trading and profit and loss account

См. также в других словарях:

• 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

• 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

• account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you …   Financial and business terms

• 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

• trading account — The part of a profit and loss account in which the cost of sales is compared with the money raised by their sale in order to arrive at the gross profit …   Accounting dictionary

• trading account — The part of a profit and loss account in which the cost of sales is compared with the money raised by their sale in order to arrive at the gross profit …   Big dictionary of business and management

• trading account — UK US noun [C] ► ACCOUNTING a company’s financial statement showing the amount it has spent on its business activities, the money that those activities have earned in a particular period, and the profit or loss from them ► FINANCE, STOCK MARKET… …   Financial and business terms

• net profit — the remainder after all expenses of an accounting period are deducted from all revenue of the same period. Glossary of Business Terms * * * net profit net profit ➔ profit1 * * *    Trading profits after deducting the charges detailed in the… …   Financial and business terms

• Loss leader — A loss leader or leader [ [http://www.bartleby.com/61/46/L0084600.html Leader] , The American Heritage Dictionary of the English Language: Fourth Edition , Houghton Mifflin Company, 2000.] (also called a key value item in the United Kingdom) is a …   Wikipedia

• Profit/Loss Ratio — This ratio refers to a trading system s ability to generate profits over losses. The profit/loss ratio is the average profit on winning trades divided by the average loss on losing trades over a specified time period. This will give a better idea …   Investment dictionary