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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: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 Account
Accounting: P&L, P/L а/сУниверсальный русско-английский словарь > Profit and Loss Account
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3 profit and loss account
Accounting: P&L, P/L а/сУниверсальный русско-английский словарь > profit and loss account
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4 profit and loss account/statement
Finances: P&LУниверсальный русско-английский словарь > profit and loss account/statement
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5 trading, profit and loss account
Finan account which shows the gross profit or loss generated by an entity for a period ( trading account), and after adding other income and deducting various expenses shows the profit or loss of the business (the profit and loss account). Some small entities combine the two accounts.The ultimate business dictionary > trading, profit and loss account
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6 вертикальный формат представления Отчета о прибылях и убытках (Profit and Loss Account) и Бал
General subject: vertical format (дебетовые и кредитовые статьи располагаются вертикально (Противоположным является horizontal format - горизонтальный формат); balance sheet)Универсальный русско-английский словарь > вертикальный формат представления Отчета о прибылях и убытках (Profit and Loss Account) и Бал
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7 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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8 income and expenditure account
Fina financial statement for nonprofit entities such as clubs, associations, and charities. It shows the surplus or deficit, being the excess of income over expenditure or vice versa, for a period, and is drawn up on the same accruals basis as a profit and loss account.The ultimate business dictionary > income and expenditure account
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9 profit
profit [pʀɔfi]masculine nouna. ( = gain) profitb. ( = avantage) benefit• tirer profit de [+ leçon, affaire] to benefit fromc. (locutions)► à profit• mettre à profit [+ idée, invention] to turn to account ; [+ temps libre] to make the most of► au profit de for ; ( = pour aider) in aid of* * *pʀɔfinom masculin1) ( avantage) benefit, advantagetirer profit de — to make the most of, to take advantage of
faire du profit — (colloq) [nourriture] to go a long way; [objet, appareil] to be good value
ce manteau m'a fait du profit — (colloq) I've had a lot of wear out of this coat
abandonner le charbon au profit du nucléaire — to drop coal in favour [BrE] of nuclear energy
mettre à profit — to make the most of [temps libre, stage]; to turn [something] to good account [situation]; to make good use of [idée, résultat]
2) ( gains) profit••il n'y a pas de petits profits — Proverbe look after the pennies and the pounds will look after themselves Proverbe GB, a dollar is a dollar US
* * *pʀɔfi nm1) (= avantage)mettre à profit [occasion] — to take advantage of, [connaissance, capacité] to turn to good account
2) COMMERCE, FINANCE profitLa société a fait des profits importants. — The company made significant profits.
profits et pertes COMMERCE — profit and loss
* * *profit nm1 ( avantage) benefit, advantage; faire qch avec profit to benefit from doing sth; vous consulterez ce guide avec profit you'll find this guide very useful; il a appliqué avec profit les nouvelles méthodes he's made good use of the new methods; tirer profit de to make the most of, to take advantage of; il a tiré profit de mes conseils he put my advice to good use; il n'a pas su tirer profit de ce qui lui est arrivé il y a deux ans he didn't learn from what happened to him two years ago; faire son profit de qch to use sth to one's advantage, to make use of sth; faire du profit○ [nourriture] to go a long way; [objet, appareil] to be good value; ce manteau m'a fait du profit○ I've had a lot of wear out of this coat; être d'un grand profit à qn to be of great benefit ou value to sb, to benefit sb greatly; ce stage linguistique leur a été d'un grand profit that language course has been of great benefit ou value to them, they got a lot out of that language course; pour le plus grand profit de to the great benefit of; trouver (son) profit à faire to find it to one's advantage to do; s'il le fait c'est qu'il y trouve son profit he's doing it because he gets something out of it; organiser un concert au profit des handicapés/de la recherche sur le cancer to organize a concert in aid of the handicapped/of cancer research; accusé d'espionnage au profit d'un pays étranger accused of spying for a foreign country; la réforme s'est faite au profit des grands propriétaires the reform benefited land owners; abandonner le charbon au profit du nucléaire to drop coal in favourGB of nuclear energy; le candidat de la majorité a perdu des voix au profit des écologistes the ruling party's candidate lost votes to the ecologists; tourner au profit de qn to work in sb's favourGB; mettre à profit to make the most of, to take advantage of [temps libre, stage]; to turn [sth] to good account ou to one's advantage [situation]; to make good use of [idée, découverte, résultat];2 Écon ( gains) profit; dégager des profits, faire des profits to make a profit; réaliser 10 millions de profit to make a profit of 10 million; profits illicites/illimités illicit/unlimited profits; profits pétroliers oil revenues; être une source de profit pour to be a source of wealth for.il n'y a pas de petits profits Prov look after the pennies and the pounds will look after themselves Prov GB, a penny saved is a penny earned Prov GB, a dollar is a dollar US.[prɔfi] nom masculinmettre quelque chose à profit to take advantage of ou to make the most of somethingil y a trouvé son profit, sinon il ne l'aurait pas fait he got something out of it otherwise he wouldn't have done itfaire ou réaliser des profits to make profits ou a profitle profit réalisé sur la vente de la propriété the return on ou the revenue from the sale of the propertyprofit brut/net gross/net profit————————au profit de locution prépositionnelleà son/mon seul profit for his/my sole benefit -
10 (account) счёт прибылей и убытков
Accounting: profit and lossУниверсальный русско-английский словарь > (account) счёт прибылей и убытков
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11 trading account
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12 appropriation account
Finin trading and nonprofit entities, a record of how the profit/ loss or surplus/deficit has been allocated to distributions, reserves, or funds -
13 driftsregnskab
profit and loss account. -
14 kar ve zarar hesabı
profit and loss account -
15 compte de profits et pertes
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16 compte des pertes et profits
Dictionnaire Français-Anglais > compte des pertes et profits
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17 hitungan untung rugi
profit and loss account -
18 perkiraan rugi-laba
profit and loss account -
19 conto profitti e perdite
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20 cuenta de ganancias y pérdidas
• profit and loss accountDiccionario Técnico Español-Inglés > cuenta de ganancias y pérdidas
См. также в других словарях:
profit and loss account — index budget Burton s Legal Thesaurus. William C. Burton. 2006 profit and loss account … 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 account — P & L account 1) An account in the books of an organization showing the profits (or losses) made on its business activities with the deduction of the appropriate expenses. 2) A statement of the profit (or loss) of an organization over a financial … Accounting dictionary
profit and loss account — P & L account 1) An account in the books of an organization showing the profits (or losses) made on its business activities with the deduction of the appropriate expenses. 2) A statement of the profit (or loss) of an organization over a financial … Big dictionary of business and management
profit and loss account — noun an account compiled at the end of an accounting period to show gross and net profit or loss • Syn: ↑profit and loss • Hypernyms: ↑account, ↑accounting, ↑account statement * * * ˌprofit and ˈloss account [profit and loss account] … Useful english dictionary
profit and loss account — 1. A statement showing a company s income and expenditure over a period of time, usually one year. Part of the financial statements of the company. Dresdner Kleinwort Wasserstein financial glossary 2. A reserve in a company s balance sheet,… … Financial and business terms
profit and loss account — UK / US noun [countable] Word forms profit and loss account : singular profit and loss account plural profit and loss accounts business a document that shows how much money was received and spent by a company during a particular period of time,… … English dictionary
profit and loss account — noun Profit and loss account is used before these nouns: ↑account … Collocations dictionary
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
profit and loss account — profit and loss ac.count n BrE a financial statement showing a company s income, spending, and profit over a particular period … Dictionary of contemporary English