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1 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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2 Income Statement
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3 income statement
отчёт о прибылях и убытках (отчёт, иллюстрирующий результаты деятельности компании за определённый период времени, как правило, финансовый год)Англо-русский словарь промышленной и научной лексики > income statement
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4 income statement
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5 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:.jpg)
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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6 Instalment Activity Statement
(ANZ) Fina standard form used in Australia to report Pay-As-You-Go installment payments on investment income.Abbr. IASThe ultimate business dictionary > Instalment Activity Statement
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7 Internal Revenue Service Income Tax Withholding statement
American: W4Универсальный русско-английский словарь > Internal Revenue Service Income Tax Withholding statement
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8 Internal Revenue Service Income statement form
American: W2Универсальный русско-английский словарь > Internal Revenue Service Income statement form
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9 balance de resultados
• income statement• income stock• income-split tax system• profit and loss statement• statement of income -
10 джерело прибутку
income source, statement of income -
11 dichiarazione dei redditi
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12 račun dobitaka i gubitaka
• statement of income and expense; trading profit and loss statement -
13 whakapaunga
statement of income and expenditure; cash flow statement; expenditure; expenses -
14 whakapaunga
statement of income and expenditure; cash flow statement; expenditure; expenses -
15 estado de ingresos y egresos
• statement of income and expenseDiccionario Técnico Español-Inglés > estado de ingresos y egresos
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16 pūrongo whiwhinga
statement of income and expenditure -
17 dichiarazione dei redditi
statement of income, (modulo) tax returnNuovo dizionario Italiano-Inglese > dichiarazione dei redditi
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18 pūrongo whiwhinga
statement of income and expenditure -
19 Gewinn- und Verlustrechnung
Gewinn- und Verlustrechnung f (GuV, GuV-Rechnung) 1. FIN earnings report; operating statement (Ergebnisrechnung unter 1 Jahr); 2. RW (BE) income statement, profit and loss account, profit and loss statement, statement of income, income accounts, income and expenditure account, statement of earnings (Synonym: Ergebnisrechnung, Erfolgsbilanz, Aufwands- und Ertragsrechnung)* * *f (GuV, GuV-Rechnung) 1. < Finanz> earnings report, Ergebnisrechnung unter 1 Jahr operating statement; 2. < Rechnung> income statement (BE), profit and loss account, profit and loss statement, statement of income, income accounts, income and expenditure account, statement of earnings* * *Gewinn- und Verlustrechnung
profit-and-loss report (account), statement of revenue and expenditure (of profit and loss, US, of income, US), operating (income, earnings) statement (US), corporate earnings report (US);
• konsolidierte Gewinn- und Verlustrechnung consolidated profit and loss (income, US, earnings) statement, consolidated profit and loss account, consolidated statement of earnings (US);
• vergleichende Gewinn- und Verlustrechnung comparative income statement (US);
• mit Prüfungsvermerk versehene Gewinn- und Verlustrechnung audited statement;
• zusammengesetzte Gewinn- und Verlustrechnung cumulative profit and loss statement (US);
• Gewinn- und Verlustrechnung in Kontoform single-step income statement;
• Gewinn- und Verlustrechnung in Staffelform reducing-balance (statement) form;
• Gewinn- und Verlustrechnung mit Vergleichszahlen aus dem Vorjahr comparative income statement (US);
• Gewinn- und Verlustrechnung genehmigen to approve profit and loss accounts.Business german-english dictionary > Gewinn- und Verlustrechnung
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20 отчёт о прибылях и убытках
1) General subject: profit & loss account2) Economy: earnings report, profit-and-loss report, statement of assets and liabilities, statement of income and expenditures, statement of profit and loss, or income statement, income statement, statement of income3) Accounting: income statement, profit and loss account4) Business: income and expense statement, operating statement, profit and loss statement (UK - profit and loss account - AD), statement of earnings, statement of income5) Investment: P&L, income statement( statement of operations)6) EBRD: statement of earned surplus7) Microsoft: P&L statementУниверсальный русско-английский словарь > отчёт о прибылях и убытках
См. также в других словарях:
Statement of Income — derjenige Teil der angloamerikanischen Gewinn und Verlustrechnung, der ausschließlich zur Ermittlung des Periodengewinns dient; die Gewinnvortragsrechnung ist nicht darin enthalten, sondern wird im ⇡ Statement of Earned Surplus erfasst.… … Lexikon der Economics
income statement — n. A statement of financial gains and losses over a twelve month period; also called earnings report, operating statement, profit and loss statement. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney… … Law dictionary
income statement — or income account n. a financial statement that summarizes the various transactions of a business during a specified period, showing the net profit or loss; profit and loss statement … English World dictionary
Statement of Earned Surplus — Statement of Retained Earnings; zweiter Teil der angloamerikanischen Gewinn und Verlustrechnung, in dem die Veränderung des Gewinnvortrags dargestellt wird im Gegensatz zum ⇡ Statement of Income. Gliederung: Gewinnvortrag des letzten Jahres +… … Lexikon der Economics
Statement of retained earnings — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
statement — Also receipt Euroclear Clearing and Settlement glossary A detailed summary of an account. Euroclear Clearing and Settlement glossary See deposit receipt, withdrawal receipt. Euroclear Clearing and Settlement glossary * * * statement state‧ment… … Financial and business terms
statement — In a general sense, an allegation; a declaration of matters of fact. The term has come to be used of a variety of formal.narratives of facts, required by law in various jurisdictions as the foundation of judicial or official proceedings and in a… … Black's law dictionary
Income Statement — engl. für ⇡ Gewinn und Verlustrechnung (GuV). Vgl. auch ⇡ Statement of Income … Lexikon der Economics
Statement of Profit and Loss — angloamerikanische Bezeichnung für ⇡ Gewinn und Verlustrechnung. Zu unterteilen in: (1) ⇡ Statement of Income, das der Ermittlung des Periodengewinns dient, und (2) ⇡ Statement of Earned Surplus, das die Veränderung des Gewinnvortrags darstellt … Lexikon der Economics
statement of operations — USA income statement, Also known as a profit and loss statement or a statement of operations. A financial statement for companies that indicates how revenue (money received from the sale of products and services before expenses are taken out) is… … Law dictionary
statement of cash flows — USA statement of cash flows, Also known as cash flow statement. In financial accounting, a financial statement that shows a company s incoming and outgoing money (sources and uses of cash) during a time period (often quarterly or annually). The… … Law dictionary
