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Open to buy

( 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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