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Operating lease

( Xem từ này trên từ điển Anh Việt)

OPERATING LEASE is a short-term, cancelable lease.


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  • 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.
  • Operating profit

    , operating profit is gross profit minus operating expenses.
  • Operating profit to sales

    , operating profit to sales is a useful ratio when evaluating value of a firm. it discounts the effect of varying tax rates and benefits to give a more...
  • Operating ratio

    , operating ratio measures a firms operating efficiency; calculated: company operating expenses divided by its operating revenues.
  • Operating revenue

    , operating revenue is that revenue realized from the day-to-day operations of the entity, e.g., sales revenue.
  • Operating risk

    , operating risk is the inherent or fundamental risk of a firm; without regard to financial risk. it is the risk that is created by operating leverage....
  • Operating transfer

    , operating transfer specifically identifies the transfer of resources from one fund/account to another made to support the normal level of operations...
  • Operation agreement

    , operation agreement, within an llc, is similar to the constitution of a corporation. it is drafted primarily because an llc only has a basic articles...
  • Operational gearing

    , operational gearing is the higher the proportion of fixed costs relative to variable operating costs, the higher the operational gearing. this results...
  • Opinion paragraph

    , opinion paragraph is the paragraph in the audit report that expresses the auditor's conclusions. the wording of the standard, unqualified opinion...
  • Opportunistic behaviour

    , opportunistic behaviour occurs where one party takes advantage of his superior knowledge, in order to further his/her interests, by failing to disclose...
  • Opportunity cost

    , opportunity cost is widely used in business planning in evaluating capital investment. a company measures the projected return against the anticipated...
  • Opportunity cost of revenue

    , opportunity cost of revenue (ocor) is where revenue/money held now may be invested to produce more money - thus we consider opportunity cost a return...
  • Opportunity loss

    , opportunity loss see opportunity cost .
  • Optimal price

    , optimal price is the profit maximizing price. it can be determined through various methods, but generally it is the demand price for the full capacity...
  • Optimal solution

    , optimal solution is that which is determined to be the best solution from all feasible solutions.
  • Optionality test

    , optionality test is part of the naic security insurer provisional exemption rules: a. optionality test: for corporate and municipal issues, principal...
  • Order entry

    , order entry, normally, is a computerized relational database that, at a minimum, generates schedules and maintains estimates, sales orders and backlogs....
  • Order intake

    , order intake is all orders which were legally concluded during the respective accounting period under review and have also come into effect.
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