| operating procedure | a procedure for operating something or for dealing with a given situation |
standing operating procedure
standard operating procedure
SOP
standard procedure | a prescribed procedure to be followed routinely, rote memorization has been the educator's standard operating procedure for centuries |
| operating microscope | binocular microscope used in surgery to provide a clear view of small and inaccessible parts of the body (as in microsurgery) |
operating room
OR
operating theater
operating theatre
surgery | a room in a hospital equipped for the performance of surgical operations, great care is taken to keep the operating rooms aseptic |
| operating table | table on which the patient lies during a surgical operation |
operating capability
performance capability | the capability of a technological system to perform as intended |
instruction manual
instructions
book of instructions
operating instructions | a manual usually accompanying a technical device and explaining how to install or operate it |
tax return
income tax return
return | document giving the tax collector information about the taxpayer's tax liability, his gross income was enough that he had to file a tax return |
operating system
OS | (computer science) software that controls the execution of computer programs and may provide various services |
DOS
disk operating system | an operating system that is on a disk |
MS-DOS
Microsoft disk operating system | an operating system developed by Bill Gates for personal computers |
UNIX
UNIX system
UNIX operating system | trademark for a powerful operating system |
income bracket
tax bracket
income tax bracket | a category of taxpayers based on the amount of their income |
chief executive officer
CEO
chief operating officer | the corporate executive responsible for the operations of the firm, reports to a board of directors, may appoint other managers (including a president) |
surgeon
operating surgeon
sawbones | a physician who specializes in surgery |
| income | the financial gain (earned or unearned) accruing over a given period of time |
| disposable income | income (after taxes) that is available to you for saving or spending |
EBITDA
Earnings Before Interest Taxes Depreciation and Amortization | income before interest and taxes and depreciation and amortization have been subtracted, an indicator of a company's profitability that is watched by investors (especially in leveraged buyouts) |
| national income | the total value of all income in a nation (wages and profits and interest and rents and pension payments) during a given period (usually yr) |
net income
net
net profit
lucre profit
profits earnings | the excess of revenues over outlays in a given period of time (including depreciation and other nonash expenses) |
| personal income | the income received by a single individual |
| rental income | income received from rental properties |
unearned income
unearned revenue | (accounting) income received but not yet earned (usually considered a current liability on a company's balance sheet) |
| unearned income unearned revenue | personal income that you did not earn (e.g., dividends or interest or rent income) |
government income
government revenue | income available to the government |
tax income
taxation tax revenue
revenue | government income due to taxation |
| per capita income | the total national income divided by the number of people in the nation |
operating expense
operating cost
overhead
budget items | the expense of maintaining property (e.g., paying property taxes and utilities and insurance), it does not include depreciation or the cost of financing or income taxes |
wage
pay earnings
remuneration
salary | something that remunerates, wages were paid by check, he wasted his pay on drink, they saved a quarter of all their earnings |
| income tax | a personal tax levied on annual income |
| operating capital | capital available for the operations of a firm (e.g. manufacturing or transportation) as distinct from financial transactions and long-term improvements |
income statement
earnings report
operating statement
profit-and-loss statement | a financial statement that gives operating results for a specific period |
| operating budget | a budget for current expenses as distinct from financial transactions or permanent improvements |
price-to-earnings ratio
P
E ratio | (stock market) the price of a stock divided by its earnings |
operational
in operation(p) operating(a) | being in effect or operation, de facto apartheid is still operational even in the `new' African nations- Leslie Marmon Silko, bus service is in operation during the emergency, the company had several operating divisions |
| operating | involved in a kind of operation, the operating conditions of the oxidation pond |