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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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2 profit and loss statement
1) Oil: P/L statementУниверсальный русско-английский словарь > profit and loss statement
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3 profit-and-loss statement
заявление о доходах и расходах подрядчика (т. е. о рентабельности его коммерческой деятельности)Англо-русский словарь промышленной и научной лексики > profit-and-loss statement
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4 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. -
5 profit and loss account/statement
Finances: P&LУниверсальный русско-английский словарь > profit and loss account/statement
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6 interim financial statement
Fina financial statement that covers a period other than a full financial year. Although U.K. companies are not legally obliged to publish interim financial statements, those listed on the London Stock Exchange are obliged to publish a half-yearly report of their activities and a profit and loss account which may either be sent to shareholders or published in a national newspaper. In the United States, the practice is to issue quarterly financial statements.The ultimate business dictionary > interim financial statement
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7 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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8 income statement
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9 отчет о результатах
Русско-английский политехнический словарь > отчет о результатах
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10 ikhtisar rugi laba
profit and loss statement -
11 بيان الربح و الخسارة
profit and loss statement -
12 balance de resultado
• profit and loss statement -
13 račun dobitka i gubitka
• profit and loss statement -
14 ответ о результатах хозяйственной деятельности
Русско-английский словарь по экономии > ответ о результатах хозяйственной деятельности
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15 tulostase
profit and loss account (noun)profit and loss statement (noun)* * *finance, business, economy• consolidated statement of incomefinance, business, economy• income statementfinance, business, economy• profit and loss accountfinance, business, economy• profit and loss statement -
16 рахунок прибутків і збитків
profit and loss account; statement of profit and loss; statement of income; income account; income statement; income and expenditure account; statement of operations; operating statement [US]; current operating performance statementУкраїнсько-англійський словник > рахунок прибутків і збитків
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17 отчет о прибылях и убытках
- profit and loss statement (англ.)
- income statement
- earnings statement (амер.)
отчет о прибылях и убытках
отчет о доходах
1. Финансовый отчет, отражающий доходы, расходы, прибыли и убытки за учетный период, обычно в сравнении с суммами за один или несколько прошлых периодов.
2. Бухгалтерская отчетность, характеризующая финансовые результаты деятельности организации за отчетный период и отражающая следующие числовые показатели (ст. 21-23 ПБУ 4/98):
- выручка от продажи товаров, продукции, работ, услуг за вычетом налога на добавленную стоимость, акцизов и т. п. налогов и обязательных платежей (нетто-выручка);
- себестоимость проданных товаров, продукции, работ, услуг (кроме коммерческих и управленческих расходов).
[ http://www.lexikon.ru/dict/uprav/index.html]
отчет о прибылях и убытках
отчет о финансовых результатах
Вид годовой и квартальной отчетности, предоставляемой внешним пользователям и используемой в системе мониторинга текущей хозяйственной деятельности предприятия. В этом отчете суммируются доходы и расходы отчетногопериода (в частности, содержатся показатели чистого объема продаж, затрат на производство реализованной продукции и др.). В мировой практике показатель прибыли получается обычно (хотя и не во всех странах) одношаговым способом: посредством вычитания общей суммы расходов из общей суммы доходов. В России О.п.у. формируется многошаговым способом. Получают предварительные показатели: прибыль (убыток) от продажи продукции, прибыль (убыток) от финансово-хозяйственной деятельности, прибыль (убыток) отчетного периода. Затем в несколько шагов получают показатель чистого дохода по компании в целом.
[ http://slovar-lopatnikov.ru/]Тематики
Синонимы
EN
- income statement
- earnings statement (амер.)
- profit and loss statement (англ.)
Русско-английский словарь нормативно-технической терминологии > отчет о прибылях и убытках
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18 cuenta de pérdidas y ganancias
• profit and loss account• profit and loss balance• profit and loss statement• revenue• revenue account• revenue account caption• statement of earningsDiccionario Técnico Español-Inglés > cuenta de pérdidas y ganancias
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19 отчет о прибылях и убытках
profit and loss report, profit and loss statement, income (operating) statementBanks. Exchanges. Accounting. (Russian-English) > отчет о прибылях и убытках
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20 инвентарная ведомость
Русско-английский большой базовый словарь > инвентарная ведомость
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