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.

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  • 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 (1) * - investment income (Profit on asset Sales, disclosed separately in Investment Cash Flow) * - other income that is non cash and/or non sales related Cash paid to operating suppliers * costs of sales- Stock Variation = Purchase of goods. (2) * + all other expenses * - increase (decrease) in (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 (en)
  • Der Operating Cash Flow (OCF) ist eine betriebswirtschaftliche Kennzahl, die den Teil des Cash Flows widerspiegelt, der aus der gewöhnlichen Geschäftstätigkeit eines Unternehmens stammt. (de)
  • Il flusso di cassa operativo (in lingua inglese: Cash Flow From Operations [FCFO] o Operating Cash Flow [OCF] o Cash Flow From Operating Activities [CFO]) misura l'ammontare di cassa generato dalla gestione caratteristica di un business. Indica se un'azienda è in grado di generare abbastanza cassa per mantenere o incrementare le sue attività o se è meglio che faccia ricorso anche a fonti esterne di finanziamento . (it)
  • 營運現金流量(Operating Cash Flow)是在和會計學上的現金流量體系中的一個项目。指一家公司排除掉在资本项目和股票上长期投资以外的收入現金數目。国际财务报告准则(IFRS)定义经营现金流为通过运营业务所产生的现金流量,去掉缴付的税收和利息,去掉投资项目获得的收入,再去掉缴付的股息红利所得。而计算运营业务所获得的现金流,需计算自顾客所得的现金与交付供应商的现金之差值。 自运营业务顾客所得的现金: * 报告的收入 * -运营业务营收账款增长数(减少数) * -投资收入(销售资产所得利润,另报告在投资现金流中) * -其他非现金收入或非销售收入 付与运营业务供应商的现金: * 销售成本-股票量变动=商品购买 * +其他开销 * -运营业务应付账款增长数(减少数) * -非现金开销项目,如设备折旧、资产减值、准备金或呆账等 * -金融开销(另报告在融资现金流中) (zh)
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  • Der Operating Cash Flow (OCF) ist eine betriebswirtschaftliche Kennzahl, die den Teil des Cash Flows widerspiegelt, der aus der gewöhnlichen Geschäftstätigkeit eines Unternehmens stammt. (de)
  • Il flusso di cassa operativo (in lingua inglese: Cash Flow From Operations [FCFO] o Operating Cash Flow [OCF] o Cash Flow From Operating Activities [CFO]) misura l'ammontare di cassa generato dalla gestione caratteristica di un business. Indica se un'azienda è in grado di generare abbastanza cassa per mantenere o incrementare le sue attività o se è meglio che faccia ricorso anche a fonti esterne di finanziamento . (it)
  • 營運現金流量(Operating Cash Flow)是在和會計學上的現金流量體系中的一個项目。指一家公司排除掉在资本项目和股票上长期投资以外的收入現金數目。国际财务报告准则(IFRS)定义经营现金流为通过运营业务所产生的现金流量,去掉缴付的税收和利息,去掉投资项目获得的收入,再去掉缴付的股息红利所得。而计算运营业务所获得的现金流,需计算自顾客所得的现金与交付供应商的现金之差值。 自运营业务顾客所得的现金: * 报告的收入 * -运营业务营收账款增长数(减少数) * -投资收入(销售资产所得利润,另报告在投资现金流中) * -其他非现金收入或非销售收入 付与运营业务供应商的现金: * 销售成本-股票量变动=商品购买 * +其他开销 * -运营业务应付账款增长数(减少数) * -非现金开销项目,如设备折旧、资产减值、准备金或呆账等 * -金融开销(另报告在融资现金流中) (zh)
  • 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. (en)
rdfs:label
  • Operating Cash Flow (de)
  • Operating cash flow (en)
  • Flusso di cassa operativo (it)
  • 營運現金流量 (zh)
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