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1 profit and loss account
A revenue or expense account whose balance will be transferred to a retained earnings account at the end of a fiscal year. Balances in profit and loss accounts determine the net income or net loss for the year.
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retained profit — ➔ profit1 * * * retained profit UK US noun [U or plural] ACCOUNTING, FINANCE ► RETAINED EARNINGS(Cf. ↑retained earnings): »After dividends were paid out, the retained profit was €8.8m. »The lack of retai … Financial and business terms
profit — total revenue less total expenses for a period of time calculated in accordance with generally accepted accounting principles. Glossary of Business Terms Revenue minus cost. The amount one makes on a transaction. Bloomberg Financial Dictionary *… … Financial and business terms
Retained earnings — Accounting earnings that are retained by the firm for reinvestment in its operations; earnings that are not paid out as dividends. The New York Times Financial Glossary * * * retained earnings retained earnings ➔ earnings * * * Earnings not… … Financial and business terms
retained earnings — Earnings of a corporation from the current as well as prior years that have neither been distributed to the shareholders as dividends nor transferred to the surplus account. Corporate earnings accumulated over time. One of a corporation s equity… … Financial and business terms
retained earnings — /rɪˌteɪnd ɜ:nɪŋz/, retained income /rɪˌteɪnd ɪnkʌm/, retained profit /rɪˌteɪnd prɒfɪt/ plural noun an amount of profit after tax which a company does not pay out as dividend to the shareholders, but which is kept to be used for the further… … Dictionary of banking and finance
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
retained earnings — retained profits; = ploughed back profits; = retentions The net profit available for distribution, less any distributions made, i.e. the amount kept within the company. Retained earnings are recorded in the profit and loss reserve … Accounting dictionary
retained earnings — retained profits; ploughed back profits; retentions The net profit available for distribution, less any distributions made, i. e. the amount kept within the company. Retained earnings are recorded in the profit and loss reserve … Big dictionary of business and management
Profit (accounting) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
profit — Most commonly, the gross proceeds of a business transaction less the costs of the transaction; i.e. net proceeds. Excess of revenues over expenses for a transaction; sometimes used synonymously with net income for the period. Gain realized from… … Black's law dictionary