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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 прибыли и потери или убытки
прибыли и потери или убытки
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[А.С.Гольдберг. Англо-русский энергетический словарь. 2006 г.]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > прибыли и потери или убытки
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4 прибыли и убытки
profits and losses, gains and lossesBanks. Exchanges. Accounting. (Russian-English) > прибыли и убытки
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5 счет Прибыли и убытки отчетного года
“Profits and Losses for the Year”Banks. Exchanges. Accounting. (Russian-English) > счет Прибыли и убытки отчетного года
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6 perte
perte [pεʀt]1. feminine nouna. lossb. ( = ruine) ruinc. ( = gaspillage) waste• c'est une perte de temps/d'énergie it's a waste of time/of energy2. compounds• être en perte de vitesse [mouvement] to be losing momentum ; [entreprise, vedette] to be going downhill* * *pɛʀt
1.
1) gén lossêtre en perte de vitesse — lit to be losing speed; fig to be slowing down
2) ( gaspilllage) wasteperte d'énergie — ( de personne) waste of energy; ( de machine) energy loss
ce serait en pure perte — ( inutile) it would be futile
3) ( ruine) ruincourir or aller à sa (propre) perte — to be heading for a fall
2.
pertes nom féminin pluriel lossesPhrasal Verbs:* * *pɛʀt1. nf1) [emploi, parent] loss2) COMMERCE loss3) [temps, argent] wasteCette réunion a été une perte de temps. — The meeting was a waste of time.
4) (morale) ruinà perte de vue; Les champs de betterave s'étendent à perte de vue. — The beet fields stretch as far as the eye can see.
2. pertes nfpl1) (financières) loss sg losses2) (militaires) losses* * *A nf1 ( fait d'égarer) loss, losing; la perte d'une bague losing a ring, the loss of a ring;2 ( fait de ne pouvoir garder) loss; perte de contrôle loss of control; pertes d'emploi job losses; perte de vitesse Aviat loss of speed; être en perte de vitesse lit to be losing speed; fig to be slowing down, to be running out of steam; la perte or les pertes de poids/de mémoire weight/memory loss; avoir des pertes de sang Méd to bleed; la plaine s'étend à perte de vue the plain stretches as far as the eye can see;3 Fin (somme perdue, fait de perdre) loss; perte d'argent financial loss; vendre à perte to sell at a loss; profits et pertes profits and losses; subir des pertes importantes to lose large sums of money, to sustain heavy losses;4 ( fait d'être perdant) (de match, bataille, d'élection) loss;5 ( disparition) loss; ( mort) loss; la perte de trois avions the loss of three aircraft; la perte d'un être cher the loss of a loved one; ce n'est pas une (grande or grosse) perte that's not much of a loss;6 ( gaspilllage) waste; c'est une perte de temps it's a waste of time; réduire les pertes de temps to cut down on time-wasting; perte d'énergie ( de personne) waste of energy; (de machine, d'installation) energy loss; perte de chaleur heat loss; ce serait en pure perte ( inutile) it would be futile; agir en pure perte to do something that is a complete waste of time; le crabe c'est bon, mais il y a de la perte crab is nice, but there's a lot of waste;7 ( ruine) ruin; cela causera sa perte it will be his/her ruin; courir or aller à sa (propre) perte to be on the road to ruin, to be heading ou riding for a fall; vouloir la perte de qn to try to bring about sb's downfall; jurer la perte de qn to vow to bring about sb's downfall.B pertes nfpl losses; de lourdes pertes heavy losses; causer des pertes en vies humaines to take a heavy toll in human life.perte de connaissance loss of consciousness, blackout; perte sèche Fin dead loss; pertes blanches vaginal discharge ¢, leucorrhea ¢ spéc; pertes séminales involuntary emission ¢ of semen, spermatorrhea ¢ spéc.[pɛrt] nom féminin1. [décès] loss2. [privation d'une faculté]3. [disparition, destruction] lossce n'est pas une grande ou grosse perte it's no great loss4. [gaspillage] waste5. [réduction] lossperte de compression/de vitesse loss of compression/of engine speedcourir ou aller (droit) à sa perte to be on the road to ruinruminer ou jurer la perte de quelqu'un to vow to ruin somebodyl'entreprise a enregistré une perte de deux millions the company has chalked up losses of two million8. [défaite] loss————————pertes nom féminin plurielpasser quelque chose aux ou par pertes et profits (sens propre & figuré) to write something off (as a total loss)3. MÉDECINEpertes (blanches) whites, (vaginal) discharge————————à perte locution adverbialeà perte de vue locution adverbiale1. [loin] as far as the eye can see————————en pure perte locution adverbialeil a couru en pure perte, il a quand même manqué son train it was absolutely no use running, he missed the train all the same -
