profit account

The profit and loss account show the movements which have take place since the last balance sheet. The correcting entry includes a debit or credit to prior-period adjustment for the error amount and a credit or debit to the asset or liability ac-count that was misstated.

该损益帐目表明子上次资产负债表以来已经发生的变动。调帐分类为借记或贷记以前年度损益调整，同时贷记或借记错记的资产或负债帐户。

Changes in Capital account, such as interest on loan, share of profit and Drawing, etc.

所有者权益账户的变更，例如贷款利息，收益分摊和提款账户。

Adjust Dead Account Preparation Rate for Collectable Account, and Raise Prod uct Profit of Enterprises

调整应收账款坏账准备率提高企业营业利润

Responsible ofrealization of the nationwide sales department profit and loss account.

对全国范围内销售部的损益账户负责.

There are three main financial statements: balance sheet, profit and loss account, cash flow statement.

财务报表主要有三种: 资产负债表 、 损益表 、 现金流量表.

The retained earnings of listed companies to equity account, including the surplus reserve and undistributed profit retained earnings.

送股时，将上市公司的留存收益转入股本账户，留存收益包括盈余公积和未分配利润。

Household Division: Competition among the Authority, Blood Relationship and Profit; There are two owner's equity accounts in a proprietorship: a Capital and a Drawings account.

农户分家：权威、血缘与利益的博弈在独资企业中设立了两种业主权益帐户：资本帐户和提款帐户。

This was followed by a comparative analysis of cash flow and profit and loss account.

其次是现金流量表与损益表比较分析.

Account of profit and loss

损益类科目

Nobody dreamed of passing his bill to his profit and loss account.

谁也不曾把债权放在自己的盈亏总帐上计算过.