Definition of profit and loss account in English:

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.
损益账户
Example sentencesExamples
- 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.
- The gross depreciation was debited in the profit and loss account followed by a simultaneous credit to the profit and loss account to adjust for the capitalisation of the depreciation in stock.
- 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.
- 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.
- The cost of past redundancies was accounted for by the release of a provision of €412 million made in 2000-2001 and was therefore not expensed in the profit and loss account last year.
1. 1.1 A financial statement showing a company's net profit or loss in a given period.
  （公司某一时期的）损益财务报表
  Example sentencesExamples
  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.
  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.
  Abbreviated accounts contain no profit and loss account, no directors' report, and only an abbreviated balance sheet.
  It is one that appears neither in its balance sheet nor in its profit and loss account, but discreetly in the notes: it is the performance of its fund management arm.
  The operation, in which the bank has invested £7.3m, will publish its own profit and loss accounts.

Definition of profit and loss account in US English:

profit and loss account

(also P & L)

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.
损益账户
Example sentencesExamples
- 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.
- The gross depreciation was debited in the profit and loss account followed by a simultaneous credit to the profit and loss account to adjust for the capitalisation of the depreciation in stock.
- The cost of past redundancies was accounted for by the release of a provision of €412 million made in 2000-2001 and was therefore not expensed in the profit and loss account last year.
- 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.
1. 1.1 A financial statement showing a company's net profit or loss in a given period.
  （公司某一时期的）损益财务报表
  Example sentencesExamples
  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.
  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.
  Abbreviated accounts contain no profit and loss account, no directors' report, and only an abbreviated balance sheet.
  The operation, in which the bank has invested £7.3m, will publish its own profit and loss accounts.
  It is one that appears neither in its balance sheet nor in its profit and loss account, but discreetly in the notes: it is the performance of its fund management arm.

单词	profit and loss account
释义	Definition of profit and loss account in English: 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. 损益账户 Example sentencesExamples 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. The gross depreciation was debited in the profit and loss account followed by a simultaneous credit to the profit and loss account to adjust for the capitalisation of the depreciation in stock. 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. 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. The cost of past redundancies was accounted for by the release of a provision of €412 million made in 2000-2001 and was therefore not expensed in the profit and loss account last year. 1.1 A financial statement showing a company's net profit or loss in a given period. （公司某一时期的）损益财务报表 Example sentencesExamples 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. 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. Abbreviated accounts contain no profit and loss account, no directors' report, and only an abbreviated balance sheet. It is one that appears neither in its balance sheet nor in its profit and loss account, but discreetly in the notes: it is the performance of its fund management arm. The operation, in which the bank has invested £7.3m, will publish its own profit and loss accounts. Definition of profit and loss account in US English: profit and loss account (also P & L) 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. 损益账户 Example sentencesExamples 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. The gross depreciation was debited in the profit and loss account followed by a simultaneous credit to the profit and loss account to adjust for the capitalisation of the depreciation in stock. The cost of past redundancies was accounted for by the release of a provision of €412 million made in 2000-2001 and was therefore not expensed in the profit and loss account last year. 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. 1.1 A financial statement showing a company's net profit or loss in a given period. （公司某一时期的）损益财务报表 Example sentencesExamples 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. 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. Abbreviated accounts contain no profit and loss account, no directors' report, and only an abbreviated balance sheet. The operation, in which the bank has invested £7.3m, will publish its own profit and loss accounts. It is one that appears neither in its balance sheet nor in its profit and loss account, but discreetly in the notes: it is the performance of its fund management arm.
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