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Home > QFINANCE Dictionary > Definition of accounting rate of return

Definition of

accounting rate of return


ratio of unadjusted profit to capital employed the ratio of profit before interest and taxation to the percentage of capital employed at the end of a period. Variations include using profit after interest and taxation, equity capital employed, and average capital for the period.

Related definitions of "accounting rate of return"

Definitions of ’accounting rate of return’ and meaning of ’accounting rate of return’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’accounting rate of return’ and other financial terms with our online QFINANCE Financial Dictionary.

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