TERMIUM Plus®

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asset turnover [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-01-30

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
DEF

Figure obtained by dividing the total sales of a company by its assets. It gives an idea of the extent to which the company's investments are working. Like a commercial margin, the greater the asset turnover of a company, the greater the profitability of its funds.

OBS

asset turnover: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
DEF

Ratio d'activité établissant le nombre de fois où le total de l'actif est compris dans le chiffre d'affaires de l'exercice considéré, indiquant si l'entreprise utilise efficacement ses actifs pour réaliser des ventes. Il correspond au quotient du chiffre d'affaires net par la moyenne du total de l'actif pendant l'exercice.

Key term(s)
  • rotation d'actifs

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Contabilidad general
DEF

Cifra que se obtiene dividiendo las ventas anuales de la empresa por los activos totales de la misma. Da una idea de hasta qué punto se moviliza la inversión total de la empresa. A igualdad de margen comercial, la rentabilidad sobre fondos propios será tanto mayor cuanto mayor sea la rotación de activos de la empresa.

OBS

rotación de activos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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