operating statement

1. Since the lessee does not assume the risk of ownership, the lease expense is treated as an operating expense in the income statement and the lease does not affect the balance sheet.
   由于承租方不承担所有权风险，租赁费用在收益报表中作为经营费用，租赁对资产负债表不产生影响。
2. Classify operating, investing, and financing activities in a cash flow statement.
   分类现金流量表的经营性，投资性，融资性经济业务。
3. Because of the existence of prepaid expenses such as prepaid rents, the operating expenses in the income statement does not match the amount of cash payments for operating expenses, the increase or decrease in prepaid expenses should be adjusted.
   由于像预付租金这样的预付费用的存在，使得损益表上的营业费用与发生营业费用所支付的现金是不相等的，预付费用的增加额或减少额应该予以调整。
4. Operating budgets are the individual budgets that result in the preparation of the budgeted income statement.
   营业预算是必须准备预计收入报告的各项预算。
5. The deal would allow Google to "supercharge" its Android operating system, the joint statement said.
   联合声明中说，这笔交易将使Google能够牢牢掌控自己的安卓（Android）开放系统。
6. The difference between the revenues and the expenses is referred to as operating results which will be directly reflected in the item of net income in the statement of owner's equity at the end of that period.
   收入与费用之间的差额为经营成果，它将直接反映在该期末业主权益表的净收益项目中。
7. Commodity operating profit and loss statement by customer classes
   商品分类营业损益明细表
8. Rental payments under operating leases are charged to the income statement on a straight-line basis over the period of the relevant leases.
   营业契约之租金支出均按有关契约年期以直线法自收益表中扣除。
9. Numerical Study on Performances of Steam-jet Pump at Different Operating Conditions Data declaration is a nonexecutable statement that describes the characteristics of the data to be operated upon.
   水蒸气喷射泵操作参数对泵特性影响的数值模拟（英文）数据说明是一种非执行语名句，描述所操作数据的特性。
10. Rental payments under operating leases are charged to the income statement on a straight-line Basis over the period of the relevant leases. The rights and obligations agreed upon in the head charter shall not be affected by the sub-charter.
    营业契约之租金支出均按有关契约年期以直线法自收益表中扣除。租用的船舶转租后，原租船合同约定的权利和义务不受影响。
11. Second, as there are some short-term liabilities which result from accrued expenses, the figure of cash payments for operating expenses is different from that of operating expenses in the income statement.
    其次，鉴于有一些累计费用导致的短期负债，也会使得损益表上的营业费用与发生营业费用支付的现金不相等。
12. This paper first summarizes the purposes and functions of statement of cash flow, and then analyzes the business operating characteristics at different stages of business life cycle. The paper finally discusses representations of cash flow at different stages at which help to financial statement user exactly decision-making.
    本文在论述现金流量表目的与作用的基础上，分析企业生命周期不同阶段所表现的经营特征，探讨企业生命周期不同阶段现金流量的具体表现，从而有助于报表使用者作出正确的决策。
13. This case pointed out the deep self-contradict of the state-owned enterprises on the each level of operating mechanism and management style by statement of ZM group develop process.
    本案例通过对ZM集团发展历程的陈述，揭示了国有企业经营机制和管理体制各个层面的深刻矛盾。
14. A Study on the Computerization of the Chessboard Pattern Operating Activities of the Cash Flow Statement
    棋盘式经营活动现金流量表的电算化研究
15. In order to reflect truly all the financial conditions and operating performances of the parent company it is very important to measure and confirm the excess deficit of the subsidiary company in the consolidated accounting statement.
    为了真实反映其母公司整体的财务状况和经营业绩，母公司合并会计报表如何来确认和计量子公司的超额亏损显得非常重要。
16. Then introduced the international climate governance and its operating mechanism, and doing a brief statement of the pattern and the development process of international environmental diplomacy.
    然后介绍了国际气候治理机制的基本内容和运行机制，并对国际环境外交的格局和发展历程做了简要陈述。
17. The cash flow from operating activities per share could barely explain the share price, but the value correlation appears a rising trend, so the statement of cash flow could help the investor.
    每股经营现金流量对股票价格的解释能力很弱，但却呈现稳定上升的趋势，表明将现金流量表纳入财务报告范围进行公布对投资者是有益的。
18. The balance sheet elements include assets, liabilities and net worth, with operating table elements including revenues and expenses. The cash flow statement elements include the cash receipts, cash disbursements, and cash balances.
    资产负债表要素包括资产、负债和净资产；运营表要素包括收入和费用；现金流量表要素包括现金收入、现金支出和现金余额。
19. When constructing the operating mode, the writer focused on the statement of the relationship between different parts.
    建构导课的操作模式，着重论述了导课各环节之间的关系。
20. Among them, the balance sheet and operating table are based on the same basis, accrual basis accounting, while the cash flow statement is based on cash basis.
    其中，资产负债表和运营表基于相同的会计基础&权责发生制，现金流量表依据的为收付实现制。

noun

1. a financial statement that gives operating results for a specific period

   Synonym:    income statementearnings reportprofit-and-loss statement