TERMIUM Plus®

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

RATIO RENTABILITE CAPITAUX PROPRES [3 records]

Record 1 2001-08-28

English

Subject field(s)
  • Financial and Budgetary Management
  • Cost Accounting
  • Operations Research and Management
OBS

The relating of profit to the estimate of average capital employed to give a ratio, commonly called primary ratio, as follows: Profit [divided by] capital.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité analytique
  • Recherche et gestion opérationnelles
OBS

Appelé également ratio de rendement effectif de l'entreprise, ou encore ratio de rentabilité (tout court) : bénéfice net (impôt sur le bénéfice déduit) [divisé par] capitaux propres.

Key term(s)
  • ratio de rendement effectif de l'entreprise
  • ratio de rentabilité

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Contabilidad de costos
  • Investigación y gestión operacionales
Save record 1

Record 2 1975-03-11

English

Subject field(s)
  • Financial and Budgetary Management
  • Cost Accounting
  • Operations Research and Management
CONT

The turnover of net worth (i.e. annual sales divided by average net worth during the sales period) reflects roughly what is regarded as the effectiveness of stockholders' investment.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité analytique
  • Recherche et gestion opérationnelles
CONT

Appelé également ratio de rendement effectif de l'entreprise, ou encore ratio de rentabilité (tout court). Bénéfice net (impôt sur les bénéfices déduit) [divisé par] capitaux propres.

Spanish

Save record 2

Record 3 1975-03-11

English

Subject field(s)
  • Financial and Budgetary Management
  • Cost Accounting
  • Operations Research and Management
CONT

The rate of return on assets [is the] income before interest and taxes [divided by] total assets.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité analytique
  • Recherche et gestion opérationnelles
CONT

Le ratio de rentabilité des capitaux propres : [...] Résultats avant impôt. Intérêts des emprunts [divisés par] Ressources stables de financement [multiplié par] 100.

Spanish

Save record 3

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