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trading, profit and loss account

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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

  • Media and Publishing — ▪ 2007 Introduction The Frankfurt Book Fair enjoyed a record number of exhibitors, and the distribution of free newspapers surged. TV broadcasters experimented with ways of engaging their audience via the Internet; mobile TV grew; magazine… …   Universalium

  • Business ownership within England and Wales — There are many ways in which a business may be owned under the legal system of England and Wales.Different types of ownership are suitable for organisations depending on the degree of control the owners wish to have over the business. The choice… …   Wikipedia

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