trading and profit and loss account
... trading account 购销帐 trading and profit and loss account 购销损益帐 trading capital 营运资金 ...
Trading and Profit and Loss Account
购销损益帐(Trading and Profit and Loss Account, 美式叫Income Statement)为其中一种财务报表(其他财务报表为资产负债表、现金流量表、股东权益变动表。)主要计算及显示公司的盈利状况。合伙经营和有限公司的购销损益帐中会在计算公司净盈利后加入分配帐(Appropriation account),以显示公司如何分发盈利。