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1 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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profit and loss statement ACC Gewinn- und Verlustrechnung f, GuV f, GuV-Rechnung f; Ergebnisrechnung f, Erfolgsbilanz f, Aufwands- und Ertragsrechnung fEnglisch-Deutsch Fachwörterbuch der Wirtschaft > profit and loss statement
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5 profit and loss statement
фін., бухг. звіт про прибутки і збиткивид фінансового звіту (financial statements), в якому зводиться інформація про надходження (revenue²) і витрати (expenses¹) та розмір прибутків (operating profit) чи збитків (operating loss) з основної діяльності підприємства (entity) за певний звітний період (accounting period); ♦ згідно зі звітом про прибутки і збитки підсумовується оперативна діяльність підприємства, організації і т. ін. за певний періодprofit and loss statement:: operating statement:: income statement (амер., кан., між.):: revenue account:: revenue statement:: profit and loss account; profit and loss statement ‡ financial statements (385)* * *звіт про прибутки і збитки; рахунок прибутків і збитків; звіт про фінансові результати; звіт про результати фінансової діяльностіThe English-Ukrainian Dictionary > profit and loss statement
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6 profit and loss statement
1. ведомость прибылей и убытков2. отчет о прибылях и убытках -
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сокр. P&L statement, P/L statement, P+L statement учет, фин. отчет о прибылях и убытках, счет прибылей и убытков, отчет о доходах и расходах (финансовый документ, который показывает доходы компании, ее расходы и разность между доходами и расходами — прибыль; все эти показатели рассчитываются за определенный период, обычно за год)Syn:income and expense statement, income and expenditure statement, income statement 2), statement of income, statement of profit and loss, income-and-expenditure account, profit and loss account 2), operating statement 2), statement of operations, earnings statement, earnings report, statement of earnings, profit-and-loss report, profit and loss 2), statement of total recognized gains and lossesSee:statement of cost of goods manufactured, contribution margin format, traditional approach, classified income statement, unclassified income statement, financial statement
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profit and loss (P&L; P/L) statement счет прибылей и убытков (компании): отчет о доходах и расходах компании за определенный период, налогообложении и планах распределения прибыли; совместно с балансом компании составляет годовой финансовый отчет;= income and expense statement; income statement; operating statement; statement of profit and loss.* * *. . Словарь экономических терминов .Англо-русский экономический словарь > profit and loss statement
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8 profit and loss statement
prof·it and ˈloss state·mentn Gewinn- und Verlustrechnung f -
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prof·it and 'loss state·ment nGewinn- und Verlustrechnung fEnglish-German students dictionary > profit and loss statement
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English-Russian big polytechnic dictionary > profit-and-loss statement
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12 profit and loss statement
отчет о прибылях и убыткахотчет о выручке и затратах компании за отчетный период. Другое название — «Income Statement» (см. balance sheet, financial statement, income statement)English-Russian investments dictionary > profit and loss statement
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13 profit and loss statement
1) Oil: P/L statementУниверсальный русско-английский словарь > profit and loss statement
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14 profit and loss statement
см. income statementАнгло-русский словарь по экономике и финансам > profit and loss statement
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15 profit and loss statement
"A report that summarizes a company's costs, expenses, and revenues for a specific accounting period." -
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отчет о прибылях и убытках отчет о прибылях и убыткахБольшой англо-русский и русско-английский словарь > profit and loss statement
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ведомость прибылей и убытков ;Англо-Русский словарь финансовых терминов > profit-and-loss statement
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ведомость прибылей и убытков ;Англо-Русский словарь финансовых терминов > profit and loss statement
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19 Profit and loss statement
Бухгалтерия: ОПУ, отчёт о прибылях и убыткахУниверсальный англо-русский словарь > Profit and loss statement
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20 profit and loss statement
Бухгалтерия: ОПУ, отчёт о прибылях и убыткахУниверсальный англо-русский словарь > profit and loss statement
См. также в других словарях:
profit and loss statement — index ledger Burton s Legal Thesaurus. William C. Burton. 2006 profit and loss statement … Law dictionary
profit and loss statement — statement of revenue and expenses showing the profit or loss for a certain period of time. Glossary of Business Terms * * * profit and loss statement UK US noun [C] US ► ACCOUNTING, FINANCE PROFIT AND LOSS ACCOUNT(Cf. ↑profit and loss account) … Financial and business terms
Profit and Loss Statement - P&L — A financial statement that summarizes the revenues, costs and expenses incurred during a specific period of time usually a fiscal quarter or year. These records provide information that shows the ability of a company to generate profit by… … Investment dictionary
profit-and-loss statement — noun a financial statement that gives operating results for a specific period • Syn: ↑income statement, ↑earnings report, ↑operating statement • Hypernyms: ↑statement, ↑financial statement … Useful english dictionary
profit and loss statement — A statement of profits or losses on a company s sales, based on current operations. Losses may show up on this statement based on costs that are creating assets, to be shown on future balance sheets … Business 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 — may refer to:* Profit Loss , monthly business magazine founded in July 1999 especializing in Foreign exchange market and derivative markets * Profit and Loss ( DS9 episode), the eighteenth episode of the second season of the television series… … Wikipedia
profit and loss — n. the gain and loss as from business transactions: applied esp. to an INCOME STATEMENT (profit and loss statement) … English World 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 — noun the financial statement of an accounting entity disclosing the revenues, expenses, gains and losses arising in a specific period, and the result of the period expressed as an operating profit or an operating loss. Also, profit and loss… …
profit and loss account — /ˌprɒfɪt ən lɒs əˌkaυnt/ noun the accounts for a company showing expenditure and income over a period of time, usually one calendar year, balanced to show a final profit or loss. Also called P&L account (NOTE: The US term is profit and loss… … Dictionary of banking and finance