operating activities

operating activities
фин., учет операционная [текущая\] деятельность
а) (основная деятельность компании, в отличие от инвестиционной и финансовой)
б) (раздел в отчете о движении денежных средств, в котором отражаются хозяйственные операции, связанные с основной деятельностью компании)
See:

Англо-русский экономический словарь.

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Смотреть что такое "operating activities" в других словарях:

  • Cash Flow From Operating Activities — An accounting item indicating the cash a company brings in from ongoing, regular business activities. Cash flow from operating activities does not include long term capital or investment costs. It can be calculated as: Cash Flow From Operating… …   Investment dictionary

  • 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 Cost — Expenses associated with administering a business on a day to day basis. Operating costs include both fixed costs and variable costs. Fixed costs, such as overhead, remain the same regardless of the number of products produced; variable costs,… …   Investment dictionary

  • Operating Income — The amount of profit realized from a business s operations after taking out operating expenses such as cost of goods sold (COGS) or wages and depreciation. Operating income takes the gross income (revenue minus COGS) and subtracts other operating …   Investment dictionary

  • 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

  • Operating system — Operating systems …   Wikipedia

  • Operating system-level virtualization — is a server virtualization method where the kernel of an operating system allows for multiple isolated user space instances, instead of just one. Such instances (often called containers, VEs, VPSs or jails) may look and feel like a real server,… …   Wikipedia

  • operating profit — UK US noun [countable] [singular operating profit plural operating profits] business the profit that a company makes from its normal activities of selling goods or services Thesaurus …   Useful english dictionary

  • operating profit — operating ,profit noun count the profit a company makes from its normal activities of selling goods or services …   Usage of the words and phrases in modern English

  • Short-run operating activities — Events and decisions concerning the short term finance of a firm, such as how much inventory to order and whether to offer cash terms or credit terms to customers. The New York Times Financial Glossary …   Financial and business terms

  • short-run operating activities — Events and decisions concerning the short term finance of a firm, such as how much inventory to order and whether to offer cash terms or credit terms to customers. Bloomberg Financial Dictionary …   Financial and business terms


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