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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 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 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. -
4 profit per employee
FinAn indication of the effectiveness of the employment of staff. When there are fulland part-time employees, full-time equivalents should be used. It is calculated as follows:Profit for the year before interest and tax/ Average number of employees. -
5 profit–volume/contribution graph
Fina graph showing the effect on contribution and on overall profit of changes in sales volume or valueThe ultimate business dictionary > profit–volume/contribution graph
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6 sales per employee
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7 return on sales
Fina company’s operating profit or loss as a percentage of total sales for a given period, typically a year.Abbr. ROSEXAMPLEReturn on sales shows how efficiently management uses the sales income, thus reflecting its ability to manage costs and overhead and operate efficiently. It also indicates a firm’s ability to withstand adverse conditions such as falling prices, rising costs, or declining sales. The higher the figure, the better a company is able to endure price wars and falling prices. It is calculated using the basic formula:Operating profit / total sales × 100 = Percentage return on salesSo, if a company earns $30 on sales of $400, its return on sales is:30 / 400 = 0.075 × 100 = 7.5%Some calculations use operating profit before subtracting interest and taxes; others use after-tax income. Either figure is acceptable as long as ROS comparisons are consistent. Using income before interest and taxes will produce a higher ratio.Return on sales has its limits, since it sheds no light on the overall cost of sales or the four factors that contribute to it: materials, labor, production overheads, and administrative and selling overheads. -
8 gross profit percentage
Fina ratio used to gain an insight into the relationship between production/purchasing costs and sales revenues. It is calculated as follows:(Sales – cost of sales) × 100 /Sales for the period -
9 net profit ratio
Finthe ratio of an organization’s net profit to its total net sales. Comparing the net profit ratios of companies in the same sector shows which are the most efficient. -
10 cost-volume-profit analysis
Finthe study of the effects on future profit of changes in fixed cost, variable cost, sales price, quantity, and mixThe ultimate business dictionary > cost-volume-profit analysis
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11 gross profit
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12 pretax profit margin
Finthe profit made by a company, calculated as a percentage of sales, before taxes are considered -
13 contribution to sales ratio
Fina ratio used in product profit planning and as a means of ranking alternative products. It is calculated as follows:Revenue minus all variable costs × 100/ RevenueThe ultimate business dictionary > contribution to sales ratio
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14 прибыль от продажи
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15 прибыль с оборота
Русско-английский большой базовый словарь > прибыль с оборота
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16 частка прибутку в ціні
profit margin; profit-to-sales ratio -
17 utilidad sobre ventas
• profit on sales• selling price• selling profit• selling rate -
18 доля прибыли в цене
profit margin, profit-to-sales ratioBanks. Exchanges. Accounting. (Russian-English) > доля прибыли в цене
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19 прибыль от продаж
profit on sales, marketing profitBanks. Exchanges. Accounting. (Russian-English) > прибыль от продаж
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20 Umsatzeinbruch
Umsatzeinbruch, gewaltiger
collapse in sales;
• Umsatzeinbuße turnover loss;
• Umsatzentwicklung sales trend;
• Umsatzergebnis sales results;
• Umsatzerhöhung rise in sales;
• Umsatzerlös gross profit on (income from) sales, [sales] revenue;
• Umsatzerlöse (Bilanz) sales;
• Umsatzerträge sales revenue;
• Umsatzerwartung sales expectancy, anticipated sales, volume target;
• Umsatzflaute stagnation in sales;
• Umsatzförderung sales promotion;
• Umsatzgarantie sales guarantee;
• Umsatzgeschäft in der Automationsindustrie automation sales;
• Umsatzgeschwindigkeit rate (speed) of turnover, sales frequency, trading pace;
• Umsatzgewinn gross profit on sales, sales gain;
• Umsatzgliederung sales analysis (breakdown);
• Umsatzgrenze sales limit;
• Umsatzhöhe sales revenue;
• Umsatzindex sales index;
• Umsatzkapazität sales potential;
• Umsatzkapital current capital;
• Umsatzkonto unbroken (active) account;
• Umsatzkontrolle sales control;
• Umsatzkrise sales crisis;
• Umsatzkurve sales curve;
• Umsatzkurve in grafischer Darstellung sales chart;
• weiteres Absinken der Umsatzkurve verhindern to stem the downwards sales curve;
• Umsatzlage turnover situation;
• Umsatzleistung einer Abteilung departmental performance.
См. также в других словарях:
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