资本周转率的中文解释
反映企业资本密集程度的指标,亦可视为资本运用效率的参考,等于销售总额(或营业额)除以企业所动用的资本(capital employed)。资本周转率越低,要创造一定金额的收入就须动用越多的资本。
Capital Turnover的英文解释
A
measure of how capital
intensive a business is. It measures total sales (or turnover) divided by the capital employed in the business. The smaller the number the more capital is required for a given
amount of sales. Also known as Asset Turnover.