operating income(s) and expense(s)
- operating income(s) and expense(s)
- операционные доходы и расходы предприятия (компании)
операционные доходы и расходы предприятия (компании)
Составная часть финансовых результатов организации, показатель отчета о прибылях и убытках. Доходы и расходы учитываются прежде всего по операциям, связанным с движением имущества, в частности с продажей основных средств, списанием основных средств по причине морального износа, поступлениями за аренду активов, а также возникающим в связи с передачей прав на использование патентов и др.объектов интеллектуальной собственности. Среди операционных расходов —проценты за кредиты и др. аналогичные обязательные платежи. Данные по операционным расходам приводятся за минусом сумм НДС.
[http://slovar-lopatnikov.ru/]
Тематики
EN
- operating income(s) and expense(s)
Англо-русский словарь нормативно-технической терминологии.
academic.ru.
2015.
Смотреть что такое "operating income(s) and expense(s)" в других словарях:
Operating income — Operating revenues less operating expenses. Excludes items of other revenue and expense, such as equity in earnings of unconsolidated affiliates, dividends, interest income and expense, income taxes, extraordinary items, and cumulative effects… … Energy terms
income statement — n. A statement of financial gains and losses over a twelve month period; also called earnings report, operating statement, profit and loss statement. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney… … Law dictionary
Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Operating Expense Ratio - OER — A measure of what it costs to operate a piece of property compared to the income that the property brings in. The operating expense ratio is calculated by dividing a property s operating expense by its gross operating income. Investors using the… … Investment dictionary
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
Income Statement — A financial statement that measures a company s financial performance over a specific accounting period. Financial performance is assessed by giving a summary of how the business incurs its revenues and expenses through both operating and non… … 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
Income approach — The Income Approach is one of three major groups of methodologies, called valuation approaches , used by appraisers. It is particularly common in commercial real estate appraisal and in business appraisal. The fundamental math is similar to the… … Wikipedia
Operating expense — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
expense — That which is expended, laid out or consumed. An outlay; charge; cost; price. The expenditure of money, time, labor, resources, and thought. That which is expended in order to secure benefit or bring about a result. Shinrone Farms, Inc. v. Gosch … Black's law dictionary
expense — That which is expended, laid out or consumed. An outlay; charge; cost; price. The expenditure of money, time, labor, resources, and thought. That which is expended in order to secure benefit or bring about a result. Shinrone Farms, Inc. v. Gosch … Black's law dictionary