7 irabazi
iz.1. Fin.a. profit; \irabazi garbi net profit; \irabazi gordin gross profit; \irabaziak eta galerak profits and losses; \irabazi bidegabeak illicit profits | ill-begotten gains; \irabazi urriak lortu to bring in meagre profitsb. \irabaziak earnings; kapitalaren \irabaziak capital gains; \irabazien erdia eman zion he gave her half of his earnings; liburuen \irabaziak behartsuen artean banatu zituen he distributed the earnings from the books among the poor; urteroko \irabaziak yearly earnings2. ( apustuari d.) winnings du/ad.a. ( lortu) to get, achieve, obtainb. ( ardietsi) to gain, earn; betiko bizitza irabaz dezagun let us gain eternal life ; itzul-lanetan \irabazi duen entzutea a reputation gained from his translation work; zer \irabazi duzu hainbeste gezur esanda? what have you gained by lying so much?; barkamen osoa irabazteko in order to gain a full pardonc. ( merezi izan) to deserve; ongi \irabazia du gaur egiten zaion omenaldia he richly deserves the homage they're paying to him todayd. ( saria) to wine. ( lurralde, eskualde, itsasoari) to reclaim; holandarrek lurra \irabazi diote itsasoari the Dutch have reclaimed land from the seaf. ( besteren onginahia lortu edo beretu) to gain; zer balio du gizonak mundua irabaz dezan, arima galtzen baldin badu? what good is it for a man to gain the world if he loses his soul2. Fin.a. ( soldata, bizimodua) to earn; egunoroko ogia \irabazi to earn one's daily bread; lan asko egiten du baina gutxi irabazten he works a lot but earns little; jateko adina \irabazi to earn enough to eatb. ( interesa) to earnc. ( dirua) to make, earn; nekearen nekez \irabazitako txanponak hard-earned money; etxea erosi zuen salmentan \irabazi zuenarekin he bought the house with what he made on the sale; ikazkintzan irabazten zituen sos apurrak the pittance he made from charcoal making3. ( garaitu)a. ( partidua, lasterketa) to win; nork irabazten du? who's winning?b. ( lehiakidea) to leave behind, surpass, outstripc. ( kontrakoa) to beat; Galartzak Retegiri \irabazi dio oraingoan Galartza's beaten Retegi this time -
8 прибыли и убытки от продажи ценной бумаги или иного распоряжения ею
Универсальный русско-английский словарь > прибыли и убытки от продажи ценной бумаги или иного распоряжения ею
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9 balancer
balancer [balɑ̃se]➭ TABLE 31. transitive verbe. ( = équilibrer) [+ compte] to balance2. reflexive verba. ( = osciller) [bras, jambes] to swing ; [bateau] to rock ; [branches] to sway ; [personne] (sur une balançoire) to swing ; (sur une bascule) to seesaw• ne te balance pas sur ta chaise ! don't tip your chair back!b. ( = se jeter) (inf) to throw o.s.* * *balɑ̃se
1.
1) ( faire osciller) [vent] to sway [branches]; to swing [cordage]2) (colloq) ( jeter) to chuck (colloq), to throw [projectile, ordures] ( sur at); to chuck out (colloq), to throw out [vieux habits, objets inutiles]3) (colloq) ( dire) ( brutalement) to toss off [phrases, réponse]; ( pêle-mêle) to bandy [something] about [chiffres]4) (colloq) ( dénoncer)5) to balance [compte]
2.
verbe intransitif1) ( osciller) [branches] to sway; [corde, trapèze] to swing; [bateau] to rock2) ( hésiter)balancer entre deux personnes — to hesitate ou be torn between two people
3.
se balancer verbe pronominal1) ( se mouvoir) [personne, animal] to sway; [bateau] to rock2) (colloq) ( se jeter)se balancer du sixième étage — to fling oneself off the sixth GB ou seventh US floor
* * *balɑ̃se1. vt1) (= faire osciller) to swing2) (= lancer) to fling3) * (= renvoyer, jeter) to chuck out *2. vi1) (= osciller) to swing2) figEntre les deux mon coeur balance. — My heart is torn between the two of them.
