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1 Operating income
إِيرَادَات التشغيل -
2 direct method
"A method of deriving the net income provided by operating activities from the components of operating cash receipts and payments, instead of adjusting the net income for items." -
3 financial statement
"A statement of a company's financial state as of the end of a defined period. A financial statement may include an operating statement (an income statement showing the results in terms of profit and loss of normal business activities), a balance sheet (assets and liabilities), and other financial information." -
4 indirect reconciliation method
A method of deriving the net income provided by operating activities by adjusting for revenue and expense items that do not result from cash transactions.English-Arabic terms dictionary > indirect reconciliation method
См. также в других словарях:
operating income — An income statement subtotal that is variously called operating income or operating profit. Gross profit minus operating expenses. A credit balance here, shown as a positive number, indicates that the firm makes money on its principal operations … Financial and business terms
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 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
Operating Income Before Depreciation And Amortization - OIBDA — A non GAAP measure of financial performance used by companies to show profitability in continuing business activities, excluding the effects of capitalization and tax structure. Sometimes OIBDA is also considered to not include items such as… … Investment dictionary
Operating income before depreciation and amortization — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
operating income — revenue from business operations after operating expenses are deducted from gross income. Also called operations income. * * * … Universalium
operating income — revenue from business operations after operating expenses are deducted from gross income. Also called operations income … Useful english dictionary
operating income — / ɒpəreɪtɪŋ ˌɪnkʌm/, operating profit / ɒpəreɪtɪŋ ˌprɒfɪt/ noun the profit made by a company in its usual business. Also called operating earnings … Dictionary of banking and finance
Operating Income — ⇡ Earnings before Interest and Tax (EBIT) … Lexikon der Economics
Non-operating income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Non-Operating Income — The portion of an organization s income that is derived from activities not related to its core operations. Non operating income would include such items as dividend income, profits (and losses) from investments, gains (or losses) incurred due to … Investment dictionary