gearing proportion
in current cost accounting, in relation to an accounting period of an accounting entity, the ratio of average net borrowing of the entity during the period divided by average net assets of the entity during the period.
headline inflation rate
a British inflation figure which includes items such as mortgage interest and local taxes, which are not included in the inflation figures for other countries.
idle capacity ratio
the ratio of practical capacity less budgeted capacity divided by practical capacity. This is usually expressed as a percentage.
job order
an authorised order for the production of goods or services.