释义 |
accounting ratio accounting ratio(financial ratio) A ratio calculated from two or more figures taken from the financial statements of a company in order to provide an indication of the financial performance and position of that company. Ratios may be expressed as a percentage (e.g. return on capital employed), in days (e.g. debtor collection period), or as a multiple (e.g. rate of turnover). Seefinancial-statement analysis; ratio analysis. |