accounting rate

  • 1accounting rate of return — ➔ return1 * * * accounting rate of return UK US noun [C] (plural accounting rates of return) (ABBREVIATION ARR) ACCOUNTING ► the amount of money you invest in a project divided by the amount of profit you expect to get from it. Accounting rates …

    Financial and business terms

  • 2Accounting Rate of Return - ARR — ARR provides a quick estimate of a project s worth over its useful life. ARR is derived by finding profits before taxes and interest. ARR is an accounting method used for purposes of comparison. The major drawbacks of ARR are that it uses profit… …

    Investment dictionary

  • 3accounting rate of return — ARR An accounting ratio that expresses the profit of an organization before interest and taxation, usually for a year, as a percentage of the capital employed at the end of the period. Variants of the measure include using profit after interest… …

    Accounting dictionary

  • 4accounting rate of return — ARR An accounting ratio that expresses the profit of an organization before interest and taxation, usually for a year, as a percentage of the capital employed at the end of the period. Variants of the measure include using profit after interest… …

    Big dictionary of business and management

  • 5accounting rate —    Cost per traffic unit used to establish international telecommunications accounts and tariffs …

    IT glossary of terms, acronyms and abbreviations

  • 6rate of return — The annual income earned from the investment of resources in a commercial or economic activity, usually expressed as a percentage of the original investment. In a discounted cash flow appraisal, for example, the rate of return may be expressed as …

    Accounting dictionary

  • 7Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by …

    Wikipedia

  • 8rate of depreciation — ˌrate of depreciˈation noun [countable] ACCOUNTING the rate at which an asset is calculated to go down in value each year, especially in the annual accounts for a business; = DEPRECIATION RATE: • The rate of depreciation slows down significantly… …

    Financial and business terms

  • 9Учетный (расчетный) коэффициент окупаемости (ACCOUNTING RATE OF RETURN)  — Отношение суммы прибыли за период к усредненной стоимости инвестиций, произведенных в течение этого периода Важно, что учетный коэффициент окупаемости оценивается по фактическому доходу, а не по дисконтированным потокам денежных средств …

    Словарь терминов по управленческому учету

  • 10accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …

    Universalium