profit and loss account - vertaling naar Engels
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profit and loss account - vertaling naar Engels

FINANCIAL STATEMENT OF A COMPANY: SHOWS THE COMPANY’S REVENUES AND EXPENSES DURING A PARTICULAR PERIOD
Profit and loss account; Profit and loss statement; Statement of Financial Performance; P&L; Profit and loss; Income Statement; Top line; Trading and Profit and Loss Account (UK); Profit and Loss Account; Profit statement; P and L; Statement of comprehensive income; Statement of Comprehensive Income; Statement of operations; Operating statement; Non-recurring items; Profit and loss appropriation account; Earnings statement; Profit & loss
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Sankey Diagram - Income Statement (by Adrián Chiogna)

profit and loss account         

сокращение

P&L account

P/L account

P+L account

бухгалтерский учет

счет прибылей и убытком [доходов и расходов]

результативный счет (бухгалтерский счет, на котором учитываются поступление и расходование средств компании)

Великобритания

отчет о прибылях и убытках

отчет о результатах хозяйственной деятельности (один из отчетов, предусмотренных уставом большинства компаний с ограниченной ответственностью Великобритании; заполняется ежегодно и состоит из трех частей: первая - отчет об основных направлениях деятельности, результат этого счета - валовая прибыль (или убыток); вторая - отчет о доходах от всех других направлений деятельности, его результат - чистая прибыль (убыток) до вычета налогов (при вычитании налога с доходов корпораций получают чистую прибыль после вычета налогов); третья - отчет о распределении чистой прибыли после вычета налогов на дивиденды акционеров и на резервный капитал)

синоним

income and expenditure account; income statement account; profit and loss statement

Смотрите также

gross profit; net profit; net profit before taxation; dividend

top line         
верхняя линия прописных букв
income statement         

финансы

декларация о доходах (официальный документ, содержащий сведения о доходах его автора, как правило, в целях налогообложения)

Смотрите также

profit and loss statement

Definitie

храбрая
ж.
Женск. к сущ.: храбрый (1*).

Wikipedia

Income statement

An income statement or profit and loss account (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) is one of the financial statements of a company and shows the company's revenues and expenses during a particular period.

It indicates how the revenues (also known as the “top line”) are transformed into the net income or net profit (the result after all revenues and expenses have been accounted for). The purpose of the income statement is to show managers and investors whether the company made money (profit) or lost money (loss) during the period being reported.

An income statement represents a period of time (as does the cash flow statement). This contrasts with the balance sheet, which represents a single moment in time.

Charitable organizations that are required to publish financial statements do not produce an income statement. Instead, they produce a similar statement that reflects funding sources compared against program expenses, administrative costs, and other operating commitments. This statement is commonly referred to as the statement of activities. Revenues and expenses are further categorized in the statement of activities by the donor restrictions on the funds received and expended.

The income statement can be prepared in one of two methods. The Single Step income statement totals revenues and subtracts expenses to find the bottom line. The Multi-Step income statement takes several steps to find the bottom line: starting with the gross profit, then calculating operating expenses. Then when deducted from the gross profit, yields income from operations.

Adding to income from operations is the difference of other revenues and other expenses. When combined with income from operations, this yields income before taxes. The final step is to deduct taxes, which finally produces the net income for the period measured.

Voorbeelden uit tekstcorpus voor profit and loss account
1. Nick Bubb at Pali International said: "The profit–and–loss account is very opaque and it will be interesting eventually to see exactly how they got there.
2. The extent of Israel‘s success in these tasks will influence the profit and loss account in this campaign ? an account whose interim results are far from encouraging.
3. The provisioning does not affect the profit–and–loss account but in the future the bank may have to make a provision there too, which would sting its results.
4. The Church is like any other business with a balance sheet and profit and loss account, in that it has to make financial choices about how to sweat its assets and contain its liabilities.
5. It approved the contents of the auditors’ report for the financial documents, the balance sheet and profit and loss account and the board of directors report about the company’s activities, and discharge the board members from responsibility of managing the company.
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