Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• OPENING TRANSACTION - Applies to derivative products. (1)Buy or sell transaction that creates a positio...
  
  
• OPENING/CLOSING STOCK - See explanation under Cost of Sales.
  
  
• OPERATING AGREEMENT - Agreement, usually a written document, that sets out the rules by which a LIMITED...
  
  
• OPERATING ALLOWANCE - an advance/reimbursement against certain costs/expenses and/or a reduction in amo...
  
  
• OPERATING ASSETS - Another term for working capital.
  
  
• OPERATING BUDGET - focuses on the budgeted income statement and its supporting components and schedules...
  
  
• OPERATING CAPITAL - funds available for use in financing the day-to-day activities of a business.
  
  
• OPERATING CASH FLOW - the cash flow produced from the operation of a business, not from investing activ...
  
  
• OPERATING COST ESCALATION - Although there are many variations of escalation clauses, all are intended ...
  
  
• OPERATING COSTS - The day-to-day expenses of running a business.