* * *balancer verb table: placerA vtr1 ( faire osciller) [vent] to sway [branches]; to swing [cordage]; balancer les bras/jambes to swing one's arms/legs; balancer la tête to rock one's head; balancer la queue to wag its tail; il balançait la tête de droite à gauche he was rocking his head from right to left;2 ○( jeter) to chuck○, to throw [projectile, ordures]; balance-moi le tournevis chuck ou pitch○ US me the screwdriver; arrête de balancer des cailloux! stop chucking stones!; balancer qch par la fenêtre or vitre to chuck ou pitch○ sth out of the window; balancer qch sur qch/qn to chuck sth at sth/sb; balancer une gifle à qn to whack sb○; balancer des coups de pied dans qch to kick sth;3 ○( se débarrasser de) to chuck out○, to throw out [vieux habits, objets inutiles]; j'ai balancé tous mes bibelots I've chucked out all my trinkets;4 ○( dire) ( brutalement) to toss off [phrases, réponse]; ( pêle-mêle) to bandy [sth] about [chiffres]; balancer des statistiques/dates à la figure de qn to fling statistics/dates at sb; balancer une nouvelle à qn to break the news to sb brutally; je leur ai balancé: ‘je m'en fiche!’ ‘I don't give a damn○!’ I flung back at them;5 ○( dénoncer) balancer qn to squeal on sb◑; être balancé or se faire balancer par qn to be squealed on by sb; il a menacé de balancer tout ce qu'il sait he's threatened to come out with everything he knows;6 Compta to balance [compte].B vi1 ( osciller) [branches] to sway; [corde, trapèze] to swing; [bateau] to rock;2 ( hésiter) balancer entre deux choix/personnes to hesitate ou be torn between two choices/people; il balance entre le ‘oui’ et le ‘non’ he is wavering between ‘yes’ and ‘no’; entre les deux mon cœur balance my heart is torn between the two.C se balancer vpr1 ( se mouvoir) [personne, animal] to sway; [bateau] to rock; elle se balance au rythme de la musique she is swaying to the rhythm of the music; se balancer d'un pied sur l'autre to shift from one foot to the other; se balancer de gauche à droite to sway from left to right; se balancer au bout d'une liane/d'un trapèze to swing on a creeper/a trapeze; se balancer sur sa chaise to rock on one's chair; cesse de te balancer (sur ta chaise)! stop rocking on your chair!;2 ○( se jeter) se balancer dans le vide to throw oneself into space; se balancer du sixième étage to fling oneself off the sixth GB ou seventh US floor.je m'en balance◑ I don't give a damn◑.[balɑ̃se] verbe transitif1. [bras, hanches] to swing[bébé] to rock[personne - dans un hamac] to push[se débarrasser de - personne]4. (familier) [donner - coup] to give[lancer - livre, clefs] to chuck ou to toss (over)5. (familier) [dire - insulte] to hurl6. (très familier & argot milieu) [dénoncer - bandit] to shop (très familier & UK), to squeal on (très familier) (inseparable) ; [ - complice] to rat on (inseparable)7. FINANCE [budget, compte] to balance————————[balɑ̃se] verbe intransitif————————se balancer verbe pronominal intransitif1. [osciller - personne] to rock, to sway ; [ - train] to roll, to sway ; [ - navire] to roll, to pitch ; [ - branche] to sway2. [sur une balançoire] to swing[sur une bascule] to seesaw3. [se compenser] to balanceprofits et pertes se balancent profits and losses cancel each other out, the account balances4. (familier & locution) -
10 прибутки і збитки від продажу цінного паперу або іншого розпоряджання ним
realised gains and losses; realised profits and lossesУкраїнсько-англійський словник > прибутки і збитки від продажу цінного паперу або іншого розпоряджання ним
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11 прибыли и убытки от продажи ценной бумаги или иного распоряжения ею
Banks. Exchanges. Accounting. (Russian-English) > прибыли и убытки от продажи ценной бумаги или иного распоряжения ею
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12 счёт прибылей и убытков
1) American: earnings report2) Railway term: profit and loss statement (UK - profit and loss account - AD)3) Law: profits and losses account4) Economy: income statement account, loss and gain account, loss and gains account, profit-and-loss account, statement of income, statement of operations5) Accounting: (account) profit and loss6) Banking: profit and loss account7) Business: PLS account, income and expenditure account, income statement8) Management: account of profit and loss9) EBRD: current operating performance statement, income account, operating statement, statement of profit and loss10) Makarov: profit and loss (account)Универсальный русско-английский словарь > счёт прибылей и убытков
