Matches in DBpedia 2014 for { <http://dbpedia.org/resource/Operating_cash_flow> ?p ?o. }
Showing items 1 to 16 of
16
with 100 items per page.
- Operating_cash_flow abstract "In financial accounting, operating cash flow (OCF), cash flow provided by operations, cash flow from operating activities (CFO) or free cash flow from operations (FCFO), refers to the amount of cash a company generates from the revenues it brings in, excluding costs associated with long-term investment on capital items or investment in securities. The International Financial Reporting Standards defines operating cash flow as cash generated from operations less taxation and interest paid, investment income received and less dividends paid gives rise to operating cash flows. To calculate cash generated from operations, one must calculate cash generated from customers and cash paid to suppliers. The difference between the two reflects cash generated from operations.Cash generated from operating customers revenue as reported - increase (decrease) in operating trade receivables (1) - investment income (Profit on asset Sales, disclosed separately in Investment Cash Flow) - other income that is non cash and/or non sales relatedCash paid to operating suppliers costs of sales- Stock Variation = Purchase of goods. (2) + all other expenses - increase (decrease) in operating trade payables (1) - non cash expense items such as depreciation, provisioning, impairments, bad debts, etc. - financing expenses (disclosed separately in Finance Cash Flow)(1): operating: Variations of Assets Suppliers and Clients accounts will be disclosed in the Financial Cash Flow(2): Cost of Sales = Stock Out for sales. It is Cash Neutral. Cost of Sales - Stock Variation = Stock out - (Stock out - Stock In)= Stock In = Purchase of goods: Cash Out".
- Operating_cash_flow wikiPageID "1516056".
- Operating_cash_flow wikiPageRevisionID "602019086".
- Operating_cash_flow hasPhotoCollection Operating_cash_flow.
- Operating_cash_flow subject Category:Cash_flow.
- Operating_cash_flow subject Category:Management_accounting.
- Operating_cash_flow comment "In financial accounting, operating cash flow (OCF), cash flow provided by operations, cash flow from operating activities (CFO) or free cash flow from operations (FCFO), refers to the amount of cash a company generates from the revenues it brings in, excluding costs associated with long-term investment on capital items or investment in securities.".
- Operating_cash_flow label "Operating Cash Flow".
- Operating_cash_flow label "Operating cash flow".
- Operating_cash_flow label "營運現金流量".
- Operating_cash_flow sameAs Operating_Cash_Flow.
- Operating_cash_flow sameAs m.0578y6.
- Operating_cash_flow sameAs Q2025903.
- Operating_cash_flow sameAs Q2025903.
- Operating_cash_flow wasDerivedFrom Operating_cash_flow?oldid=602019086.
- Operating_cash_flow isPrimaryTopicOf Operating_cash_flow.