TERMIUM Plus®

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

RATIO FINANCIER [8 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-04-07

English

Subject field(s)
  • Financial and Budgetary Management
  • Cost Accounting
  • Productivity and Profitability
CONT

The profitability ratio measures management's over-all effectiveness as shown by the returns generated on sales and investments.

CONT

The financial control companies have, on average, higher profitability ratios (return on sales, return on capital) than the other companies.

OBS

profititability ratio: term generally used in the plural.

Key term(s)
  • profitability ratios

French

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

ratios de rentabilité : Ratios indicateurs du degré de réussite d'une entreprise au cours de la période, exprimant généralement le résultat en pourcentage du chiffre d'affaires, de la moyenne du total de l'actif ou encore de la moyenne des capitaux propres pendant cette période.

OBS

ratio de rentabilité; taux de rentabilité : termes habituellement utilisés au pluriel.

Key term(s)
  • ratios de rentabilité

Spanish

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

Ratios que relacionan los beneficios obtenidos con diferentes variables, tanto del balance como de la cuenta de pérdidas y ganancias. Los más usuales son los márgenes sobre ventas, rentabilidad sobre recursos propios, y sobre activos.

Save record 1

Record 2 2008-06-12

English

Subject field(s)
  • Financial and Budgetary Management
DEF

Any ratio used to calculate the financial leverage of a company to get an idea of the company's methods of financing or to measure its ability to meet financial obligations.

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Ratio qui mesure la part des capitaux empruntés dans le financement de l'entreprise et exprime l'intensité de l'effet de levier financier.

Spanish

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

Es el cociente entre los recursos propios y los ajenos. Es la medida de endeudamiento más frecuentemente utilizada. Es la inversa del ratio de endeudamiento.

Save record 2

Record 3 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
Save record 3

Record 4 1993-07-21

English

Subject field(s)
  • Economic Conditions and Forecasting
CONT

[The] Insider Funding Ratio or ... the "commitment index" [shows] what percentage of a company's financing has been provided by people on the inside -- people like senior management and the board of directors -- compared with what outsiders have invested. The more money coming from the pockets of insiders, the more committed the company is likely ... to be to success.

French

Domaine(s)
  • Prévisions et conjonctures économiques
Key term(s)
  • coefficient de financement d’initié
  • pourcentage de financement d’initié
  • rapport de financement d’initié
  • ratio de financement d’initié
  • indice de financement d’initié

Spanish

Save record 4

Record 5 1992-04-01

English

Subject field(s)
  • Finance

French

Domaine(s)
  • Finances

Spanish

Save record 5

Record 6 1989-01-15

English

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

A bank ratio, expressed as a multiple, which equals total assets divided by shareholder's equity plus appropriations for contingencies.

French

Domaine(s)
  • Banque
  • Gestion budgétaire et financière

Spanish

Save record 6

Record 7 1988-06-03

English

Subject field(s)
  • Financial and Budgetary Management

French

Domaine(s)
  • Gestion budgétaire et financière
CONT

Les entreprises se regroupent et diversifient leur production (...) Ainsi, le rapport investissement financier/valeur ajouté progresse globalement de 2,1% en 1982 à 3,6% en 1985 (...)

Spanish

Save record 7

Record 8 1981-09-30

English

Subject field(s)
  • Financial and Budgetary Management

French

Domaine(s)
  • Gestion budgétaire et financière

Spanish

Save record 8

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