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154 relations: Account executive, Accounting analyst, Accounting equation, Accounting for leases in the United States, Accounting identity, Accounts receivable, Accrual, Accumulated other comprehensive income, Amortization (business), Ampersand, Annual report, Asset turnover, Average cost method, Baccarat (card game), Bad debt, Balance sheet, Bart McDade, Bookkeeping, Boston Business Journal, British European Airways, Bureaucracy (book), Business Games, Business simulation, Caliphate, Capital expenditure, Capitalism and Islam, Cash flow statement, Casualty loss, Cell 18, Comprehensive income, Comptroller and Auditor General of India, Conditional budgeting, Contribution margin, Cost of revenue, Credit channel, Credit default swap, Deferral, Deferred income, Depreciation, Dividend, Earnings before interest, taxes, depreciation, and amortization, Earnings call, Earnings per share, Eclipse ERP, EgyptAir, Employee compensation in the United States, Employee stock option, Executive compensation, Executive compensation in the United States, Expense, ..., Exposure factor, Final accounts, Financial accounting, Financial analysis, Financial asset, Financial intelligence (business), Financial plan, Financial position of the United States, Financial ratio, Financial statement, Financial statement analysis, Frances Yung, French generally accepted accounting principles, Full documentation loan, Fund accounting, Gain (accounting), General ledger, General manager, Go On Lad, Gross profit, Hedge accounting, Hedge relationship (finance), Heifer International, Historical cost, History of Chrysler, History of Nokia, IFRS 17, Impairment (financial reporting), Income statement, Index of accounting articles, Indian tax forms, Intangible asset, Interactive Energy AG, International Financial Reporting Standards, International Financial Reporting Standards requirements, International Public Sector Accounting Standards, International taxation, J. Slater Lewis, Jedox, Katsuhiko Kawasoe, Larsen & Toubro, List of business and finance abbreviations, Lonie Report, Luca Pacioli, Lyoness, Mar Roxas presidential campaign, 2016, Master limited partnership, Matching principle, Message queuing service, Minority interest, Model audit, Net income, Net profit, Net realizable value, NRI, Open-book management, Operating expense, Outline of finance, Overhead (business), PCTCT, Permanent employment, Personal finance, PNL, PnL Explained, Prenda Law, Pro forma, Production (economics), Profit and Loss, Profit model, Profit risk, Profit warning, Provision (accounting), Public finance, Ray O. Johnson, Real estate appraisal, Red herring prospectus, Research and Development Expenditure Credit, Revenue, Revenue recognition, Sales, Sales (accounting), SBA ARC Loan Program, Schools of economic thought, SG&A, Siamese twins (linguistics), Single-entry bookkeeping system, Statement of changes in equity, Statement of changes in financial position, Stock selection criterion, Systematic trading, TAT European Airlines, Taxable profit, Taxation in Germany, Taxation in Switzerland, TPL, Trading statement, Trailing twelve months, UBS, Variable costing, Volume-weighted average price, Warren Buffett, Whole of Government Accounts, Worksheet, Xbox 360 sales. Expand index (104 more) »
Account executive
Typically in advertising, marketing, information technology and fashion agencies, the role of an account executive involves intimate understanding of a client company's objectives and products, and a professional capability to provide effective advice toward creation of successful promotional activities and strategies.
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Accounting analyst
An accounting analyst evaluates public company financial statements.
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Accounting equation
The basic accounting equation, also called the balance sheet equation, represents the relationship between the assets, liabilities, and owner's equity of a business.
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Accounting for leases in the United States
Accounting for leases in the United States is regulated by the Financial Accounting Standards Board (FASB) by the Financial Accounting Standards Number 13, now known as Accounting Standards Codification Topic 840 (ASC 840).
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Accounting identity
In accounting, finance and economics, an accounting identity is an equality that must be true regardless of the value of its variables, or a statement that by definition (or construction) must be true.
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Accounts receivable
Accounts receivable is a legally enforceable claim for payment held by a business for goods supplied and/or services rendered that customers/clients have ordered but not paid for.
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Accrual
Accrual (accumulation) of something is, in finance, the adding together of interest or different investments over a period of time.
