# Ratio

**Ratio **is an expression of the mathematical relationship between one quantity and another. The relationship may be expressed either as a percentage, a rate, or a simple proportion.

#### Webster Dictionary Meaning

1.

- The relation which one quantity or magnitude has to another
of the same kind. It is expressed by the quotient of the division of
the first by the second; thus, the ratio of 3 to 6 is expressed by / or
/; of a to b by a/b; or (less commonly) the second term is made the
dividend; as, a:b = b/a.**Ratio**- Hence, fixed relation of number, quantity, or degree; rate; proportion; as, the ratio of representation in Congress.

Category: Accounting & Auditing