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1 profit and loss account
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares. -
2 profit and loss statement
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares.The ultimate business dictionary > profit and loss statement
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3 потеря заработка
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4 потеря заработка
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5 потеря заработка
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6 manque à gagner
Dictionnaire juridique, politique, économique et financier > manque à gagner
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7 потеря заработка
Banks. Exchanges. Accounting. (Russian-English) > потеря заработка
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8 потеря заработка
Русско-Английский новый экономический словарь > потеря заработка
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9 manque à gagner
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10 втрата заробітку
loss of earnings, loss of wages -
11 потеря заработка по нетрудоспособности
Русско-английский словарь по экономии > потеря заработка по нетрудоспособности
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12 Ertragsminderung
Ertragsminderung f FIN reduction of profit* * *f < Finanz> reduction of profit* * *Ertragsminderung
decline in earnings;
• Kurs- und Ertragsmultiplikator price-earnings multiple;
• Ertragsniveau level of earnings;
• Ertragsplanziel earnings target;
• Ertragsposition earnings base (potential, power);
• als antizipatives Passivum gebuchter Ertragsposten deferred profit;
• Ertragsprognose korrigieren to revise one‘s profit forecast;
• Ertragsprüfung profits review;
• Ertragsrechnung profit-and-loss account, (Gesellschaft) corporate earnings report (US), earnings statement;
• Ertragsrückgang decline in earnings, earnings slide (dip, drop), drop in earnings (profits), reduction in revenues, diminishing returns, income drop;
• beträchtlichen Ertragsrückgang aufweisen to show considerable profit diminution;
• Ertragsrücklage revenue reserve (Br.);
• Ertragsschätzung calculation of earning power;
• Ertragsschwankungen crop fluctuations;
• Ertragsschwankungen auffangen (ausgleichen) to even out fluctuations in earning power;
• Ertragsschwelle break-even point, payoff stage;
• Ertragssituation profit situation, earnings base;
• Ertragssituation rapide verschlechtern to send earnings into a dive;
• Ertragsspitze peak yield;
• Ertragsstabilisierung earnings stabilization;
• wieder auflebende Ertragsstärke resurgence in earnings;
• Ertragssteigerung increased earnings, earnings increase (growth), increase in profits, gain in yield;
• nicht produktionsgekoppelte Ertragssteigerung non-output-linked income rise;
• Ertragssteuer tax on earnings, profits tax (Br.);
• Ertragstendenz profitable (earnings) trend;
• nicht vorkalkulierte Ertragsüberschüsse unappropriated income;
• Ertragsverbesserungen earnings (profit) improvement;
• Ertragsverfall deterioration in earnings;
• Ertragsvergleich earnings comparison, comparison of yields;
• Kurs-Ertrags-Verhältnis earnings-to-sales ratio;
• Ertragsverlust loss of profits (earnings);
• Ertragsverluste vor Steuern pre-tax earnings loss;
• Ertragsvorschau earnings projection (prospects, estimate);
• Ertragswachstum growth in earnings, income growth. -
13 Ausfall
m1. nur Sg.; der Haare etc.: loss2. des Unterrichts etc.: cancel(l)ation; wir hatten einen hohen Ausfall an Unterrichtsstunden a lot ( oder large number) of lessons were cancel(l)ed4. eines Arbeiters, Sportlers: (Abwesenheit) absence; (Absage) dropping out, retirement; (Verdienstausfall) loss (of earnings), drop (in earnings); ein glatter Ausfall umg., pej. (Spieler) a dead (Am. total) loss5. SPORT, Fechten: lunge, lunging, thrust; im Ausfall in the lunge position; auch Turnen: splits Pl.; Gewichtheben: jerk; in den Ausfall springen split one’s legs6. MIL. aus einer Festung: sally, sortie7. fig. (Beschimpfung) invective, (abusive) attack8. (Ergebnis) outcome, result* * *der Ausfall(Defekt) blackout; breakdown; failure;(Fechtsport) thrust; pass;(Militär) sortie; sally;(Turnübung) lunge;(Veranstaltung) cancellation;(Verlust) loss* * *Aus|fallm1) (=Verlust, Fehlbetrag MIL) loss; (= das Versagen) (TECH, MED) failure; (von Motor) breakdown; (= Produktionsstörung) stoppagebei Áúsfall des Stroms... — in case of a power failure...
