OPERATING RATIO measures a firms operating efficiency; calculated: company operating expenses divided by its operating revenues.
FLOWCHART, in accounting, is a schematic representation of a sequence of operations in an accounting system or computer program. Also called a flow diagram or flow sheet.
REPORTABLE SEGMENT is a business segment or geographical segment for which IAS 14 requires segment information to be reported.
Enter a term, then click the entry you would like to view.