| 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 |
| revenue sharing | distribution of part of the federal tax income to states and municipalities |
| 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 |
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 |
revenue stamp
stamp | a small piece of adhesive paper that is put on an object to show that a government tax has been paid |
Internal Revenue Service
IRS | the bureau of the Treasury Department responsible for tax collections |
Inland Revenue
IR | a board of the British government that administers and collects major direct taxes |
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 |
tax collector
taxman
exciseman
collector of internal revenue
internal revenue agent | someone who collects taxes for the government |
gross
revenue receipts | the entire amount of income before any deductions are made |
gross sales
gross revenue
sales | income (at invoice values) received for goods and services over some given period of time |
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 |
| internal revenue | government revenue from domestic sources (excluding customs) |
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 |
tax
taxation
revenue enhancement | charge against a citizen's person or property or activity for the support of government |
| revenue tariff | a tariff imposed to raise revenue |
| revenue bond | a bond issued by an agency that is commissioned to finance public works, revenue from the public property is used to pay off the bond |
utility bond
utility revenue bond | a bond issued to finance the construction of public utility services |
| 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 |
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 |