Profit and Loss Account formats

Profit and Loss Account formats
формы Отчета о прибылях и убытках

Компании в Великобритании могут выбрать одну из четырех форм этого отчета: двух вертикальных и двух горизонтальных


Специализированный англо-русский словарь бухгалтерских терминов. .

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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 — 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

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  • format — The method of presenting financial statements chosen by an organization. Incorporated bodies must use the formats prescribed by the Companies Act for their balance sheet and profit and loss account. The profit and loss format is also regulated by …   Accounting dictionary

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  • horizontal form — The presentation of a financial statement in which the debits are given on one side of the statement and the credits on the other. In the case of a balance sheet, the fixed assets and current assets would be shown on the left hand side of the… …   Accounting dictionary

  • vertical form — The presentation of a financial statement in which the debits and credits are shown one above the other. Compare: horizontal form See: balance sheet formats, profit and loss account formats …   Accounting dictionary

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