6
August
2018

Turnover /

Obrat

Business Term of the Day

Definition

The term turnover has two distinct meanings. In accounting, it is a measure of a company’s sales. In other contexts, turnover refers to the rate at which something is being replaced.

Example sentence

The massive decline in ABC’s earnings was caused by the 60% turnover tax rate applied in the first quarter.

Comment

(Accounting) turnover is sometimes used interchangeably with the term revenue, that is a sum of money a company received through its activities for a given period. The more general sense of turnover can be applied to various things. For example, employee turnover indicates the rate at which employees leave a company and are replaced with new ones, and portfolio turnover refers to the rate at which an investor or investment manager sells assets in a particular portfolio and replaces them by purchasing other assets.

Definice

Anglický termín „turnover“ má dva odlišné významy. V účetnictví jde o obrat, tedy míru tržeb. V jiných kontextech označuje fluktuaci, tj. míru toho, jak je něco nahrazováno.

Příklad použití ve větě

Masivní propad výnosů společnosti ABC byl způsoben 60procentní mírou daně z obratu za první čtvrtletí.

Poznámka

Pojem obrat se někdy zaměňuje s výnosem, tj. jako objem peněz, který společnost získala za dané období. Obecnější význam termínu turnover, tedy fluktuace, lze aplikovat na různé věci. Například fluktuace zaměstnanců označuje míru, do jaké zaměstnanci společnost opouštějí a jsou nahrazování novými, a fluktuace portfolia označuje míru do jaké investor nebo investiční manažer prodává akcie v určitém portfoliu a nahrazuje je kupováním jiných aktiv.

Business Term of the Day

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Simply subscribe to receive our Business Term of the Day at no charge to your inbox each business day, with explanation in English and Czech.

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