| 单词 | rate of turnover |
| 释义 | rate of turnover rate of turnover(turnover ratio) The frequency, expressed in annual terms, with which some part of the assets of an organization is turned over (i.e. replaced by others of the same class). In order to calculate how frequently stock is turned over, the total sales revenue (or if a more accurate estimate is needed the cost of sales) is divided by the average value of the stock. This provides a reasonable measure in terms of current assets. Some accountants also divide the sales figure by the value of the fixed assets to arrive at turnover of fixed assets. This is hardly realistic, although it does express the relationship of sales to the fixed assets of the organization, which in some organizations could be significant. See alsocapital turnover; labour turnover rate. |
| 随便看 |
|
英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。