profit and loss surplus

profit and loss surplus
нераспределенная прибыль, резервный капитал

Англо-русский словарь экономических терминов. 2001.

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Смотреть что такое "profit and loss surplus" в других словарях:

  • Statement of Profit and Loss — angloamerikanische Bezeichnung für ⇡ Gewinn und Verlustrechnung. Zu unterteilen in: (1) ⇡ Statement of Income, das der Ermittlung des Periodengewinns dient, und (2) ⇡ Statement of Earned Surplus, das die Veränderung des Gewinnvortrags darstellt …   Lexikon der Economics

  • 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

  • profit — Most commonly, the gross proceeds of a business transaction less the costs of the transaction; i.e. net proceeds. Excess of revenues over expenses for a transaction; sometimes used synonymously with net income for the period. Gain realized from… …   Black's law dictionary

  • Profit (accounting) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Dunkirk, Allegheny Valley and Pittsburgh Railroad — The Dunkirk, Allegheny Valley and Pittsburgh Railroad is a historic railroad company that operated in Pennsylvania and New York. Chartered in 1867, its first passenger train ran in 1871. After several mergers and name changes, it was leased to… …   Wikipedia

  • Surplus product — Part of a series on Marxism …   Wikipedia

  • profit — prof·it n 1: gain in excess of expenditures: as a: the excess of the selling price of goods over their cost b: net income from a business, investment, or capital appreciation compare earnings, loss …   Law dictionary

  • income and expenditure account — ➔ account1 * * * income and expenditure account UK US noun [C] ► ACCOUNTING a record of money received and spent by a business or organization during a particular period: »We find, after closing up our income and expenditure account, that we have …   Financial and business terms

  • income and expenditure account — An account, similar to a profit and loss account, prepared by an organization whose main purpose is not the generation of profit. It records the income and expenditure of the organization and results in either a surplus of income over expenditure …   Accounting dictionary

  • income and expenditure account — An account, similar to a profit and loss account, prepared by an organization whose main purpose is not the generation of profit. It records the income and expenditure of the organization and results in either a surplus of income over expenditure …   Big dictionary of business and management

  • Capital and reserves —   Contains:   contributed capital (capital stock and other paid in surplus) by class of stock   retained earnings (profit and loss previous years) accounts …   International financial encyclopaedia


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