摘要:

英文名称：Operating Funds 中文名称：运营资金
指公司、企业日常经营活动中用于周转使用的资金，一般为公司流动资金减去流动负债。运[阅读全文]

摘要:

英文名称：NOPAT（Net Operating Profit After Tax） 中文名称：税后净营运利润
公司在除税后的营运利润，一般用[阅读全文]

摘要:

英文名称：Operating Income 中文名称：营运收入
业务营运带来的利润。
e.g. Operating income ros[阅读全文]

摘要:

英文名称：NOPLAT（Net Operating Profit Less Adjusted Taxes） 中文名称：税务调整净营运利润
指经[阅读全文]

摘要:

英文名称：Operating Margin 中文名称：营运利润率
指营运利润与销售收入之间的百分比比率，用来衡量公司的营运效率。
e.g[阅读全文]

摘要:

英文名称：Operating Costs 中文名称：运营成本
指公司日常运营所产生的支出，包括销售、管理等的成本。

[阅读全文]

摘要:

英文名称：Operating Profit 中文名称：营运利润
指公司营业活动所创造的，未扣除税款和利息成本的利润。也称“扣除利息和税款前的利[阅读全文]

摘要:

英文名称：Operating Lease 中文名称：营运租赁
指为了满足经营上的临时需要或季节性需要而发生的资产租赁。租借方获得的是资产使用权[阅读全文]

摘要:

英文名称：Operating Leverage 中文名称：营运杠杆
指固定成本在公司整体成本结构中所占的比例。基本上一个公司营运杠杆的值越高，[阅读全文]

摘要:

英文名称：Operating Ratio 中文名称：营运比率
指公司、企业的营运开支与营运收入之间的比率，用于衡量公司的管理营运效率。通常，该[阅读全文]

摘要:

英文名称：Non-operating Cash Flows 中文名称：非营运现金流
指与日常业务运营无关的现金流（流入和流出），包括借贷、保险[阅读全文]

摘要:

英文名称：Operating Expenses 中文名称：营运开支
公司维持业务的必需开支。
e.g. Operating expens[阅读全文]

摘要:

英文名称：ATOI（After Tax Operating Income） 中文名称：税后营运收入
企业除税后的营运收入。计算方法为：总营运收[阅读全文]

摘要:An accounting term that refers to the difference between a company's operating revenues (from its primary businesses) and its direct expenses (except taxes) tied to those revenues. Pretax operating i[阅读全文]

摘要:A period in which a company's allowable tax deductions are greater than its taxable income, resulting in a negative taxable income. This generally occurs when a company has incurred more expenses tha[阅读全文]

摘要:

A document published by the Internal Revenue Service (IRS) that provides guidance to individuals who have more deductions than income in a given tax year. If the total deductions a taxpayer claims [阅读全文]

摘要:A company that invests in real estate and whose shares trade on a public exchange. A real estate operating company (REOC) is similar to a real estate investment trust (REIT), except that an REOC will [阅读全文]

摘要: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 OIBD[阅读全文]

摘要:The cash generated from the operations of a company, generally defined as revenues less all operating expenses, but calculated through a series of adjustments to net income. The OCF can be found on th[阅读全文]

摘要:Total operating profits for a firm with adjustments made for taxes.

|||NOPLAT measures the total cash available for distribution to financial capital contributors.


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