TERMIUM Plus®

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financial ratio [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2002-01-31

English

Subject field(s)
  • Financial and Budgetary Management
DEF

One of a group of ratios, based on financial statements for an enterprise, that enable the project analyst to make a judgment about the efficiency of an enterprise, its return on key aggregates, and its liquidity. Often used in the analysis of creditworthiness.

CONT

Financial ratios are those derived from comparisons of balance-sheet items or of balance-sheet items with profit-and-loss items; ...

OBS

Examples of financial ratios are: inventory turnover, operating ratio, return on sales, return on equity, return on assets, current ratio, debt-equity ratio, and debt service ratio.

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Le chiffre que l'on obtient en divisant un poste des états financiers (ou comptes) par un autre afin de faciliter l'analyse de la situation financière d'une entreprise et de sa rentabilité.

OBS

les principaux ratios financiers sont : fonds de roulement [...] ratio de trésorerie [...] ratio d'indépendance financière.

Spanish

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

Relación dentro de un conjunto de relaciones, basada en los estados financieros correspondientes a una empresa, que permite al analista del proyecto formar un juicio acerca de la eficiencia de una empresa, de su rendimiento con respecto a los agregados clave, y de su liquidez. Se utiliza a menudo en el análisis de solvencia crediticia.

OBS

Ejemplos de relaciones financieras : rotación de existencias, relación de operación, rendimiento sobre las ventas, rendimiento sobre el capital, rendimiento sobre el activo, coeficiente de liquidez, relación de capital y endeudamiento y relación del servicio de la deuda.

Key term(s)
  • índice financiero
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