accounting ratio
61Price-Earnings Ratio - P/E Ratio — A valuation ratio of a company s current share price compared to its per share earnings. Calculated as: Market Value per Share Earnings per Share (EPS) For example, if a company is currently trading at $43 a share and earnings over the last 12… …
62Recycle Ratio — An important measure of the profitability of an energy company. The higher the recycle ratio, the greater the profitability of the company. The recycle ratio equals the profit per barrel divided by the total cost of discovering and extracting… …
63Price/earnings ratio — Shows the multiple of earnings at which a stock sells. Determined by dividing current stock price by current earnings per share (adjusted for stock splits). Earnings per share for the P/E ratio is determined by dividing earnings for past 12… …
64book-to-bill ratio — ➔ ratio * * * book to bill ratio UK US noun [C] US ACCOUNTING ► a number that shows how many orders a company has received and whether that number of orders is more than, less than, or the same as the number of orders it has recently completed:… …
65inventory-to-sales ratio — ➔ ratio * * * inventory to sales ratio UK US noun [C] ACCOUNTING, COMMERCE ► a measure of the supply of goods that a company has compared to the amount it has sold during a particular period: »The inventory to sales ratio at the end of May was… …
66management ratio — ➔ ratio * * * management ratio UK US noun [C] ► ACCOUNTING, FINANCE, MANAGEMENT a calculation in which one amount in a company s financial records is compared to another, used by managers to check the company s performance: »This is a good… …
67Book-To-Market Ratio — A ratio used to find the value of a company by comparing the book value of a firm to its market value. Book value is calculated by looking at the firm s historical cost, or accounting value. Market value is determined in the stock market through… …
68net quick assets ratio — ➔ ratio * * * net quick assets ratio UK US noun [C] FINANCE, ACCOUNTING ► a measure of whether a company has enough assets that could easily be changed into cash to pay its debts if sales were to suddenly slow down or stop …
69activity ratio — A ratio used in management accounting consisting of the production achieved for an accounting period divided by the production level regarded as achievable for that period …
70activity ratio — A ratio used in management accounting consisting of the production achieved for an accounting period divided by the production level regarded as achievable for that period …