2) no pl (= das Herausfallen) loss3) no pl (von Sitzung, Unterricht etc) cancellationwir hatten einen hohen Áúsfall an or von Schulstunden — a lot of school lessons were cancelled (Brit) or canceled (US)
5) (LING) dropping, omission6) (MIL = Ausbruch) sortie, sally7) (SPORT) (FECHTEN) thrust, lunge; (GEWICHTHEBEN) jerk8) (fig = Angriff) attack* * *der2) (a sudden raid or attacking mission.) sortie* * *Aus·fallm1. (Fehlbetrag) deficiterhebliche Ausfälle considerable losses, a considerable number of casualties2. (das Versagen) failure; AUTO breakdown; (Produktionsausfall) stoppage; MED failure, loss of functionbei einem \Ausfall des Systems in case of [a] system failureder \Ausfall der Atmung/einer Niere respiratory/kidney failure4. LING dropping, omission6. (beleidigende Äußerung) insult* * *1)2) (das Nichtstattfinden) cancellation4) (Technik) (eines Motors) failure; (einer Maschine, eines Autos) breakdown; (fig.): (eines Organs) failure; loss of function5) (Ergebnis) outcome; result7) (beleidigende Äußerungen) attack ( gegen on)* * *Ausfall m1. nur sg; der Haare etc: loss2. des Unterrichts etc: cancel(l)ation;wir hatten einen hohen Ausfall an Unterrichtsstunden a lot ( oder large number) of lessons were cancel(l)ed4. eines Arbeiters, Sportlers: (Abwesenheit) absence; (Absage) dropping out, retirement; (Verdienstausfall) loss (of earnings), drop (in earnings);in den Ausfall springen split one’s legs7. fig (Beschimpfung) invective, (abusive) attack8. (Ergebnis) outcome, result* * *1)2) (das Nichtstattfinden) cancellation4) (Technik) (eines Motors) failure; (einer Maschine, eines Autos) breakdown; (fig.): (eines Organs) failure; loss of function5) (Ergebnis) outcome; result6) (Einbuße, Verlust) loss; (an Einnahmen, Lohn) drop (Gen. in)7) (beleidigende Äußerungen) attack ( gegen on)* * *-¨e m.blackout n.breakdown n.failure n.loss n.(§ pl.: losses)outage n. -
14 Lohnausfall
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15 Verdienst
Verdienst m PERS earnings, income* * *m < Person> earnings, income* * *Verdienst
(Gewinn) profit, gains (US), gainings, makings, (Lohneinkommen) earnings, wages, (Sporteln) perquisites (Br.);
• aus eigenem Verdienst in one’s own right;
• Verdienste (Ansehen) merit, desert, credit;
• angemessener Verdienst adequate wages;
• durchschnittlicher Verdienst average earnings (earned rate);
• effektiver Verdienst actual takings;
• entgangener Verdienst ceasing gain;
• mein ganzer Verdienst all I make by it;
• garantierter Verdienst guaranteed earnings;
• geringer Verdienst small profit;
• hervorragender Verdienst sterling merit;
• tariflicher Verdienst standard wages, union rate;
• tatsächlicher Verdienst actual earnings;
• leichten Verdienst abgeben to be a ready penny;
• sich als Verdienst anrechnen to count it one’s glory, to take credit to o. s.;
• vom Verdienst einbehalten to deduct from the wages;
• jds. Verdienste schmälern to detract from s. one's merits;
• Verdienstanteil slice of earnings;
• Verdienstausfall broken time, loss of trade, suspension of salary (US), (Betriebsunfallfolgen) future earnings;
• für Verdienstausfall entschädigen to compensate for income lost;
• Verdienstausfall haben (Arbeitnehmer) to suffer a loss of earnings;
• Verdienstbescheinigung wage certificate;
• Verdienstdurchschnitt average earnings;
• geschätzte Verdienstmöglichkeiten potential earnings;
• weiterhin kaum Verdienstmöglichkeiten bieten to remain a tough palce to make money;
• gute Verdienstmöglichkeiten ausfindig machen to hit upon a plan for making money;
• Verdienstnachweis earnings record;
• Verdienstsicherungsklausel (Akkordlohn) standard wage maintenance clause. -
16 manque
manque [mɑ̃k]1. masculine nouna. lack• manque de chance ! or de bol ! (inf) what bad luck!c. ► à la manque (inf!) crummy (inf!)2. compounds• cela représente un sérieux manque à gagner pour les cultivateurs that means a serious loss of income for the farmers* * *mɑ̃k
1.
nom masculin1) ( insuffisance) gén lack (de of); ( de personnel) shortage (de of)par manque de ressources — for ou through lack of resources
manque de chance, il est tombé malade — just his luck, he fell ill
2) ( lacune) gap3) ( privation)être en (état de) manque — [drogué] to be suffering from withdrawal symptoms
2.
à la manque (colloq) locution adjectivePhrasal Verbs:* * *mɑ̃k1. nm1)Le manque de sommeil peut provoquer toutes sortes de troubles. — Lack of sleep can cause all sorts of problems.
