product+accounting

an analysis of a payroll for cost accounting purposes, giving, for example, gross pay by department or operation, gross pay by class of labor, gross pay by product, or constituent parts of gross pay, such as direct pay and lost time

profit and loss account or profit and loss statement

the 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&L

Companies 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.

profit and loss account or profit and loss statement

the 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&L

Companies 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 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.

[ˈstændəd]

accounting standard норматив бухгалтерского учета auditing standard ревизионный норматив double standard двойная мораль; разный подход double standard двойной стандарт to fall short of accepted standards не соответствовать принятым нормам; up to (below) standard соответствует (не соответствует) принятому стандарту gold bullion standard золотослитковый стандарт gold exchange standard девизный стандарт gold exchange standard золотовалютный стандарт gold specie standard золотомонетный стандарт standard денежная система, денежный стандарт; the gold standard золотой стандарт gold standard золотое обеспечение gold standard золотой стандарт imperial standard стандарт Великобритании labour standards трудовые нормы (регулируют занятость и условия труда) legal standard правовой стандарт living standard жизненный уровень living standards уровень жизни; жизненный уровень lower the standard снижать жизненный уровень standard знамя, штандарт; to raise the standard of revolt поднять знамя восстания; to march under the standard (of smb.) перен. быть последователем (кого-л.) minimum standard минимальный стандарт monetary standard денежный стандарт paper standard бумажный денежный стандарт product standard производственный стандарт quality standard норматив качества quality standard нормы качества quality standard стандарт качества quality standard уровень качества standard знамя, штандарт; to raise the standard of revolt поднять знамя восстания; to march under the standard (of smb.) перен. быть последователем (кого-л.) standard денежная система, денежный стандарт; the gold standard золотой стандарт standard знамя, штандарт; to raise the standard of revolt поднять знамя восстания; to march under the standard (of smb.) перен. быть последователем (кого-л.) standard класс (в начальной школе) standard масштаб standard мера standard модель standard норма standard норматив standard образец standard общепринятый, нормативный; образцовый; the standard book on the subject образцовый труд по данному вопросу standard проба (золота и серебра) standard стандарт, норма, образец, мерило; standard of culture (или of education) культурный уровень standard стандарт standard стандартный, типовой; нормальный; standard shape (size) стандартная форма(-ный размер); standard gauge ж.-д. нормальная колея standard стандартный, нормальный, типовой standard стандартный standard тех. станина standard стойка, подставка, опора standard штамбовое растение standard штамбовый (о растениях) standard эталон standard эталонный standard attr: standard lamp торшер standard общепринятый, нормативный; образцовый; the standard book on the subject образцовый труд по данному вопросу standard стандартный, типовой; нормальный; standard shape (size) стандартная форма(-ный размер); standard gauge ж.-д. нормальная колея standard attr: standard lamp торшер standard стандарт, норма, образец, мерило; standard of culture (или of education) культурный уровень standard of life (или of living) жизненный уровень; standard of price эк. уровень цен; standards of weight меры веса standard of life (или of living) жизненный уровень; standard of price эк. уровень цен; standards of weight меры веса standard of proof стандарт доказательства standard of quality уровень качества standard стандартный, типовой; нормальный; standard shape (size) стандартная форма(-ный размер); standard gauge ж.-д. нормальная колея standard of life (или of living) жизненный уровень; standard of price эк. уровень цен; standards of weight меры веса to fall short of accepted standards не соответствовать принятым нормам; up to (below) standard соответствует (не соответствует) принятому стандарту

 

экономика окружающей среды
—
[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]

EN

environmental economics
A recognized field of specialization in the discipline of Economics that embraces the issues of pollution control and environment protection, in which costs and benefits are difficult or impossible to estimate, much of the subject matter falling outside the competitive market system. Yet, it is an area in which immense common property resources need to be allocated sensibly to the overall public good. The subject is also very much concerned with ways and means to achieve this sensible allocation such as emission and effluent charges, user charges for the treatment or disposal of waste, environmental taxes, product charges, deposit refunds, tradeable pollution rights, performance bonds, natural resource accounting, and the economic implications of sustainable development. (Source: GILP96)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]

Тематики

• охрана окружающей среды

EN

• environmental economics

DE

• Umweltökonomie

FR

• économie de l'environnement

 

экономика охраны окружающей среды
—
[А.С.Гольдберг. Англо-русский энергетический словарь. 2006 г.]

Тематики

• энергетика в целом

EN

• environmental economics