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Accumulated other comprehensive income
Note: Reference cited below, FAS130, remains the most current accounting literature in the United States on this topic.
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Amortization (business)
In business, amortization refers to spreading payments over multiple periods.
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Ampersand
The ampersand is the logogram &, representing the conjunction "and".
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Annual report
An annual report is a comprehensive report on a company's activities throughout the preceding year.
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Asset turnover
Asset turnover is a financial ratio that measures the efficiency of a company's use of its assets in generating sales revenue or sales income to the company.
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Average cost method
Under the 'Average Cost Method', it is assumed that the cost of inventory is based on the average cost of the goods available for sale during the period.
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Baccarat (card game)
Baccarat or baccara is a card game played at casinos.
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Bad debt
A bad debt is a monetary amount owed to a creditor that is unlikely to be paid and, or which the creditor is not willing to take action to collect because of various reasons, often due to the debtor not having the money to pay, for example due to a company going into liquidation or insolvency.
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Balance sheet
In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as Government or not-for-profit entity.
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Bart McDade
Herbert "Bart" H. McDade III was the President and COO of Lehman Brothers at the time of its bankruptcy.
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Bookkeeping
Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business.
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Boston Business Journal
The Boston Business Journal is a weekly, business-oriented newspaper published in Boston, Massachusetts.
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British European Airways
British European Airways (BEA), formally British European Airways Corporation, was a British airline which existed from 1946 until 1974.
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Bureaucracy (book)
Bureaucracy is a political book written by Austrian School economist and libertarian thinker Ludwig von Mises.
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Business Games
Business Games is a software package published by Acornsoft for the BBC Micro (Model A and Model B) and Acorn Electron.
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Business simulation
Business simulation is simulation used for business training, education or analysis.
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Caliphate
A caliphate (خِلافة) is a state under the leadership of an Islamic steward with the title of caliph (خَليفة), a person considered a religious successor to the Islamic prophet Muhammad and a leader of the entire ummah (community).
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Capital expenditure
Capital expenditure or capital expense (capex) is the money a company spends to buy, maintain, or improve its fixed assets, such as buildings, vehicles, equipment, or land.
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Capitalism and Islam
Proto-capitalist economies and free markets became active during the Islamic Golden Age where an early market economy and a form of merchant capitalism took root between the 8th–12th centuries.
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Cash flow statement
In financial accounting, a cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities.
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Casualty loss
A casualty loss is a type of tax loss that is a sudden, unexpected, or unusual event.
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Cell 18
Cell 18 is a production house for ad films and part of the Network 18 conglomerate.
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Comprehensive income
Comprehensive Income (or earnings) is a specific term used in companies' financial reporting from the company-whole point of view.
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Comptroller and Auditor General of India
The Comptroller and Auditor General (CAG) of India is an authority, established by Article 148 of the Constitution of India, which audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government.
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Conditional budgeting
Conditional budgeting is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs.
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Contribution margin
Contribution margin (CM), or dollar contribution per unit, is the selling price per unit minus the variable cost per unit.
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Cost of revenue
Cost of revenue is the total cost of producing and distributing of products and services of a company.
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Credit channel
The credit channel mechanism of monetary policy describes the theory that a central bank's policy changes affect the amount of credit that banks issue to firms and consumers for purchases, which in turn affects the real economy.
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Credit default swap
A credit default swap (CDS) is a financial swap agreement that the seller of the CDS will compensate the buyer in the event of a debt default (by the debtor) or other credit event.
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Deferral
A deferral, in accrual accounting, is any account where the asset or liability is not realized until a future date (accounting period), e.g. annuities, charges, taxes, income, etc.
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Deferred income
Deferred income (also known as deferred revenue, unearned revenue, or unearned income) is, in accrual accounting, money received for goods or services which have not yet been delivered.
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Depreciation
In accountancy, depreciation refers to two aspects of the same concept.
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Dividend
A dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits.
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Earnings before interest, taxes, depreciation, and amortization
A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, pronounced,, or) is an accounting measure calculated using a company's net earnings, before interest expenses, taxes, depreciation, and amortization are subtracted, as a proxy for a company's current operating profitability (i.e., how much profit it makes with its present assets and its operations on the products it produces and sells, as well as providing a proxy for cash flow).
