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单词 profit and loss account
释义

profit and loss account

noun
1An account in the books of an organization to which incomes and gains are credited and expenses and losses debited, so as to show the net profit or loss over a given period.Like most companies it has increased the percentage of its wage and salary bill that it expenses to its profit and loss account for pension contributions from 3.5 per cent to 4.3 per cent....
  • Elan has put $40 million per annum in interest and dividend income in its profit and loss account from this source, even though it hasn't actually received the money.
  • Now, the fair value of the option will be imputed at the time of issue and amortized as an expense in the profit and loss account over the vesting period.
1.1A financial statement showing a company’s net profit or loss in a given period.This led to a widespread practice of preparing a detailed profit and loss account internally while presenting a summarised statement to the general meeting for approval and publication....
  • The operation, in which the bank has invested £7.3m, will publish its own profit and loss accounts.
  • Although net cash is shown on the balance sheet, the profit and loss account shows an amount for interest paid, suggesting the company runs with small net debt for most of the year.
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更新时间:2024/12/23 23:11:30