-
1 statement of profit and loss
фин., учет = profit and loss statement
* * *
= profit and loss account.* * *. . Словарь экономических терминов .Англо-русский экономический словарь > statement of profit and loss
-
2 statement of profit and loss
1) Юридический термин: баланс прибыли и убытка2) ЕБРР: счёт прибылей и убытковУниверсальный англо-русский словарь > statement of profit and loss
-
3 statement of profit and loss
The English-Ukrainian Dictionary > statement of profit and loss
-
4 Statement of profit and loss
حساب الأرباح والخسائرEnglish-Arabic economic glossary > Statement of profit and loss
-
5 statement of profit and loss
• tuloslaskelma -
6 statement of profit and loss
• Aufstellung von Gewinn und VerlustEnglish-German anglicism dictionary > statement of profit and loss
-
7 statement of profit and loss
English-russian dctionary of contemporary Economics > statement of profit and loss
-
8 statement of profit and loss
English-russian dctionary of diplomacy > statement of profit and loss
-
9 statement, of, profit, and, loss
état m des résultatsEnglish-French legislative terms > statement, of, profit, and, loss
-
10 statement of profit and loss, or income statement
Универсальный англо-русский словарь > statement of profit and loss, or income statement
-
11 notes to statement of profit and loss
Деловая лексика: примечания к отчёту о прибылях и убыткахУниверсальный англо-русский словарь > notes to statement of profit and loss
-
12 notes to the statement of profit and loss
Американизм: примечания к отчёту о прибылях и убыткахУниверсальный англо-русский словарь > notes to the statement of profit and loss
-
13 notes to the statement of profit and loss
Англо-русский экономический словарь > notes to the statement of profit and loss
-
14 profit and loss statement
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
* * *
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
-
15 profit and loss statement (англ.)
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.)
Англо-русский словарь нормативно-технической терминологии > profit and loss statement (англ.)
-
16 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
-
17 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. -
18 profit and loss account
profit and loss account (P&L account)(E: BE) ACC Ergebnisrechnung f, Gewinn- und Verlustrechnung f, GuV-Rechnung f, GuV f, Aufwands- und Ertragsrechnung f, Erfolgsbilanz f (1. an account in the books of an organization showing profits or loss on its actual business activities after deduction of the appropriate expenses, unterjährige Ergebnisrechnung; 2. one of the statutory accounts, derived from the accounts in the books, which has to be filed annually stating the profit or loss of an organization; synonymous: AE income account; income statement)Englisch-Deutsch Fachwörterbuch der Wirtschaft > profit and loss account
-
19 profit-and-loss statement
-
20 profit and loss statement
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
См. также в других словарях:
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
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 — noun an account compiled at the end of an accounting period to show gross and net profit or loss (Freq. 1) • Syn: ↑profit and loss account • Hypernyms: ↑account, ↑accounting, ↑account statement * * * noun … Useful english dictionary
profit and loss statement — index ledger Burton s Legal Thesaurus. William C. Burton. 2006 profit and loss statement … 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 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 — 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 — profit and loss ac.count n BrE a financial statement showing a company s income, spending, and profit over a particular period … Dictionary of contemporary English
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 — 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
