group profit and loss account

group profit and loss account
Деловая лексика: результативный счёт группы компаний, счёт прибылей и убытков группы компаний

Универсальный англо-русский словарь. . 2011.

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  • consolidated profit and loss account — A combination of the individual profit and loss accounts of the members of a group of organizations, subject to any consolidation adjustments. The consolidated profit and loss account must give a true and fair view of the profit and loss of the… …   Accounting dictionary

  • consolidated profit and loss account — A combination of the individual profit and loss accounts of the members of a group of organizations, subject to any consolidation adjustments. The consolidated profit and loss account must give a true and fair view of the profit and loss of the… …   Big dictionary of business and management

  • group accounts — consolidated accounts comprising a consolidated balance sheet and a consolidated profit and loss account (in each case relating to the parent company and its subsidiary undertakings) (section 227, Companies Act 1985). Practical Law Dictionary.… …   Law dictionary

  • account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you …   Financial and business terms

  • account — ac|count1 W1S2 [əˈkaunt] n ▬▬▬▬▬▬▬ 1¦(description)¦ 2¦(at a bank)¦ 3 take account of something 4 on account of something 5 accounts 6 on account 7¦(with a shop/company)¦ 8¦(bill)¦ 9¦(arrangement to sell goods)¦ …   Dictionary of contemporary English

  • account — 1 noun 1 DESCRIPTION (C) a) a written or spoken description which gives details of an event: There were several different accounts of the story in the newspapers. | give an account: David gave us a vivid account of his trip to Rio. | blow by blow …   Longman dictionary of contemporary English

  • Profit (economics) — In economics, the term profit has two related but distinct meanings. Normal profit represents the total opportunity costs (both explicit and implicit) of a venture to an entrepreneur or investor, whilst economic profit (also abnormal, pure,… …   Wikipedia

  • consolidated profit — The combined profit of a group of organizations presented in the consolidated profit and loss account. Any intra group items should be eliminated by consolidation …   Accounting dictionary

  • Media and Publishing — ▪ 2007 Introduction The Frankfurt Book Fair enjoyed a record number of exhibitors, and the distribution of free newspapers surged. TV broadcasters experimented with ways of engaging their audience via the Internet; mobile TV grew; magazine… …   Universalium

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

  • Computers and Information Systems — ▪ 2009 Introduction Smartphone: The New Computer.       The market for the smartphone in reality a handheld computer for Web browsing, e mail, music, and video that was integrated with a cellular telephone continued to grow in 2008. According to… …   Universalium


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