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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:.jpg)
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 detallado
adj.detailed, itemized, minute, blow-by-blow.past part.past participle of spanish verb: detallar.* * *1→ link=detallar detallar► adjetivo1 detailed, thorough* * *(f. - detallada)adj.* * *ADJ [informe, relato] detailed; [declaración] circumstantial; [conocimiento] detailed, intimate* * *- da adjetivo <factura/cuenta> itemized, detailed; <estudio/descripción> detailed* * *= careful, detailed, diligent, elaborate, elaborated, in-depth [in depth], point-by-point, scripted, step by step, thorough, meticulous, painstaking, stage by stage, fine-grained, blow-by-blow.Ex. The format of the description in an analytical entry requires careful consideration.Ex. However, many indexing systems have evolved over the last century, and have their roots in a time when detailed specification of subjects was unnecessary.Ex. If the scholar can get at only one a week by diligent search, his syntheses are not likely to keep up with the current scene.Ex. These are more elaborate then the ALA Rules, with twice the number of rules.Ex. An explanatory reference is an elaborated 'see' or 'see also' reference that explains the circumstances under which the headings involved should be consulted.Ex. She organized the library's program of in-depth seminars on how to use the library for faculty in the social sciences and humanities.Ex. This point-by-point evaluation makes a fairly convincing case for the public access online catalogue.Ex. A program consisting of readings, improvised scenes, and scripted extracts from the author's work is the kind of project I have in mind.Ex. The VDU gives step by step instructions for those not familiar with search procedures.Ex. Timely and thorough planning is essential.Ex. Sometimes reserved books slip through because staff are not meticulous in checking the visible index = A veces los libros reservados se cuelan inadvertidamente porque el personal no ha sido lo bastante meticuloso de comprobar el índice visible.Ex. He uses a well-known simile in saying that 'the most painstaking examination of innumerable single trees will not tell us much about the nature of the forest'.Ex. The author outlines a stage by stage on-line search strategy to help find pairs of journals that are logically and scientifically related.Ex. Both simple and fine-grained policies can be written to permit or deny access to this type of repository.Ex. Sometimes the major threads of his argument get lost in blow-by-blow accounts of political debates that go nowhere.----* conocimiento detallado = intimate knowledge.* entrevista detallada = in-depth interview.* * *- da adjetivo <factura/cuenta> itemized, detailed; <estudio/descripción> detailed* * *= careful, detailed, diligent, elaborate, elaborated, in-depth [in depth], point-by-point, scripted, step by step, thorough, meticulous, painstaking, stage by stage, fine-grained, blow-by-blow.Ex: The format of the description in an analytical entry requires careful consideration.
Ex: However, many indexing systems have evolved over the last century, and have their roots in a time when detailed specification of subjects was unnecessary.Ex: If the scholar can get at only one a week by diligent search, his syntheses are not likely to keep up with the current scene.Ex: These are more elaborate then the ALA Rules, with twice the number of rules.Ex: An explanatory reference is an elaborated 'see' or 'see also' reference that explains the circumstances under which the headings involved should be consulted.Ex: She organized the library's program of in-depth seminars on how to use the library for faculty in the social sciences and humanities.Ex: This point-by-point evaluation makes a fairly convincing case for the public access online catalogue.Ex: A program consisting of readings, improvised scenes, and scripted extracts from the author's work is the kind of project I have in mind.Ex: The VDU gives step by step instructions for those not familiar with search procedures.Ex: Timely and thorough planning is essential.Ex: Sometimes reserved books slip through because staff are not meticulous in checking the visible index = A veces los libros reservados se cuelan inadvertidamente porque el personal no ha sido lo bastante meticuloso de comprobar el índice visible.Ex: He uses a well-known simile in saying that 'the most painstaking examination of innumerable single trees will not tell us much about the nature of the forest'.Ex: The author outlines a stage by stage on-line search strategy to help find pairs of journals that are logically and scientifically related.Ex: Both simple and fine-grained policies can be written to permit or deny access to this type of repository.Ex: Sometimes the major threads of his argument get lost in blow-by-blow accounts of political debates that go nowhere.* conocimiento detallado = intimate knowledge.* entrevista detallada = in-depth interview.* * *detallado -da‹factura/cuenta› itemized, detailed; ‹estudio/descripción› detailed* * *
Del verbo detallar: ( conjugate detallar)
detallado es:
el participio
Multiple Entries:
detallado
detallar
detallado◊ -da adjetivo ‹factura/cuenta› itemized;
‹estudio/descripción› detailed
detallar ( conjugate detallar) verbo transitivo
to detail
detallado,-a adjetivo detailed, thorough: le vamos a hacer un examen detallado, we're going to give him a thorough examination
detallar verbo transitivo to give the details of, list
' detallado' also found in these entries:
Spanish:
detallada
- minuciosa
- minucioso
- presupuesto
- puntual
English:
detailed
- elaborate
- full
- step
* * *detallado, -a adj1. [análisis, descripción, estudio] detailed2. [factura, cuenta] itemized* * *adj detailed* * *detallado adj detailed
См. также в других словарях:
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