Англо-русский экономический словарь.
Operating cash flow — In financial accounting, operating cash flow (OCF), cash flow provided by operations or cash flow from operating activities (CFO), refers to the amount of cash a company generates from the revenues it brings in, excluding costs associated with… … Wikipedia
Operating Cash Flow - OCF — The cash generated from the operations of a company, generally defined as revenues less all operating expenses, but calculated through a series of adjustments to net income. The OCF can be found on the statement of cash flows. Also known as cash… … Investment dictionary
Cash flow — For other uses, see Cash flow (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · … Wikipedia
cash flow — the flow of internal funds generated within the business as a result of receipts from debtors, payments to creditors, drawings and cash sales. Glossary of Business Terms The cash receipts and payments of a business. This differs from net income… … Financial and business terms
Net operating assets — (NOA) are a businesses operating assets minus its operating liabilities. NOA is calculated by reformatting the balance sheet so that operating activities are separated from financing activities. This is done so that the operating performance of… … Wikipedia
Net capital rule — The uniform net capital rule is a rule created by the U.S. Securities and Exchange Commission ( SEC ) in 1975 to regulate directly the ability of broker dealers to meet their financial obligations to customers and other creditors.[1] Broker… … Wikipedia
Operating margin — In business, operating margin, operating income margin, operating profit margin or return on sales (ROS) is the ratio of operating income (operating profit in the UK) divided by net sales, usually presented in percent. Net profit measures the… … Wikipedia
Net profit — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
direct method — A method of preparing a cash flow statement under Financial Reporting Standard 1, in which operating cash receipts and payments are aggregated to show the net cash flow from operating activities … Accounting dictionary
indirect method — The method used for a cash flow statement in which the operating profit is adjusted for non cash charges and credits to reconcile it with the net cash flow from operating activities … Accounting dictionary
indirect method — The method used for a cash flow statement in which the operating profit is adjusted for non cash charges and credits to reconcile it with the net cash flow from operating activities … Big dictionary of business and management