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Earnings call
An earnings call is a teleconference, or webcast, in which a public company discusses the financial results of a reporting period.
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Earnings per share
Earnings per share (EPS) is the monetary value of earnings per outstanding share of common stock for a company.
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Eclipse ERP
Eclipse ERP is a real-time transaction processing accounting software used for order fulfillment, inventory control, accounting, purchasing, and sales.
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EgyptAir
EgyptAir (Arabic: مصر للطيران) is the flag carrier airline of Egypt.
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Employee compensation in the United States
Employer compensation in the United States refers to the cash compensation and benefits that an employee receives in exchange for the service they perform for their employer.
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Employee stock option
An employee stock option (ESO) is commonly viewed as a complex call option on the common stock of a company, granted by the company to an employee as part of the employee's remuneration package.
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Executive compensation
Executive compensation or executive pay is composed of the financial compensation and other non-financial awards received by an executive from their firm for their service to the organization.
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Executive compensation in the United States
In the United States, the compensation of company executives is distinguished by the forms it takes and its dramatic rise over the past three decades and wide-ranging criticism leveled against it.
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Expense
In common usage, an expense or expenditure is an outflow of money to another person or group to pay for an item or service, or for a category of costs.
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Exposure factor
Exposure factor (EF) is the subjective, potential percentage of loss to a specific asset if a specific threat is realized.
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Final accounts
Final accounts give an idea about the profitability and financial position of a business to its management, owners, and other interested parties.
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Financial accounting
Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business.
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Financial analysis
Financial analysis (also referred to as financial statement analysis or accounting analysis or Analysis of finance) refers to an assessment of the viability, stability and profitability of a business, sub-business or project.
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Financial asset
A financial asset is a non-physical asset whose value is derived from a contractual claim, such as bank deposits, bonds, and stocks.
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Financial intelligence (business)
Financial intelligence is a type of business intelligence constituted of the knowledge and skills gained from understanding finance and accounting principles in the business world.
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Financial plan
In general usage, a financial plan is a comprehensive evaluation of an individual's current pay and future financial state by using current known variables to predict future income, asset values and withdrawal plans.
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Financial position of the United States
The financial position of the United States includes assets of at least $269.6 trillion (1576% of GDP) and debts of $145.8 trillion (852% of GDP) to produce a net worth of at least $123.8 trillion (723% of GDP) as of Q1 2014.
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Financial ratio
A financial ratio or accounting ratio is a relative magnitude of two selected numerical values taken from an enterprise's financial statements.
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Financial statement
Financial statements (or financial report) is a formal record of the financial activities and position of a business, person, or other entity.
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Financial statement analysis
Financial statement analysis (or financial analysis) is the process of reviewing and analyzing a company's financial statements to make better economic decisions.
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Frances Yung
Frances Yung Ming Fong (born 1972 with family roots in Wuxi, Jiangsu) was the director of Group Finance Department of CITIC Pacific.
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French generally accepted accounting principles
The French generally accepted accounting principles, called Plan Comptable Général (PCG) is defined by the regulation 99-03 from the Committee of the Accountancy Regulation (Comité de la Réglementation Comptable, abbr. CRC), from the committee in charge of the accountancy reglementation, update 14 December 2007.
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Full documentation loan
In the United States, Full Documentation Loan refers to a loan where all income and assets are documented.
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Fund accounting
Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law.
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Gain (accounting)
In financial accounting, a gain is the increase in owner's equity resulting from something other than the day to day earnings from recurrent operations, and are not associated with investments or withdrawals.
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General ledger
A general ledger contains all the accounts for recording transactions relating to a company's assets, liabilities, owners' equity, revenue, and expenses.
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General manager
A General Manager is an executive who has overall responsibility for managing both the revenue and cost elements of a company's income statement, known as profit & loss (P&L) responsibility.
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Go On Lad
Go On Lad is a British television and cinema advertisement launched by Premier Foods in 2008 to promote its Hovis brand of bread.
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Gross profit
In accounting, gross profit, gross margin, sales profit, or credit sales is the difference between revenue and the cost of making a product or providing a service, before deducting overheads, payroll, taxation, and interest payments.
