operating activities

operating activities
 основная (операционная) деятельность; основная хозяйственная деятельность, генерирующая чистую прибыль, и другая деятельность, не относящаяся к инвестиционной или финансовой деятельности; в отчете о движении денежных средств разделяется от инвестиционной деятельности (вложения в долгосрочные активы и ценные бумаги, предоставление кредитов) и финансовой деятельности (операции, влияющие на структуру собственного капитала).

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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