profit and loss account

用法例句

Closing entries

结帐分录,将收入和费用帐户结转于损益帐户的分录。

The profit and loss account show the movements which have take place since the last balance sheet.

该损益帐目表明子上次资产负债表以来已经发生的变动。

Dividends， interest， gai and lo es on the investments are recorded in a ropriate income statement accounts.

投资中的分红、息、益、损失被记录在相应的损益表帐户中。

Accountant Handling of Profit and Loss Adjustment in Enterprisc;

企业会计涉及损益调整事项的帐务处理

Losses or gains in remittances resulting from differences in exchange rates shall be recorded as current gains or losses for the year in which they occur.

因汇率的差异而发生的汇兑损益，应以实现数为准，作为本年损益列帐。

The correcting entry includes a debit or credit to prior-period adjustment for the error amount and a credit or debit to the asset or liability ac- count that was misstated.

调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。

Income received or receivable from marketable securities in cur- rent period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as cur- rent profit or loss.

当期的有价证券收益以及有价证券转让所取得的收入与帐面成本的差额记入当期损益。

"Each period, the retained earnings account is credited for the amount of net earnings or debited for the amount of net loss."

在一定期限内，留存收益帐是记入贷方的净收益数和借方的净损失数。

Profit and Loss) and the Cash-Flow Projection.

记好帐对编制当年的财务报表，如损益表(润和亏损)现金流动预测是必要的。

Good records are essential for the preparation of current financial statements, such as the Income Statement (Profit and Loss) and the Cash-Flow Projection.

记好帐对编制当年的财务报表，如损益表(利润和亏损)和现金流动预测是必要的。

consolidated income statement

合并损益表,综合损益表

gain(loss) from disposal of discontinued segments

停业部门损益—处分损益

Retained Earnings is the corporation account that carries the balance of the business' s net income less its net losses from operations and less any declared dividends accumulated over the corporation's lifetime.

留存收益帐户用来记载公司经营中的累计净利润减去净损失和累计宣告的所有股利后的于额。

non-operating income and expense account

非营业收益及费用帐户

pretax accounting income

未扣税金的帐面收益

non-operating income and expense accounts

营业外收益及费用帐户

Fifth, make closing entries, journalize and post them; close all revenue and expense accounts; calculate net income anc transfer it to retained earnings account.

第五，作结帐分录，过帐以后结清全部收入和费用帐户，结算本期净收益进而结转留存收益帐户。

There are two owner's equity accounts in a proprietorship: a Capital and a Drawings account.

在独资企业中设立了两种业主权益帐户：资本帐户和提款帐户。