Glossary entry (derived from question below)
French term or phrase:
A Rapporté à B
English translation:
The ratio of A to B
Added to glossary by
Francis Marche
Jun 18, 2015 12:00
8 yrs ago
14 viewers *
French term
Rapporté à
French to English
Bus/Financial
Finance (general)
Hi.
Overall context: une position-recommandation sur la consultation préalable des actionnaires et l’information au marché ... des sociétés cotées (title).
Example 1: le chiffre d’affaires réalisé par les activités cédés rapporté au chiffre d’affaires consolidé
Example 2: la valeur nette des actifs cédés rapportée au total de bilan consolidé
Example 3: le résultat courant avant impôts généré par les actifs rapporté au résultat courant consolidé.
I would like to maintain consistency, but perhaps a variation is needed for each case.
I have found "divided by... reported to...added on...[omission]" but I'm not sure what would fit best.
Any ideas? Thanks in advance.
Overall context: une position-recommandation sur la consultation préalable des actionnaires et l’information au marché ... des sociétés cotées (title).
Example 1: le chiffre d’affaires réalisé par les activités cédés rapporté au chiffre d’affaires consolidé
Example 2: la valeur nette des actifs cédés rapportée au total de bilan consolidé
Example 3: le résultat courant avant impôts généré par les actifs rapporté au résultat courant consolidé.
I would like to maintain consistency, but perhaps a variation is needed for each case.
I have found "divided by... reported to...added on...[omission]" but I'm not sure what would fit best.
Any ideas? Thanks in advance.
Proposed translations
(English)
| 4 +3 | The ratio of [sales from transferred activities] to consolidated turnover |
Francis Marche
|
| 4 -1 | with respect to |
Terry Richards
|
References
| ratio |
Nikki Scott-Despaigne
|
Change log
Jul 2, 2015 04:12: Francis Marche Created KOG entry
Proposed translations
+3
30 mins
Francis Marche
France
France
Native in French
&
English
Works in field
France
36 years experience on 4 continents
Native in: French 
, English
Works in: English to French, French to English
Related KudoZ points
:
48
Selected
The ratio of [sales from transferred activities] to consolidated turnover
"rapporté à" denotes "un rapport" and "un rapport" is a ratio in this type of context.
e.g. ratio of sales to assets = chiffre d'affaires rapporté aux actifs.
ratio of men to women = rapport de masculinité, etc.
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Note added at 1 day21 hrs (2015-06-20 09:34:57 GMT)
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par rapport à = with respect to ; in relation to
A rapporté à B = the ratio of A to B
A ratio is a quantified metric, arithmetic value to be factored in further calculations and arithmetical operations, especially when it comes to finance an accounting; "with respect to" simply is none of all that.
And to argue that "with respect to" and "a ratio" is the same thing is like arguing a pear and a grape are the same since both are fruits.
e.g. ratio of sales to assets = chiffre d'affaires rapporté aux actifs.
ratio of men to women = rapport de masculinité, etc.
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Note added at 1 day21 hrs (2015-06-20 09:34:57 GMT)
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par rapport à = with respect to ; in relation to
A rapporté à B = the ratio of A to B
A ratio is a quantified metric, arithmetic value to be factored in further calculations and arithmetical operations, especially when it comes to finance an accounting; "with respect to" simply is none of all that.
And to argue that "with respect to" and "a ratio" is the same thing is like arguing a pear and a grape are the same since both are fruits.
4 KudoZ points awarded for this answer.
Comment: "Selected automatically based on peer agreement."
-1
11 mins
Terry Richards
France
France
Native in English
France
30 years in IT, Engineering degree.
Native in: English (Variants: British, UK, US)
Works in: French to English, English
Related KudoZ points
:
4
with respect to
Works in all 3 cases.
Peer comment(s):
| agree |
Graeme Jones
: yes, or 'in relation to'
11 mins
|
|
That would work too.
|
|
| disagree |
Francis Marche
: Nope. It's a ratio.// "With respect to" is NO QUANTITY. A ratio is quantified data! Is PER "Price with respect/in relation to Equity" for you?
12 mins
|
|
"With respect to" means a ratio.//The number of women with respect to the total population is 50%...
|
|
| disagree |
erwan-l
: Definitely, no. "Ratio #1 with respect to ratio #2: equal, lower, higher". But by no means "with respect to" may be used to compare quantities.
