GLOSSARY of Accounting Terms -O

August 24th, 2006 Comments off
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RETURN TO GLOSSARY INDEX

Operating activities

The principal revenue-producing activities of an entity and other activities that are not investing or financing activities.

Operating cycle

The time between the acquisition of assets for processing and their realisation in cash or cash equivalents.

Ordinary share

An equity instrument that is subordinate to all other classes of equity instruments.

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Financial Accounting

 
 

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