accounting return


accounting return
accounting return ACC rechnerische Rendite f

Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.

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  • Average accounting return — The average project earnings after taxes and depreciation divided by the average book value of the investment during its life. The New York Times Financial Glossary …   Financial and business terms

  • average accounting return — The average project earnings after taxes and depreciation divided by the average book value of the investment during its life. Bloomberg Financial Dictionary …   Financial and business terms

  • accounting 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

  • Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

  • return on equity — ( ROE) A measure of the return realized by the owners of an enterprise. Calculated by dividing an enterprise s annualized net income by its average capital for the period. Alternatively, it can be calculated by multiplying the enterprise s ROA by …   Financial and business terms

  • return on assets — ( ROA) A percentage calculated by dividing net income after tax by total assets. Annual income is usually used in the numerator; however, the annualized income for a month, quarter, or half year can be used. Period end assets is often used in… …   Financial and business terms

  • Accounting 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

  • Return of capital — (ROC) refers to payments back to capital owners (shareholders, partners, unitholders) that exceed the growth (net income/taxable income) of a business. It should not be confused with return on capital which measures a rate of return . The ROC… …   Wikipedia

  • return on invested capital — UK US noun [C or U] (ABBREVIATION ROIC) ► FINANCE, ACCOUNTING a company s profit for a particular period compared with the capital invested in the company. This shows how effectively the company is using the amount of capital invested in it to… …   Financial and business terms

  • return on marketing investment — UK US noun [C or U] (ABBREVIATION ROMI) ► MARKETING, FINANCE, ACCOUNTING the profit from a particular activity compared with the amount spent on marketing it in a particular period. This shows how effectively the company is spending money on… …   Financial and business terms

  • return on assets — Accounting. the amount of profit computed by dividing net income before interest and taxes by the cost of assets, usually expressed as a percentage. Abbr.: ROA * * * …   Universalium