3 days 19 hrs
|
Reference comments
2 hrs
Nikki Scott-Despaigne
Native in English
Psychologist, Court-certified legal
Native in: English 
Works in: French to English
Related KudoZ points
:
162
Reference:
ratio
The idea in each of the example provided by the Asker is that A is being compared with B, where A represents a portion of B. In accounting, that relationship is described in in terms of ratio.
Here's an example of how it is used :
http://www.investopedia.com/terms/r/receivableturnoverratio....
DEFINITION of 'Receivables Turnover Ratio'
An accounting measure used to quantify a firm's effectiveness in extending credit as well as collecting debts. The receivables turnover ratio is an activity ratio, measuring how efficiently a firm uses its assets.
Formula:
Accounts Receviable Turnover = (net credit sales) / (average accounts receivable)
Some companies' reports will only show sales - this can affect the ratio depending on the size of cash sales.
INVESTOPEDIA EXPLAINS 'Receivables Turnover Ratio'
By maintaining accounts receivable, firms are indirectly extending interest-free loans to their clients. A high ratio implies either that a company operates on a cash basis or that its extension of credit and collection of accounts receivable is efficient.
A low ratio implies the company should re-assess its credit policies in order to ensure the timely collection of imparted credit that is not earning interest for the firm.
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Note added at 2 hrs (2015-06-18 14:25:46 GMT)
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Fairly appropriately for the Asker's first example, then this fits quite well.
http://www.myaccountingcourse.com/financial-ratios/accounts-...
What is accounts receivable? It's an efficiency ratio or activity ratio that measures how many times a business can turn its accounts receivable into cash during a period. In other words, the accounts receivable turnover ratio measures how many times a business can collect its average accounts receivable during the year.
A turn refers to each time a company collects its average receivables. If a company had $20,000 of average receivables during the year and collected $40,000 of receivables during the year, the company would have turned its accounts receivable twice because it collected twice the amount of average receivables.
This ratio shows how efficient a company is at collecting its credit sales from customers. Some companies collect their receivables from customers in 90 days while other take up to 6 months to collect from customers.
In some ways the receivables turnover ratio can be viewed as a liquidity ratio as well. Companies are more liquid the faster they can covert their receivables into cash.
Etc.
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Note added at 2 hrs (2015-06-18 14:26:27 GMT)
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https://en.wikipedia.org/wiki/Receivables_turnover_ratio
Here's an example of how it is used :
http://www.investopedia.com/terms/r/receivableturnoverratio....
DEFINITION of 'Receivables Turnover Ratio'
An accounting measure used to quantify a firm's effectiveness in extending credit as well as collecting debts. The receivables turnover ratio is an activity ratio, measuring how efficiently a firm uses its assets.
Formula:
Accounts Receviable Turnover = (net credit sales) / (average accounts receivable)
Some companies' reports will only show sales - this can affect the ratio depending on the size of cash sales.
INVESTOPEDIA EXPLAINS 'Receivables Turnover Ratio'
By maintaining accounts receivable, firms are indirectly extending interest-free loans to their clients. A high ratio implies either that a company operates on a cash basis or that its extension of credit and collection of accounts receivable is efficient.
A low ratio implies the company should re-assess its credit policies in order to ensure the timely collection of imparted credit that is not earning interest for the firm.
--------------------------------------------------
Note added at 2 hrs (2015-06-18 14:25:46 GMT)
--------------------------------------------------
Fairly appropriately for the Asker's first example, then this fits quite well.
http://www.myaccountingcourse.com/financial-ratios/accounts-...
What is accounts receivable? It's an efficiency ratio or activity ratio that measures how many times a business can turn its accounts receivable into cash during a period. In other words, the accounts receivable turnover ratio measures how many times a business can collect its average accounts receivable during the year.
A turn refers to each time a company collects its average receivables. If a company had $20,000 of average receivables during the year and collected $40,000 of receivables during the year, the company would have turned its accounts receivable twice because it collected twice the amount of average receivables.
This ratio shows how efficient a company is at collecting its credit sales from customers. Some companies collect their receivables from customers in 90 days while other take up to 6 months to collect from customers.
In some ways the receivables turnover ratio can be viewed as a liquidity ratio as well. Companies are more liquid the faster they can covert their receivables into cash.
Etc.
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Note added at 2 hrs (2015-06-18 14:26:27 GMT)
--------------------------------------------------
https://en.wikipedia.org/wiki/Receivables_turnover_ratio
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