trading and profit and loss account

statement of merchandise income and profit and loss

商品收益及损益计算表

statement of realization income and loss

变产清算损益计算表

Account of business ( business report )

营业报告书，损益计算表。

financial statement

决算表(指资产负债表、损益计算书等)

make a detailed statement of profit and loss

出具详细的损益计算书

accounting for non-operating gains and losses

非营业损益的会计核算

general section

损益计算书的总务之部

These gains or losses, if material in amount, should be shown separately in the income statement in computing the income from operations.

这些收益或损失,如果金额较大的话,应该在计算经营收益的损益表中单独列示。

Thus, analysts don't need to compute the ratio, and they can just read it directly from the income statement.

这样,分析者就不用自己计算,而是直接从损益表上阅读即可。

B: Well, the balance sheet and profit and loss statement for this past fiscal year should be ready soon.

嗯，去年财政年度的资产负债表和损益计算书马上就该做出来了。

The capital expenditures budget and the budgeted income statement provide data for the cash budget, or statement of budgeted cash receipts and disbursements.

资本支出预算和预计损益表都为现金预算即预计的现金收支汇总表提供了资料。

consolidated income statement

合并损益表,综合损益表

According to the GAAP, the earnings per common share should be computed by the corporation and disclosed on the income statement.

根据公认会计原则的要求,公司应当计算普通股的每股净收益,并在损益表上予以披露。

Regarding the balance sheet and income statement referred to in Paragraph 1 above, a business may, depending on actual need, prepare detailed lists of accounts and cost statement.

第一项资产负债表及损益表，商业得视实际需要，另编各科目明细表及成本计算表。

comparative budget and actual income sheet

预算与实际比较的损益表

descriptive financial statement

附有说明书的损益计算书

combined statement of income and earned surplus

损益与公积金合并计算书

Studying Present-value-Accountancy from the Angle of Loss and Gain.;

从损益核算的角度审视现时价值会计