profits-and-loss

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• profit and loss account formats — The four formats given for profit and loss accounts by the Companies Act (1985): • vertical format, analysing costs by type of operation and function; • vertical format, analysing costs by items of expense; • horizontal format, analysing costs by …   Accounting dictionary

• profit and loss account — index budget Burton s Legal Thesaurus. William C. Burton. 2006 profit and loss account …   Law 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 …   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

• note of historical cost profits and losses — A memorandum item in the annual accounts and report of a company giving an abbreviated restatement of the profit and loss account, showing the reported profit or loss as if no revaluations had been made. The statement need not be made where the… …   Accounting dictionary

• realised profits and losses — for accounting purposes, a transaction is normally treated as being effected at the point at which the invoice in respect of the goods or services supplied is issued; at this point the profit or loss made on the transaction is regarded as being… …   Law dictionary

• loss — n 1: physical, emotional, or esp. economic harm or damage sustained: as a: decrease in value, capital, or amount compare gain b: an amount by which the cost of something (as goods or services) exceeds the selling price compare …   Law dictionary

• profits — index earnings, income Burton s Legal Thesaurus. William C. Burton. 2006 profits …   Law dictionary

• profit and loss appropriation account — A statement showing how the net profits or losses have been dealt with. In a company, the retained earnings brought forward is added to the net profit for the year; from this total taxation and dividends paid and proposed are deducted; other… …   Accounting dictionary

• gain and loss exhibit — report on income and profits or losses sustained by a business during an accounting period (Accounting) …   English contemporary dictionary