TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

OPERATING RATIOS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-09-24

English

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

Operating ratios: Ratios used in expense control, and in measuring the profitability and financial soundness of a firm, by expressing each income statement item as a percentage of sales revenue.

OBS

operating ratio: terme generally used in the plural.

Key term(s)
  • operating ratios

French

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

ratios d'exploitation : Ratios que l'on obtient en divisant chacun des postes de l'état des résultats (ou compte de résultats) d'une période par le chiffre d'affaires de la même période.

OBS

ratio d'exploitation : terme habituellement utilisé au pluriel.

Key term(s)
  • ratios d'exploitation

Spanish

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