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21 profit and loss
רווח והפסד* * *◙ דספהו חוור◄ -
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rugi-laba usaha -
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Glossaire des termes pour l'organisation d'événements > profit and loss
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kar ve zarar -
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حساب سود وزيان -
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حسابسودوزيان -
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winst en verlies -
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vinst och förlust -
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счет прибылей и убытков; дебет и кредит -
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English-russian dctionary of contemporary Economics > profit and loss
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35 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. -
36 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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37 profit and loss account
profit and loss account (P&L account)(E: BE) ACC Ergebnisrechnung f, Gewinn- und Verlustrechnung f, GuV-Rechnung f, GuV f, Aufwands- und Ertragsrechnung f, Erfolgsbilanz f (1. an account in the books of an organization showing profits or loss on its actual business activities after deduction of the appropriate expenses, unterjährige Ergebnisrechnung; 2. one of the statutory accounts, derived from the accounts in the books, which has to be filed annually stating the profit or loss of an organization; synonymous: AE income account; income statement)Englisch-Deutsch Fachwörterbuch der Wirtschaft > profit and loss account
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38 profit-and-loss account
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39 profit-and-loss statement
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40 profit and loss account
cuenta de ganancias y pérdidas
См. также в других словарях:
Profit and Loss — may refer to:* Profit Loss , monthly business magazine founded in July 1999 especializing in Foreign exchange market and derivative markets * Profit and Loss ( DS9 episode), the eighteenth episode of the second season of the television series… … Wikipedia
profit and loss — n. the gain and loss as from business transactions: applied esp. to an INCOME STATEMENT (profit and loss statement) … English World dictionary
profit and loss — noun an account compiled at the end of an accounting period to show gross and net profit or loss (Freq. 1) • Syn: ↑profit and loss account • Hypernyms: ↑account, ↑accounting, ↑account statement * * * noun … Useful english dictionary
profit and loss — noun A profit and loss statement; an income statement. Syn: P and L, P L … Wiktionary
profit and loss — noun the income and expenditure arising from commercial or other transactions, applied especially to an accounting statement for a business over a stated period. –profit and loss, adjective …
profit and loss account — index budget Burton s Legal Thesaurus. William C. Burton. 2006 profit and loss account … Law dictionary
profit and loss statement — index ledger Burton s Legal Thesaurus. William C. Burton. 2006 profit and loss statement … Law dictionary
profit-and-loss account — UK US noun [C] UK (US profit and loss statement) ► ACCOUNTING, FINANCE a document that shows a company s profit or loss in a particular period: »This loss would be shown as a charge in the profit and loss account. → See also EARNINGS REPORT(Cf.… … Financial and business terms
profit and loss account — ► NOUN ▪ an account to which incomes and gains are credited and expenses and losses debited, so as to show the net profit or loss … English terms dictionary
Profit and loss accounts — Profit and loss accounts are the ledger accounts to which the balances of the revenue, income, expense and loss accounts at the end of an accounting period are transferred, to show the net difference as the net income or net loss for the period … International financial encyclopaedia
profit and loss account — profit and loss ac,count noun count a document that shows how much money was received and spent by a company during a particular period of time, and whether or not it made a profit … Usage of the words and phrases in modern English