Übersetzung für 'profit and loss account' von Englisch nach Deutsch

profit and loss account

Ertragskonto {n}

Erfolgskonto {n}

Gewinn-und-Verlust-Konto {n} [Schreibweise laut Duden]

Gewinn- und Verlustkonto {n} [Schreibweise laut Handelsgesetzbuch]

Erfolgsrechnung {f} [schweiz.] [im engeren Sinne: Gewinn- und Verlustrechnung]acc.

Werbung

profit and loss account [Br.]

Gewinn- und Verlustrechnung {f}acc.

profit and loss account {sg}

Erfolgsrechnungen {pl}

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profit and loss summary account

Gewinn- und Verlustsammelkonto {n}acc.fin.

vertical profit and loss account format

Gewinn- und Verlustrechnung {f} in Staffelformacc.

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profit and loss item

Gewinn- und Verlustposten {m}

Erfolgsposten {m}

profit and loss forecast

Gewinn-und-Verlust-Vorschau {f}

profit and loss statement

Gewinn- und Verlusterklärung {f}

profit and loss reporting

Gewinn- und Verlustberichterstattung {f}

profit and loss transfer agreement

Ergebnisabführungs­vertrag {m}

sharing of profit and loss

Gewinn- und Verlustbeteiligung {f}

profit and loss statement <P&L>

Gewinn- und Verlustrechnung {f} <GuV>acc.

at fair value through profit and loss {adv}

ergebniswirksam zum beizulegenden Zeitwertacc.

gain and loss account

Gewinn-und-Verlustkonto {n}

profit and loss <P/L, P&L>

Gewinn und Verlust <GuV>

loss of profit

Gewinnverlust {m}

entgangener Gewinn {m}

loss of profit insurance

Betriebsunterbrechungs­versicherung {f}insur.

Geschäftsausfallversicherung {f}insur.

annual profit or loss

Jahresergebnis {n}

net profit or loss for the period

Periodenergebnis {n}acc.fin.

loss account

Verlustkonto {n}

special loss account

Sonderverlustkonto {n}acc.

account which shows a loss

Konto {n} mit einem Defizit

• A company's taxable total profits are derived from a company's profit as shown in the profit and loss account in its accounts, with the addition of any disallowed expenditure, and the deduction of any expenditure that is allowed for tax purposes but that has not been deducted in the profit and loss account.
• Hedge accounting is an accountancy practice, the aim of which is to provide an offset to the mark-to-market movement of the derivative in the profit and loss account.
• Fixed-asset turnover is the ratio of sales (on the profit and loss account) to the value of fixed assets (on the balance sheet).
• The legal persons’ tax returns include the balance sheet, as well as profit and loss account in accordance with samples prepared by the Iranian National Tax Administration.
• If an item in the profit and loss account is never chargeable or allowable for tax or is chargeable or allowable for tax purposes but never appears in the profit and loss account then this is a permanent difference.

• Moreover, interest was not being charged to the profit and loss account but capitalised, and substantial borrowings were being carried off the balance sheet.
• Example: A sales account is opened for recording the sales of goods or services and at the end of the financial period the total sales are transferred to the revenue statement account (Profit and Loss Account or Income and Expenditure Account).
• At the end of that period, the net income (or net loss) at that point is transferred from the Profit and Loss Account to the retained earnings account.
• The items on a company's balance sheet are the result of various transactions, recorded using double-entry bookkeeping at a particular point in time, to the extent that they do not form part of the profit and loss account to that point in time.
• To avoid these fluctuations in the reported profits and to reflect the revenue in the accounting period during which the activity is undertaken, the profit in respect of each contract in progress is transferred to the profit and loss account of the year by calculating the notional profit.

• The UK government responded to BEA's plea by agreeing to transfer £25 million from the airline's existing borrowings to a special account on which no interest was payable, including the option to transfer this amount to its profit and loss account as required.
• In October 1950 claimed fixed assets of £4,227,120 and current assets of £11 695 946. It had £4,058,526 in shares and had £683,010 in the profit and loss account.
• Establishing accounts depends on the size of companies, and referring to three criteria: total of the balance sheet (total of assets without losses of the accounting year), the net amount of the turnover (net, such as it appears on the profit and loss account) and the average number of the workforce.
• The SE must draw up annual accounts comprising the balance sheet, the profit and loss account, and the notes to the accounts, and an annual report giving a fair view of the company's business and of its position; consolidated accounts may also be required.