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Hedge accounting
Hedge accounting is an accountancy practice, the aim of which is to provide an offset to the mark-to-market movement of the derivative in the profit and loss account.
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Hedge relationship (finance)
Hedge relationship describes the criteria for including the fair value of derivatives on balance sheet as part of an effort to regulate and normalize the use of hedging in corporate accounting.
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Heifer International
Heifer International (also known as Heifer Project International) is a global nonprofit working to eradicate poverty and hunger through sustainable, values-based holistic community development.
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Historical cost
In accounting under the traditional historical cost paradigm, historical cost is the original nominal monetary value of an economic item.
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History of Chrysler
Chrysler, a large automobile manufacturer, was founded in the 1920s and continues today under the formal name FCA US LLC.
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History of Nokia
Nokia is a Finnish multinational corporation founded on the 12 May 1865 as a single paper mill operation.
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IFRS 17
IFRS 17 is an International Financial Reporting Standard that was issued by the International Accounting Standards Board in May 2017.
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Impairment (financial reporting)
An Impairment cost must be included under expenses when the book value of an asset exceeds the recoverable amount.
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Income statement
An income statement or profit and loss accountProfessional English in Use - Finance, Cambridge University Press, p. 10 (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, operating statement, or statement of operations) is one of the financial statements of a company and shows the company’s revenues and expenses during a particular period.
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Index of accounting articles
This page is an index of accounting topics.
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Indian tax forms
Indian tax forms are used to document information in compliance with the Income Tax Act of 1961 and in accordance with the Income Tax Rules (codified in 1962), which govern the process of filing income tax returns in India.
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Intangible asset
An intangible asset is an asset that lacks physical substance or is out of warranty (unlike physical assets such as machinery and buildings) and usually is very hard to evaluate.
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Interactive Energy AG
Interactive Energy AG is an energy and commodities company.
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International Financial Reporting Standards
International Financial Reporting Standards, usually called IFRS, are standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB) to provide a common global language for business affairs so that company accounts are understandable and comparable across international boundaries.
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International Financial Reporting Standards requirements
This article lists some of the important requirements of International Financial Reporting Standards (IFRS).
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International Public Sector Accounting Standards
International Public Sector Accounting Standards (IPSAS) are a set of accounting standards issued by the IPSAS Board for use by public sector entities around the world in the preparation of financial statements.
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International taxation
International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries or the international aspects of an individual country's tax laws as the case may be.
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J. Slater Lewis
Joseph Slater Lewis MICE FRSE (4 June 1852 – 27 July 1901) was a British engineer, inventor, business manager, and early author on management and accounting, known for his pioneering work on cost accounting.
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Jedox
Jedox client–server software is used to create business intelligence and performance management solutions for systematic data analysis.
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Katsuhiko Kawasoe
is a former President and Chief Executive Officer of Mitsubishi Motors.
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Larsen & Toubro
Larsen & Toubro Limited, commonly known as L&T, is the largest Indian multi-national firm headquartered in Mumbai, Maharashtra, India.
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List of business and finance abbreviations
This is a list of business and finance abbreviations.
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Lonie Report
The Victorian Transport Study, better known as the Lonie Report, was an extensive study of freight and passenger transport within the state of Victoria, in Australia.
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Luca Pacioli
Fra Luca Bartolomeo de Pacioli (sometimes Paccioli or Paciolo; 1447–1517) was an Italian mathematician, Franciscan friar, collaborator with Leonardo da Vinci, and a seminal contributor to the field now known as accounting.
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Lyoness
Since 2003, Lyoness has been the registered trademark name for a group of globally distributed (mostly privately owned, limited-liability) corporate structures, which originated in Austria.
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Mar Roxas presidential campaign, 2016
The 2016 presidential campaign of Manuel "Mar" Roxas II, former Senator of the Philippines and former Secretary of the Interior and Local Government was announced on July 31, 2015.
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Master limited partnership
In the United States, a master limited partnership (MLP) is a limited partnership that is publicly traded, also known as a publicly traded partnership.
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Matching principle
In accrual accounting, the matching principle states that expenses should be recorded during the period in which they are incurred, regardless of when the transfer of cash occurs.
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Message queuing service
A message queueing service is a message-oriented middleware or MOM deployed in a compute cloud using software as a service model.
