operating activities

English - English

Definition of operating activities in English English dictionary

Transactions that involve a company's major lines of business and that directly determine the company's net income

Transactions entering into the determination of net income, with the exception of gains and losses relating to financing or investing activities The category includes such transactions as selling goods or services, earning investment income, and incurring costs and expenses The cash effects of these transactions are reflected in the operating activities section of a cash flow statement (See Refer to page 523)

The activities of the company that involve the sale of goods and services to customers

Transactions that enter into the calculation of net income; operating activities affect the income statement

Transactions and events that enter into the determination of net income

Turkish pronunciation

ôpıreytîng äktîvıtiz

Pronunciation

/ˈôpərˌātəɴɢ akˈtəvətēz/ /ˈɔːpɜrˌeɪtɪŋ ækˈtɪvətiːz/