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13 прибыли и убытки
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14 partnership
Gen Mgta contractual relationship between two or more people who agree to share in the profits and losses of a business. A partnership is not an incorporated company and the individual partners are responsible for decisions and debts. A partnership at the organizational level is known as a joint venture or strategic alliance. -
15 распределение прибыли и убытков
1) General subject: allocation of profits and losses (АД)2) Finances: profit and loss sharingУниверсальный русско-английский словарь > распределение прибыли и убытков
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16 доход
сущ.income; (государственный, особ. за год) revenue; (поступления, прибыль) earnings; proceeds; profit; return; yieldдавать (приносить) доход — to bring an income; yield a profit; ( о процентном доходе) to yield interest
декларация о доходах — income declaration (statement); ( налоговая декларация) tax declaration (returns)
конвенция об отмывании, поиске, аресте и конфискации доходов, полученных преступным путём — convention on the laundering, search, apprehension and confiscation of earnings (incomes) gained by illegal (illicit) means
распределение доходов — distribution of incomes; income distribution
регулирование доходов — adjustment of incomes; income adjustment
- доход на акциюдоход, получаемый от инвестиций фонда оборотных средств — income derived from investments of the working capital fund
- доход от процентов
- доход от торговли валютой
- доход от франшизы
- доход по ценным бумагам
- валовой доход
- валютный доход
- гарантированный доход
- государственный доход
- личный доход
- накопленный доход
- национальный доход
- нетрудовой доход
- обеспеченный доход
- облагаемый доход
- процентный доход
- реальный доход
- совокупный доход
- средний доход
- текущий доход
- трудовой доход
- фиксированный доход
- чистый доход -
17 прибыли и убытки
profit-and-loss, profits and lossesРусско-Английский новый экономический словарь > прибыли и убытки
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18 затраты, относимые к возмещаемым / доходы, уменьшающие сумму возмещаемых затрат
Sakhalin energy glossary: cost recoverable / deductible (Profits and losses associated with currency hedging should be cost recoverable/deductible.)Универсальный русско-английский словарь > затраты, относимые к возмещаемым / доходы, уменьшающие сумму возмещаемых затрат
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19 участвовать в прибылях и убытках
General subject: share profits and lossesУниверсальный русско-английский словарь > участвовать в прибылях и убытках
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20 compensazione
f finance clearingcompensazione di borsa stock exchange clearings(= risarcimento) compensationoffsetcompensazioni al risparmio offsets to savingmedicine compensationmeccanismo di compensazione compensation mechanismtechnology adjustment* * *compensazione s.f.1 compensation, making up2 (dir.) set-off, compensation3 (econ.) compensation, offset, equalization; ( di debito) set-off; (fin., banca) clearing: saldo di compensazione, compensation balance; compensazione fiscale delle perdite, loss set-off; compensazione di un bilancio, settlement of a balance; compensazione contabile, offsetting; errore di compensazione, offsetting error; compensazione fra profitti e perdite, offsetting of profits and losses; conto di compensazione, equalization account; imposta di compensazione, equalization tax; (trib.) compensazione di perdite con utili di esercizi precedenti, (amer.) tax loss carryback; compensazione di perdite con utili di esercizi successivi, (amer.) tax loss carryforward // (Borsa): compensazione di saldi, evening up; prezzo di compensazione, clearing price // (banca): operazione di compensazione, clearance; accordo di compensazione, clearing agreement; compensazione di cambio, exchange clearing; stanza di compensazione, clearing house; compensazione di assegni, cheque clearing6 (psic.) compensation.* * *[kompensat'tsjone]sostantivo femminile1) (bilanciamento) compensation, offset2) banc. econ. clearance, clearing3) dir. (annullamento di crediti e debiti) setoff* * *compensazione/kompensat'tsjone/sostantivo f.1 (bilanciamento) compensation, offset2 banc. econ. clearance, clearing; camera di compensazione clearing house3 dir. (annullamento di crediti e debiti) setoff.
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