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Quick ratio: Rapporto secco di liquidità.
Cash, liquid cash equivalents and accounts receivable (current assets less inventory) divided by current liabilities (immediate debts due); a measure of the liquidity of a business. It helps to answer the question, "if sales stopped, could the business meet current obligations with assets that are readily convertible into cash to pay the obligations?" A quick ratio of 1:1 or better is usually satisfactory. Also called acid test ratio; current ratio.

(To) Quote: Quotare.
To specify a price for which a company will perform a given amount of work. See also bid; proposal.

Rate of return: Tasso di rendimento, indice di rendimento.
Return on investment, high or low.

Ratio: Rapporto, indice aziendale.
A relationship of one thing to another expressed in numbers, often used in business as a percentage or a multiple.

Ratio analysis: Analisi degli indici aziendali.
Comparison of similar items on the basis of percentages rather than in dollars. This method can reveal trends, identify eccentricities and evaluate risks.

(To) Reconcile: Riconciliare.
To perform comparative analyses of two or more accounting sheets to verify accuracy. One of the most common reconciliation in a small business is a comparison of the bank statement of checks paid with your own record to provide assurance of the amount of cash in your account at the bank.

Rent: Affitto, canone di locazione.
Money paid by a user (lessee) to an owner (lessor) of property for use of the property under the terms of a lease. Often used interchangeably as a verb with lease.

Retained earnings: Utili non distribuiti, capitale di risparmio.
What's left of earnings after dividends are paid. These are cumulative; they're additions to capital earned since a company's birth.

Return on assets (R.O.A.): Rendimento delle attività.
A measure of the efficiency of a business calculated as a percentage; a measure of the percent of profit for each dollar invested in the assets by dividing profit by total asset. When compared for periods before an expansion of capacity, it is helpful in understanding the increased profit obtained from the expansion.

Return on investment (R.O.I.): Utile sul capitale investito.
A measure of profitability of the ownership of a business expressed as a percentage. This measure is most important to the owner, because it can be compared with other investments. It is calculated by dividing net profit for the period by total equity (net worth) at the beginning of an accounting period. Comparison of the current period with other periods reveals trends; comparison with industry composites reveals the profitability of your company compared to competitors. Return on investment (invested capital) is similar to interest on savings.

Revolving credit agreement: Linea di credito permanente.
You have one of these for your charge cards. The lender lets you borrow up to a certain amount again and again; once you pay off part of the loan you can re-borrow that part. In other words, once you pay off one shopping spree, you can start on another.

Secured bonds: Obbligazioni garantite.
Bonds backed by collateral or a lien. If the bond issuer defaults, he or she must hand over whatever asset was pledged – such as a house – so the creditor can recoup the loss on the bond.

Secured loan: Mutuo garantito. Prestito garantito.
To get one, you have to promise to hand over specific assets if you default.

Securities: Titoli, valori mobiliari, valori.
Stocks, bonds and a host of other investments, including certificates of deposit. Investments for consumers; ways of raising cash for the issuer, including corporations and governments.

Security: Garanzia.
Property, money or goods pledges as an assurance that a loan will be repaid.

Settlement: Saldo, liquidazione.
The act of finalizing all factors affecting a transaction, such as credits, charges, costs and fees; to complete a transaction; to conclude a transaction.

Share: Azione.
In business, a unit of equity ownership in a corporation and sometimes a limited partnership. This ownership is represented by a stock certificate issued by the corporation in the name of the person owning the share. Two types are used: common stock and preferred stock. Par value represents the equivalent dollar amount equal to one share's value.

Statement: Estratto conto.
A summary for customers of the transactions that have occurred, usually over a month period, e.g., a bank statement lists all deposits and withdrawals and provides a running balance. A short form for saying financial statement.

Stockbroker: Mediatore di borsa.
Person in charge of a client's stock trades. If the stock is traded on an exchange, the broker relays buy and sell orders to representatives on the exchange floor. Full-service brokers give advice on which stocks to buy; discount brokers generally charge less, but usually don't offer advice.

Stock market indicators: Indici di borsa.
Indexes of stock-market performance, including the S&P 500 and the Dow Jones industrial average. Indicators help investors figure out if their mutual fund or stock is doing as well as the rest of the market.

Sublease: Subaffitto, sublocazione.
The act of a tenant leasing the property the tenant is leasing to yet another tenant, called a sub-lessee.

Tariff: Tariffa doganale.
A federal tax on imports or exports. The tariffs protect a country's domestic industries by raising foreign producers' expenses – and usually the price of their goods.

Term loans: Prestito a lungo termine.
Loans that are generally several years' long.

Track record: Curriculum aziendale.
Prior financial and operating statistics; the proof of successful operating performance. In making a credit evaluation, the lender looks at the debtor's past history of paying other creditors.

Treasury bills: Buoni del tesoro.
Short-term government offerings, bearing no interest, but sold at a discount to buyers.

Treasury certificates: Certificati del tesoro.
Interest-bearing certificates of indebtedness issued in place of short-term bonds.

Turnover: Rotazione, indice di rotazione, giro d'affari.
Turnover is the number of times that an average inventory of goods is sold during a fiscal year or some designated period. Care must be taken to ensure that the average inventory and net sales are both reduced to the same denominator; that is, divide inventory at cost into sales at cost or divide inventory at selling price into sales at selling price. Do not mix cost price with selling price. The turnover when accurately computed, is one measure of the efficiency of a business.

Types of capital: Tipi di capitale.
The various forms of money sources (EQUITY) available to a business, such as personal funds, sale of stock, partners, home equity loan, life insurance loan and investors.

Unsecured debt: Debito allo scoperto, debito non garantito.
A debt that is not guaranteed by a specific piece of real or personal property. If the debtor defaults, the creditor does not have the right to seize specific property to satisfy the debt. Usury interest which exceeds the legal rate charged to a borrower for the use of money.

Usury: Usura.
The act of charging a rate of interest in excess of that permitted by law.

Value added: Valore aggiunto.
The amount added to sales value through production. It's considered good for an economy to produce lots of value-added goods, which adds jobs, rather than shipping raw materials elsewhere to be processed. Smoked salmon is a value-added product because it's processed and more expensive than regular salmon.

Value-added tax: Imposta sul valore aggiunto (IVA).
A tax on the difference between the purchase cost and the selling cost, mostly due to labor required to change the form or function of a product plus profit.

Variable-rate loan: Prestito a tasso variabile.
A loan with an interest rate that changes, tracking market conditions.

Warrant: Mandato di pagamento.
Order for the payment of money or delivery of goods or documents; in banking, primarily written order for the payment of money.

Warranty: Garanzia.
A guarantee about the performance of a product, or a promise to perform a specific act, such as repairing, or replacing a defective or broken product.

Working capital: Capitale netto di esercizio.
Refers to the amount of current assets which has been financed from long-term sources of finance. Gross working capital has been alternatively defined as the sum of all current assets while net working capital is the amount by which current assets exceed current liabilities. The size of working capital has been an indicator of the liquidity and solvency of a company particularly when related to other financial indicators in the form of financial ratios.

Worth: Valore.
Material value, especially when expressed in terms of money; the quantity or amount of something that can be exchanged for an amount of money; wealth; possessions; riches.

Yield: Rendimento.
In business or investing, the amount of return (profit) expressed as an annual percentage rate of the amount of capital invested; the rate of return; the return on invested capital. For a loan, the total money earned on a loan - that is, the annual percentage rate of interest multiplied by the term of the loan and by the principal amount invested. Other definitions of yield include: the agricultural output in terms of quantity of crops and the amount of revenue received by a government as a result of a tax.

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