capital turnover
noun [C, usually singular]Definition
› ACCOUNTING, FINANCE a measure of how effectively a company uses its assets to produce sales, calculated by dividing annual sales by the amount of capital invested in the company: A company's capital turnover is a measure of how capital-intensive it is. The capital turnover ratio measures how effective a company's use of debt is.
(Definition of capital turnover noun from the Cambridge Business English Dictionary
© Cambridge University Press)
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