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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:.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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2 systems analysis
Gen Mgtthe examination and evaluation of an operation or task in order to identify and implement more efficient methods, usually through the use of computers. Systems analysis can be broken down into three main areas: the production of a statement of objectives; determination of the methods of best achieving these objectives in a cost-effective and efficient way; and the preparation of a feasibility study. -
3 análisis del estado
• statement analysis -
4 анализ баланса
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5 анализ баланса
Русско-Английский новый экономический словарь > анализ баланса
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6 анализ баланса
Бизнес, юриспруденция. Русско-английский словарь > анализ баланса
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7 анализ баланса
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8 análisis de estados financieros
• analysis of financial statements• financial standing• financial statement analysis• financial statement auditDiccionario Técnico Español-Inglés > análisis de estados financieros
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9 Bilanzanalyse
Bilanzanalyse f RW statement analysis* * *f < Rechnung> statement analysis* * *Bilanzanalyse
analysis sheet, ratio (statement, US, analysis, breakdown, US, interpretation) of a balance sheet -
10 Bilanzprüfungswesen
Bilanzprüfungswesen
auditing, accountancy service;
• Bilanzpublizität von Aktiengesellschaften corporate disclosure;
• Bilanzrechnung balance account;
• Bilanzrecht accounting law;
• Bilanzrevision auditing;
• Bilanzsaldo [capital] balance;
• Bilanzschema sample balance sheet (statement heading, US);
• Bilanzstichtag balance-sheet (accounting, statement, US) date;
• Bilanzstruktur balance-sheet structure;
• Bilanzsumme balance-sheet total;
• Bilanztag balance-sheet date;
• Bilanztransparenz transparency in business practices;
• Bilanzüberschuss surplus of assets over liabilities;
• Bilanzuntersuchung ratio analysis, statement analysis (US), breakdown of a balance sheet (US);
• Bilanzverabschiedung approval of a balance sheet;
• Bilanzveränderungen balance-sheet changes;
• Bilanzvergleich comparation of balance sheets;
• Bilanzverkürzung contraction of the balance sheet;
• Bilanzverlust deficit at end of year, loss figure shown in the balance sheet;
• Bilanzverluste accumulated losses;
• ausgewiesener Bilanzverlust loss as shown in the balance sheet;
• Bilanzveröffentlichung publication of a balance sheet;
• Bilanzverschleierung window dressing, cooking (faking) of a balance sheet;
• Bilanzvolumen balance-sheet total (volume);
• Bilanzvorbereitungsbogen work-sheet form (US);
• Bilanzvorlage, Bilanzvorlegung production of balance sheet;
• Bilanzwachstum balance-sheet growth;
• Bilanzwert book (balance-sheet) value;
• Bilanzzahlen balance-sheet figures (data);
• Bilanzzergliederung analysis sheet, breakdown of a balance sheet (US);
• Bilanzziffern balance-sheet figures (data);
• Bilanzziffern in das übliche Bilanzformular übertragen to rework statements into a standard form;
• Bilanzziffern veröffentlichen to make the balance sheets public;
• Bilanzzweck balance-sheet (statement, US) purpose. -
11 анализ баланса
1) Economy: balance analysis, balance sheet analysis, statement analysis2) EBRD: interpretation of balance sheets3) SAP.fin. financial statement analysis -
12 estado financiero
• balance sheet• financial stability• financial statement• financial statement analysis• statement of affairs• statement of financial position -
13 анализ финансовых отчётов
Универсальный русско-английский словарь > анализ финансовых отчётов
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14 estado financiero de municipalidades
• financial statement analysis• financial statement of local municipalities• financial statusDiccionario Técnico Español-Inglés > estado financiero de municipalidades
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15 memoria financiera
• financial stability• financial statement• financial statement analysis -
16 pieza contable
• financial stability• financial statement• financial statement analysis -
17 сокращенный баланс
Бизнес, юриспруденция. Русско-английский словарь > сокращенный баланс
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18 анализ финансовых соотношений
Accounting: financial ratio analysis, financial statement analysisУниверсальный русско-английский словарь > анализ финансовых соотношений
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19 Bilanzuntersuchung
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20 análisis de balance
• balance sheet analysis• statement analysis
См. также в других словарях:
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financial statement analysis — examination of a business financial data in order to determine its economic situation … English contemporary dictionary
