A way of expressing the relationship between one accounting result and another, which is intended to provide a useful comparison. Accounting ratios assist in measuring the efficiency and profitability of a company based on its financial reports. Accounting ratios form the basis of fundamental analysis.
Also called financial ratio.
An accounting ratio compares two aspects of a financial statement, such as the relationship (or ratio) of current assets to current liabilities. The ratios can be used to evaluate the financial condition of a company, including the company's strengths and weaknesses. An example of an accounting ratio is the price-to-earnings (P/E) ratio of a stock. This measures the price paid per share in relation to the profit earned by the company per share in a given year.
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фр.ratio de prix comptable-prix du marché
исп.relación precio contable-precio de mercado; coeficiente de cuenta; coeficiente contable
расчетный коэффициент
Отношение расчетной цены к рыночной цене товара.