profit and loss account reserves

profit and loss account reserves
Биржевой термин: резервы по счету прибылей и убытков

Универсальный англо-русский словарь. . 2011.

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  • 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

  • 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 reserve — A reserve that contains the balance of retained earnings to carry forward. It is fully distributable and shown as part of shareholders reserves on the balance sheet …   Accounting dictionary

  • profit and loss appropriation account — A statement showing how the net profits or losses have been dealt with. In a company, the retained earnings brought forward is added to the net profit for the year; from this total taxation and dividends paid and proposed are deducted; other… …   Accounting dictionary

  • reserves — Part of shareholders funds on a company s balance sheet. All parts of shareholders funds apart from share capital are reserves, such as the share premium account, the profit and loss account and the revaluation reserve. Dresdner Kleinwort… …   Financial and business terms

  • appropriation account — /əˌprəυpri eɪʃ(ə)n əˌkaυnt/ noun the part of a profit and loss account which shows how the profit has been dealt with, e.g., how much has been given to the shareholders as dividends and how much is being put into the reserves …   Dictionary of banking and finance

  • appropriation account — /əˌprəυpri eɪʃ(ə)n əˌkaυnt/ noun the part of a profit and loss account which shows how the profit has been dealt with such as how much has been given to the shareholders as dividends, how much is being put into the reserves etc …   Marketing dictionary in english

  • 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

  • international payment and exchange — ▪ economics Introduction international exchange also called  foreign exchange        respectively, any payment made by one country to another and the market in which national currencies are bought and sold by those who require them for such… …   Universalium

  • company — a business owned by a group of people called shareholders, which has its own legal identity separate from its owners. Glossary of Business Terms A proprietorship, partnership, corporation, or other form of enterprise that engages in business.… …   Financial and business terms


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