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1 accounting profit
Finthe difference between total revenue and explicit costs -
2 Profit-Center-Abrechnung
Profit-Center-Abrechnung f FIN, RW (AE) profit center accounting, (BE) profit centre accounting* * *Business german-english dictionary > Profit-Center-Abrechnung
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3 Profit-Center-Rechnungswesen
Profit-Center-Rechnungswesen n FIN, RW (AE) profit center accounting, (BE) profit centre accounting* * *Business german-english dictionary > Profit-Center-Rechnungswesen
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4 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. -
5 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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6 Profit
Accounting: P -
7 Profit and Loss Account
Accounting: P&L, P/L а/сУниверсальный русско-английский словарь > Profit and Loss Account
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8 Profit-Volume Chart
Accounting: PVCHARTУниверсальный русско-английский словарь > Profit-Volume Chart
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9 profit after tax
Accounting: PAT -
10 profit and loss account
Accounting: P&L, P/L а/сУниверсальный русско-английский словарь > profit and loss account
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11 profit sharing ratio
Accounting: PSR (for partnerships)Универсальный русско-английский словарь > profit sharing ratio
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12 profit margin
Gen Mgtthe amount by which income exceeds expenditure. The profit margin of an individual product is the sale price minus the cost of production and associated costs such as distribution and advertising. On a larger scale, the profit margin is an accounting ratio of company income compared with sales. The profit margin ratio can be used to compare the efficiency and profitability of a company over a number of years, or to compare different companies. The gross profit margin or operating margin of a company is its operating, or gross, profit divided by total sales. The net profit margin or return on sales is net income after taxes, divided by total sales. -
13 accounting rate of return
Finthe ratio of profit before interest and taxation to the percentage of capital employed at the end of a period. Variations include using profit after interest and taxation, equity capital employed, and average capital for the period.The ultimate business dictionary > accounting rate of return
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14 regnskabsmæssig profit
accounting profit -
15 Actual Profit Difference
Accounting: APDУниверсальный русско-английский словарь > Actual Profit Difference
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16 Corporate Profit Tax Law, Закон о подоходном налоге с предприятий
Accounting: CPT LawУниверсальный русско-английский словарь > Corporate Profit Tax Law, Закон о подоходном налоге с предприятий
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17 Cost Volume Profit
Accounting: CVPУниверсальный русско-английский словарь > Cost Volume Profit
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18 Customer Profit Contribution
Accounting: CPCУниверсальный русско-английский словарь > Customer Profit Contribution
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19 Direct Product Profit
Accounting: DPPУниверсальный русско-английский словарь > Direct Product Profit
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20 Expenses items that are added back to the business net pretax operating profit in order to arrive at an accurate estimate of the business profitability.
Accounting: add backsУниверсальный русско-английский словарь > Expenses items that are added back to the business net pretax operating profit in order to arrive at an accurate estimate of the business profitability.
См. также в других словарях:
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Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… … Wikipedia