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Minority interest
In accounting, minority interest (or non-controlling interest) is the portion of a subsidiary corporation's stock that is not owned by the parent corporation.
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Model audit
A model audit is the colloquial term for the tasks performed when conducting due diligence on a financial model, in order to eliminate spreadsheet error.
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Net income
In business, net income (total comprehensive income, net earnings, net profit, informally, bottom line) is an entity's income minus cost of goods sold, expenses and taxes for an accounting period.
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Net profit
Net profit, also referred to as the bottom line, net income, or net earnings is a measure of the profitability of a venture after accounting for all costs and taxes.
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Net realizable value
Net realizable value (NRV) is a method of evaluating a fixed or current asset's worth when held in inventory, in the field of accounting.
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NRI
NRI may refer to.
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Open-book management
Open-book management (OBM) is a management phrase coined by John Case of Inc. magazine, who began using the term in 1993.
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Operating expense
An operating expense, operating expenditure, operational expense, operational expenditure or opex is an ongoing cost for running a product, business, or system.
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Outline of finance
The following outline is provided as an overview of and topical guide to finance: Finance – addresses the ways in which individuals and organizations raise and allocate monetary resources over time, taking into account the risks entailed in their projects.
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Overhead (business)
In business, overhead or overhead expense refers to an ongoing expense of operating a business.
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PCTCT
In the United Kingdom tax system, and more specifically for UK corporation tax purposes, PCTCT stands for "profits chargeable to corporation tax," a UK term for taxable profits.
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Permanent employment
Permanent employees, regular employees or the directly employed, work for an employer and are paid directly by that employer.
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Personal finance
Personal finance is the financial management which an individual or a family unit performs to budget, save, and spend monetary resources over time, taking into account various financial risks and future life events.
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PNL
PNL may stand for.
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PnL Explained
PnL Explained also called P&L Explain, P&L Attribution or Profit and Loss Explained is a type of report commonly used by traders, especially derivatives (swaps and options) traders and produced by Product control, that attributes or explains the daily fluctuation in the value of a portfolio of trades to the root causes of the changes.
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Prenda Law
Prenda Law, also known as Steele | Hansmeier PLLP and Anti-Piracy Law Group, was a Chicago-based law firm that ostensibly operated by undertaking litigation against copyright infringement, but was later characterized by the United States District Court for Central California in a May 2013 ruling as a "porno-trolling collective" whose business model "relies on deception", and which resembled most closely a conspiracy and racketeering enterprise, referring in the judgment to RICO, the United States Federal anti-racketeering law.
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Pro forma
The term pro forma (Latin for "as a matter of form" or "for the sake of form") is most often used to describe a practice or document that is provided as a courtesy or satisfies minimum requirements, conforms to a norm or doctrine, tends to be performed perfunctorily or is considered a formality.
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Production (economics)
Production is a process of combining various material inputs and immaterial inputs (plans, know-how) in order to make something for consumption (the output).
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Profit and Loss
Profit and Loss may refer to.
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Profit model
The profit model is the linear, deterministic algebraic model used implicitly by most cost accountants.
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Profit risk
Profit risk is a risk management tool that focuses on understanding concentrations within the income statement and assessing the risk associated with those concentrations from a net income perspective.
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Profit warning
A profit warning is a warning declaration issued by a listed company to investors through a stock exchange.
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Provision (accounting)
In financial accounting, a provision is an account which records a present liability of an entity.
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Public finance
Public finance is the study of the role of the government in the economy.
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Ray O. Johnson
Ray O. Johnson, an American executive focused on business, innovation, and diversity, is the former Senior Vice President and Chief Technology Officer of the Lockheed Martin Corporation.
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Real estate appraisal
Real estate appraisal, property valuation or land valuation is the process of developing an opinion of value, for real property (usually market value).
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Red herring prospectus
A red herring prospectus, as a first or preliminary prospectus, is a document submitted by a company (issuer) as part of a public offering of securities (either stocks or bonds).
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Research and Development Expenditure Credit
The Research and Development Expenditure Credit (RDEC), introduced in 2013, is a UK tax incentive designed to encourage large companies to invest in R&D in the UK.
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Revenue
In accounting, revenue is the income that a business has from its normal business activities, usually from the sale of goods and services to customers.
