From Longman Business Dictionarycapital turnoverˌcapital ˈturnover (also investment turnover)ACCOUNTING the relationship between the total sales of a business and its share capital. For example, if a business has total sales of £10 million and the share capital was £2 million, the capital turnover is 5:1Inferior quality, enormous waste in construction, and slow capital turnover are to be found throughout the industry. → turnover