TERMIUM Plus®

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

ratio d'exploitation [3 records]

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

Save record 1

Record 2 2010-09-24

English

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

A ratio that shows the efficiency of a company's management by comparing [total] operating expense to net sales.

French

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

Ratio égal au quotient obtenu en divisant les charges d'exploitation d'une période par les produits d'exploitation de la même période.

Spanish

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

Son los gastos de operación divididos por el ingreso. Es una relación financiera utilizada para juzgar la eficiencia.

Save record 2

Record 3 1992-02-25

English

Subject field(s)
  • Rail Transport Operations
DEF

The relation of a railroad's operating expenses to its gross receipts.

French

Domaine(s)
  • Exploitation (Transport par rail)
DEF

Rapport entre les frais d'exploitation d'un chemin de fer et ses revenus bruts.

Spanish

Save record 3

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