2) (= vide) emptiness, gap3) MÉDECINE withdrawal4)être en manque de qch [affection, amour] — to be starved of sth
2. manques nmpl(= lacunes) failings* * *A nm1 ( insuffisance) (d'eau, imagination, hygiène, argent, de soins) lack (de of); (de personnel, main-d'œuvre) shortage (de of); par manque de résistance/d'intérêt/de ressources for ou through lack of stamina/of interest/of resources; quel manque de chance ou bol○ ou pot○! what bad luck!; il voulait venir mais, manque de chance, il est tombé malade he wanted to come but, just his luck, he fell ill;2 ( lacune) gap; il n'a pas fait d'études et pour pallier ce manque, il a suivi des cours du soir he didn't go to university and, to make up for this gap in his education, he went to evening classes;3 ( privation) ressentir un manque to feel an emptiness; être en manque d'affection to be in need of affection; être en (état de) manque [drogué] to be suffering from withdrawal symptoms;5 Jeux ( à la roulette) manque.B à la manque○ loc adj un héros/philosophe à la manque a would-be hero/philosopher; tu parles d'une idée à la manque what a useless idea; j'en ai marre de cette bagnole○ à la manque I'm fed up with this lousy○ car.manque à gagner loss of earnings.I[mɑ̃k] nom masculin1. [insuffisance]a. [imagination, place, sommeil] lack ofb. [appartements, denrées] shortage of, scarcity ofc. [personnel] lack of, shortage ofa. [originalité, audace] through lack of, for lack of, for want ofb. [main-d'œuvre] through lack ou shortage of2. [absence - d'une personne] gapquand il sera parti, il y aura un manque his departure will leave a gap3. [de drogue]être en (état de) manque to have ou to feel withdrawal symptoms4. ÉCONOMIE & DROITmanque à gagner loss of (expected) income ou earningsil y aura un manque à gagner de 2 000 euros there will be a shortfall of 2,000 euros————————manques nom masculin pluriel[lacunes] gapsII[mɑ̃k]à la manque locution adjectivale -
17 Verdienstausfall
m lost earnings Pl.* * *Ver|dienst|aus|fallmloss of earnings* * *Ver·dienst·aus·fallm loss of earnings pl* * ** * *m.loss of earnings n. -
18 Verdienstausfall
Verdienstausfall m PERS loss of earnings, loss of income* * *m < Person> loss of earnings, loss of income* * *Verdienstausfall
broken time, loss of trade, suspension of salary (US), (Betriebsunfallfolgen) future earnings -
19 manqué
manque [mɑ̃k]1. masculine nouna. lack• manque de chance ! or de bol ! (inf) what bad luck!c. ► à la manque (inf!) crummy (inf!)2. compounds• cela représente un sérieux manque à gagner pour les cultivateurs that means a serious loss of income for the farmers* * *mɑ̃k
1.
nom masculin1) ( insuffisance) gén lack (de of); ( de personnel) shortage (de of)par manque de ressources — for ou through lack of resources
manque de chance, il est tombé malade — just his luck, he fell ill
2) ( lacune) gap3) ( privation)être en (état de) manque — [drogué] to be suffering from withdrawal symptoms
2.
à la manque (colloq) locution adjectivePhrasal Verbs:* * *mɑ̃k1. nm1)Le manque de sommeil peut provoquer toutes sortes de troubles. — Lack of sleep can cause all sorts of problems.
