- Từ điển Anh - Anh
Open to buy
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Xem từ này trên từ điển Anh Việt)
OPEN TO BUY is the dollar amount budgeted by a business for inventory purchases for a specific time period.
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Open-book credit
, open-book credit is a form of trade credit in which sellers ship merchandise on faith that payment will be forthcoming. -
Open-end fund
, open-end fund is a mutual fund that continually offers shares for sale and will always redeem existing shares for cash at the shareholder's request. -
Opening balance
, opening balance is the balance of an account at the start of an accounting period. -
Operating allowance
, operating allowance is an advance/reimbursement against certain costs/expenses and/or a reduction in amount payable to cover those certain costs/expenses. -
Operating assets
, operating assets are long-term, or non-current, assets acquired for use in the business rather than for resale; includes property, plant, and equipment;... -
Operating budget
, operating budget focuses on the budgeted income statement and its supporting components and schedules:1. sales and collections budget represents one... -
Operating cash flow
, operating cash flow (ocf) is the amount used to represent the money moving through a company as a result of its operations, as distinct from its purely... -
Operating cash flow ratio
, operating cash flow ratio is a measure of how well current liabilities are covered by the cash flow generated from a companys operations. it is calculated:... -
Operating cost
, operating cost is the expense of maintaining property (e.g., paying property taxes and utilities and insurance) it does not include depreciation or the... -
Operating effectiveness
, operating effectiveness is how an internal control was applied, the consistency with which it was applied, and by whom. -
Operating expenditures
, operating expenditures is the amount used during a particular period directly in support of day-to-day operations such as wages, maintenance, office... -
Operating expense to sales
, operating expense to sales reports the operating expenses as a percent of net revenues. this then is a measure of the total overhead employed in the... -
Operating expenses
, operating expenses is all selling and general & administrative expenses. includes depreciation, but not interest expense. -
Operating expenses budget
, operating expenses budget forecasts all of the elements of a business' operating expenses, such as salaries, rent, depreciation, and others. some of... -
Operating exposure
, operating exposure, in foreign exchange, is currency fluctuations combined with price level changes that can alter the amounts and riskiness of a firm's... -
Operating income
, operating income is revenue less cost of goods sold and related operating expenses that are applied to the day-to-day operating activities of the company.... -
Operating interest
, operating interest is the legal right to assets used to produce revenue, e.g., produce oil or gas from a well, accompanied by the responsibilities to... -
Operating lease
, operating lease is a short-term, cancelable lease. -
Operating leverage
, operating leverage is fixed operating costs divided by total (fixed plus variable) operating costs. -
Operating margin
, operating margin is the ratio of operating income to sales revenue.
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