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Revenue recognition
The revenue recognition principle is a cornerstone of accrual accounting together with the matching principle.
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Sales
Sales is activity related to selling or the amount of goods or services sold in a given time period.
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Sales (accounting)
In bookkeeping, accounting, and finance, Net sales are operating revenues earned by a company for selling its products or rendering its services.
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SBA ARC Loan Program
As part of the 2009 American Recovery and Reinvestment Act (signed Feb 17, 2009), the United States Government has allocated SBA backed funds for viable small businesses in the United States.
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Schools of economic thought
In the history of economic thought, a school of economic thought is a group of economic thinkers who share or shared a common perspective on the way economies work.
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SG&A
SG&A (alternately SGA, SAG or SGNA) is an initialism used in accounting to refer to Selling, General and Administrative Expenses, which is a major non-production cost presented in an income statement (statement of profit or loss).
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Siamese twins (linguistics)
Siamese twins (also irreversible binomials, binomials, binomial pairs, nonreversible word pairs, or freezes) in the context of the English language refer to a pair or group of words used together as an idiomatic expression or collocation, usually conjoined by the words and or or.
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Single-entry bookkeeping system
A single-entry bookkeeping system or single-entry accounting system is a method of bookkeeping relying on a one sided accounting entry to maintain financial information.
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Statement of changes in equity
A Statement of changes in equity and similarly the statement of changes in owner's equity for a sole trader, statement of changes in partners' equity for a partnership, statement of changes in Shareholders' equity for a Company or statement of changes in Taxpayers' equity for Government financial statements is one of the four basic financial statements.
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Statement of changes in financial position
In business accounting, the statement of change in financial position is a financial statement that outlines the sources and uses of funds and explains any changes in cash or working capital.
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Stock selection criterion
Stock selection criteria or stock picking is a multi-method technique for investing when specifically dealing with stocks (equity markets).
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Systematic trading
Systematic trading (also known as mechanical trading) is a way of defining trade goals, risk controls and rules that can make investment and trading decisions in a methodical way.
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TAT European Airlines
Transport Aérien Transrégional was a French regional airline with its head office on the grounds of Tours Val de Loire Airport in Tours.
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Taxable profit
Tax profit or taxable profit is used to distinguish between accounting profit or earnings (the number that is generally referred to in financial results for public companies and quoted in the press).
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Taxation in Germany
Taxes in Germany are levied by the federal government (Bund), the states (Länder) as well as the municipalities (Städte/Gemeinden).
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Taxation in Switzerland
Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities.
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TPL
TPL may refer to.
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Trading statement
The trading statement is an expanded version of sales portion of the Income statement.
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Trailing twelve months
Trailing Twelve Months (TTM) is a measurement of a company's used in finance.
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UBS
UBS Group AG is a Swiss multinational investment bank and financial services company founded and based in Switzerland.
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Variable costing
An example of an income statement using variable and absorption costing Variable costing is a managerial accounting cost concept.
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Volume-weighted average price
In finance, volume-weighted average price (VWAP) is the ratio of the value traded to total volume traded over a particular time horizon (usually one day).
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Warren Buffett
Warren Edward Buffett (born August 30, 1930) is an American business magnate, investor, and philanthropist who serves as the chairman and CEO of Berkshire Hathaway.
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Whole of Government Accounts
Whole of Government Accounts (WGA) is the annual publication by the United Kingdom Government of the Consolidated financial statements of over 5,500 organisations across the public sector.
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Worksheet
A worksheet, in the word's original meaning, is a sheet of paper on which one performs work.
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Xbox 360 sales
The Xbox 360 began production only 69 days before launch, and Microsoft was not able to supply enough systems to meet initial consumer demand in Europe or North America.
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Redirects here:
Income Statement, Non-recurring items, Operating statement, P and L, P&L, Profit and Loss Account, Profit and loss, Profit and loss account, Profit and loss appropriation account, Profit and loss statement, Profit statement, Statement of Comprehensive Income, Statement of Financial Performance, Statement of comprehensive income, Statement of operations, Top line, Trading and Profit and Loss Account (UK).
References
[1] https://en.wikipedia.org/wiki/Income_statement