2) (= vide) emptiness, gap3) MÉDECINE withdrawal4)être en manque de qch [affection, amour] — to be starved of sth
2. manques nmpl(= lacunes) failings* * *A nm1 ( insuffisance) (d'eau, imagination, hygiène, argent, de soins) lack (de of); (de personnel, main-d'œuvre) shortage (de of); par manque de résistance/d'intérêt/de ressources for ou through lack of stamina/of interest/of resources; quel manque de chance ou bol○ ou pot○! what bad luck!; il voulait venir mais, manque de chance, il est tombé malade he wanted to come but, just his luck, he fell ill;2 ( lacune) gap; il n'a pas fait d'études et pour pallier ce manque, il a suivi des cours du soir he didn't go to university and, to make up for this gap in his education, he went to evening classes;3 ( privation) ressentir un manque to feel an emptiness; être en manque d'affection to be in need of affection; être en (état de) manque [drogué] to be suffering from withdrawal symptoms;5 Jeux ( à la roulette) manque.B à la manque○ loc adj un héros/philosophe à la manque a would-be hero/philosopher; tu parles d'une idée à la manque what a useless idea; j'en ai marre de cette bagnole○ à la manque I'm fed up with this lousy○ car.manque à gagner loss of earnings.1. [non réussi - attentat] failed ; [ - vie] wasted ; [ - occasion] missed, lost ; [ - tentative] failed, abortive, unsuccessful ; [ - photo, sauce] spoilt2. [personne]c'est un cuisinier/un médecin manqué he should've been a cook/a doctor————————nom masculinCUISINE ≃ sponge cake -
20 Ertragsaktivierung
Ertragsaktivierung
capitalization of earnings;
• Ertragsanalyse profit analysis;
• Ertragsanstieg earnings rise (advancement);
• rasanter Ertragsanstieg surge in earnings;
• sprunghafter Ertragsanstieg jump in earnings;
• Ertragsanteil share of earnings, royalty;
• Ertragsaufbesserung earnings recovery;
• Ertragsaufwand profit cost[s];
• Ertragsaufstellung earnings statement;
• Ertragsausfall loss of earnings (profit);
• Ertragsausschüttung (Investmentfond) distribution of income (Br.);
• Ertragsaussichten earnings prospects (projection), profit outlook;
• unter Berücksichtigung der Ertragsaussichten Absatz finden to sell on a yield basis;
• Ertragsbegrenzung ceiling on earnings;
• konzerninterne Ertragsbelastungen intercompany charge on income;
• Ertragsberechnung calculation of earning power;
• Ertragsbeschränkung restriction of output;
• Ertragsbesserung recovery in profits;
• Ertragsbeteiligung profit sharing;
• Ertragsbilanz balance of payments on current account;
• Ertragsbild profit picture;
• verzerrtes Ertragsbild earnings distortion;
• Ertragschancen profit-earning possibilities, earnings opportunities;
• Ertragschancen durch Investitionen auf bisher vernachlässigten Gebieten verbessern to generate additional earnings through investments in special undervalued situations;
• Ertragsdeckung (Maklergeschäft) earnings coverage;
• Ertragseinbruch profit shrinkage;
• Ertragseinbuße dent in earnings, shave-off profit, return reduction;
• Ertragseinkommen produce income;
• progressive Ertragsentwicklung earnings progress;
• Ertragsergebnis earnings yield;
• Ertragserwartungen earnings expectations.
См. также в других словарях:
loss of earnings — UK US noun [U] ► a situation in which a person or company makes less money than expected as a result of an unexpected event: »He is putting together a £1.3m lawsuit for loss of earnings, on the basis he was unfairly dismissed. »Responsibility for … Financial and business terms
loss of earnings — See loss of earning capacity; loss of time … Ballentine's law dictionary
loss — is a generic and relative term. It signifies the act of losing or the thing lost; it is not a word of limited, hard and fast meaning and has been held synonymous with, or equivalent to, damage , damages , deprivation , detriment , injury , and… … Black's law dictionary
loss — is a generic and relative term. It signifies the act of losing or the thing lost; it is not a word of limited, hard and fast meaning and has been held synonymous with, or equivalent to, damage , damages , deprivation , detriment , injury , and… … Black's law dictionary
loss — W1S2 [lɔs US lo:s] n [: Old English; Origin: los destruction ] 1.) [U and C] the fact of no longer having something, or of having less of it than you used to have, or the process by which this happens loss of ▪ The court awarded Ms Dixon £7,000… … Dictionary of contemporary English
earnings — earn·ings n pl 1: something (as wages or dividends) earned as compensation for labor or the use of capital 2: the balance of revenue for a specified period that remains after deducting related costs and expenses incurred compare profit Merriam… … Law dictionary
loss — n 1: physical, emotional, or esp. economic harm or damage sustained: as a: decrease in value, capital, or amount compare gain b: an amount by which the cost of something (as goods or services) exceeds the selling price compare … Law dictionary
loss — [ lɔs ] noun *** ▸ 1 no longer having something ▸ 2 having less than before ▸ 3 failure to win race etc. ▸ 4 money lost ▸ 5 death of someone ▸ 6 sadness from death/loss ▸ 7 disadvantage from loss ▸ + PHRASES 1. ) count or uncount the state of not … Usage of the words and phrases in modern English
Earnings — Net income for the company during the period. The New York Times Financial Glossary * * * earnings earn‧ings [ˈɜːnɪŋz ǁ ˈɜːr ] noun [plural] 1. FINANCE the money that a person receives for the work they do in a particular period of time: • He… … Financial and business terms
earnings — net income for the company during a period. Bloomberg Financial Dictionary Often a general phrase, meaning profits . It does however have a very specific definition in the context of earnings per share. Here, it is defined as profit after tax,… … Financial and business terms
loss — The opposite of gain. Bloomberg Financial Dictionary * * * loss loss [lɒs ǁ lɒːs] noun 1. [countable, uncountable] the fact of no longer having something that you used to have, or having less of it: • loss of earnings through illness ˈjob loss… … Financial and business terms