operating profit/loss

operating profit/loss
The profit or loss made by a company as a result of its principal trading activity. This is arrived at by deducting its operating expenses from its trading profit, or adding its operating expenses to its trading loss; in either case this is before taking into account any extraordinary items

Accounting dictionary. 2014.

Игры ⚽ Нужно сделать НИР?

Look at other dictionaries:

  • operating profit-loss — The profit or loss made by a company as a result of its principal trading activity. This is arrived at by deducting its operating expenses from its trading profit, or adding its operating expenses to its trading loss; in either case this is… …   Big dictionary of business and management

  • operating profit/loss — Revenue from a firm s regular activities less costs and expenses and before income deductions. Bloomberg Financial Dictionary …   Financial and business terms

  • gross operating profit — общая прибыль от эксплуатации гостиницы undistributed profit tax налог на нераспределенную прибыль profit maximizating condition условие максимизации прибыли trading profit торговая прибыль; производственная прибыль profit sharing bond облигация… …   English-Russian travelling dictionary

  • profit — Most commonly, the gross proceeds of a business transaction less the costs of the transaction; i.e. net proceeds. Excess of revenues over expenses for a transaction; sometimes used synonymously with net income for the period. Gain realized from… …   Black's law dictionary

  • Profit (accounting) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • profit and loss account — noun the financial statement of an accounting entity disclosing the revenues, expenses, gains and losses arising in a specific period, and the result of the period expressed as an operating profit or an operating loss. Also, profit and loss… …  

  • profit — prof|it1 W1S1 [ˈprɔfıt US ˈpra: ] n [Date: 1200 1300; : Old French; Origin: Latin profectus, past participle of proficere; PROFICIENT] 1.) [U and C] money that you gain by selling things or doing business, after your costs have been paid ≠ ↑loss… …   Dictionary of contemporary English

  • loss — n 1: physical, emotional, or esp. economic harm or damage sustained: as a: decrease in value, capital, or amount compare gain b: an amount by which the cost of something (as goods or services) exceeds the selling price compare …   Law dictionary

  • loss — is a generic and relative term. It signifies the act of losing or the thing lost; it is not a word of limited, hard and fast meaning and has been held synonymous with, or equivalent to, damage , damages , deprivation , detriment , injury , and… …   Black's law dictionary

  • loss — is a generic and relative term. It signifies the act of losing or the thing lost; it is not a word of limited, hard and fast meaning and has been held synonymous with, or equivalent to, damage , damages , deprivation , detriment , injury , and… …   Black's law dictionary

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”