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121 money market account
Finan account with a financial institution that requires a high minimum deposit and pays a rate of interest related to the wholesale money market rates and so generally higher than retail rates. Most institutions offer a variety of term accounts, with either a fixed rate or variable rate, and notice accounts, with a variety of notice periods at variable rates. -
122 numbered account
Fina bank account identified by a number to allow the holder to remain anonymous -
123 omnibus account
Finan account of one broker with another that combines the transactions of multiple investors for the convenience of the brokers -
124 option account
Fina brokerage account used for trading in options -
125 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. -
126 receipts and payments account
Fina report of cash transactions during a period. It is used in place of an income and expenditure account when it is not considered appropriate to distinguish between capital and revenue transactions or to include accruals.The ultimate business dictionary > receipts and payments account
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127 revolving charge account
Fina charge account with a company for use in buying that company’s goods with revolving credit -
128 savings account
Finan account with a financial institution that pays interest.
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