte in Bankbilanzen, ein erklärtes Ziel von Basel III; ferner wird das Gesamtkapital = Bilanzsumme nach US-GAAP und IFRS unterschiedlich gemessen und ausgewiesen, was Wettbewerbsverzerrungen nach sich zieht; die Kennzahl wird verwechselt mit dem Verschuldungsgrad eines Unternehmens, gemessen als Fremdkapital: Eigenkapital = borrowings: equity; Baseler Ausschuss für Bankenaufsicht, BCBS; G10)

    Business german-english dictionary > Leverage Ratio

  • 12 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.

    The ultimate business dictionary > turnover ratio

  • 13 payout ratio

    Fin
    an expression of the total dividends paid to shareholders as a percentage of a company’s net profit in a given period of time. This measures the likelihood of dividend payments being sustained, and is a useful indication of sustained profitability. The lower the ratio, the more secure the dividend, and the company’s future.
    EXAMPLE
    The payout ratio is calculated by dividing annual dividends paid on ordinary shares by earnings per share:
    Annual dividend /earnings-per-share = payout ratio
         Take the company whose earnings per share is $8 and its dividend payout is 2.1. Its payout ratio would be:
    2.1 /8 = 0.263 or 26.3%
         A high payout ratio clearly appeals to conservative investors seeking income. When coupled with weak or falling earnings, however, it could suggest an imminent dividend cut, or that the company is short-changing reinvestment to maintain its payout. A payout ratio above 75% is a warning. It suggests the company is failing to reinvest sufficient profits in its business, that the company’s earnings are faltering, or that it is trying to attract investors who otherwise would not be interested.

    The ultimate business dictionary > payout ratio

  • 14 cash ratio

    Fin
    the ratio of a company’s liquid assets such as cash and securities divided by total liabilities.

    The ultimate business dictionary > cash ratio

  • 15 liquid asset ratio

    Fin
    the ratio of liquid assets to total assets

    The ultimate business dictionary > liquid asset ratio

  • 16 net profit ratio

    Fin
    the ratio of an organization’s net profit to its total net sales. Comparing the net profit ratios of companies in the same sector shows which are the most efficient.

    The ultimate business dictionary > net profit ratio

  • 17 replacement ratio

    Econ
    the ratio of the total resources received when unemployed to those received when in employment

    The ultimate business dictionary > replacement ratio

  • 18 razón del préstamo al valor total

    • loan-to-value ratio

    Diccionario Técnico Español-Inglés > razón del préstamo al valor total

  • 19 razón máxima del préstamo al valor total

    • maximum loan-to-value ratio

    Diccionario Técnico Español-Inglés > razón máxima del préstamo al valor total

  • 20 rebaja total

    • gross margin ratio
    • gross markdown
    • gross national debt

    Diccionario Técnico Español-Inglés > rebaja total

Страницы

См. также в других словарях:

  • Ratio financiero — Saltar a navegación, búsqueda Los Ratios Financieros, son coeficientes o razones que proporcionan unidades contables y financieras de medida y comparación, a través de las cuales, la relación (por división) entre sí de dos datos financieros… …   Wikipedia Español

  • Ratio D'indépendance Financière — Ratio financier Un ratio financier d une entreprise est un outil d analyse financière. Il compare, sous forme d un coefficient, deux comptes ou groupes de comptes tirés du Bilan et ou du Compte de résultat. Il permet ainsi de mesurer la santé… …   Wikipédia en Français

  • Ratio De Bilan — Ratio financier Un ratio financier d une entreprise est un outil d analyse financière. Il compare, sous forme d un coefficient, deux comptes ou groupes de comptes tirés du Bilan et ou du Compte de résultat. Il permet ainsi de mesurer la santé… …   Wikipédia en Français

  • Ratio De Liquidité — Ratio financier Un ratio financier d une entreprise est un outil d analyse financière. Il compare, sous forme d un coefficient, deux comptes ou groupes de comptes tirés du Bilan et ou du Compte de résultat. Il permet ainsi de mesurer la santé… …   Wikipédia en Français

  • Ratio De Rentabilité — Ratio financier Un ratio financier d une entreprise est un outil d analyse financière. Il compare, sous forme d un coefficient, deux comptes ou groupes de comptes tirés du Bilan et ou du Compte de résultat. Il permet ainsi de mesurer la santé… …   Wikipédia en Français

  • Ratio De Solvabilité — Ratio financier Un ratio financier d une entreprise est un outil d analyse financière. Il compare, sous forme d un coefficient, deux comptes ou groupes de comptes tirés du Bilan et ou du Compte de résultat. Il permet ainsi de mesurer la santé… …   Wikipédia en Français

  • Ratio Financier — Un ratio financier d une entreprise est un outil d analyse financière. Il compare, sous forme d un coefficient, deux comptes ou groupes de comptes tirés du Bilan et ou du Compte de résultat. Il permet ainsi de mesurer la santé financière d une… …   Wikipédia en Français

  • Ratio d'indépendance financière — Ratio financier Un ratio financier d une entreprise est un outil d analyse financière. Il compare, sous forme d un coefficient, deux comptes ou groupes de comptes tirés du Bilan et ou du Compte de résultat. Il permet ainsi de mesurer la santé… …   Wikipédia en Français

  • Ratio de bilan — Ratio financier Un ratio financier d une entreprise est un outil d analyse financière. Il compare, sous forme d un coefficient, deux comptes ou groupes de comptes tirés du Bilan et ou du Compte de résultat. Il permet ainsi de mesurer la santé… …   Wikipédia en Français

  • Ratio de liquidité — Ratio financier Un ratio financier d une entreprise est un outil d analyse financière. Il compare, sous forme d un coefficient, deux comptes ou groupes de comptes tirés du Bilan et ou du Compte de résultat. Il permet ainsi de mesurer la santé… …   Wikipédia en Français

  • Ratio de rentabilité — Ratio financier Un ratio financier d une entreprise est un outil d analyse financière. Il compare, sous forme d un coefficient, deux comptes ou groupes de comptes tirés du Bilan et ou du Compte de résultat. Il permet ainsi de mesurer la santé… …   Wikipédia en Français

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