TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

STATEMENT PROFIT LOSS [1 record]

Record 1 2011-09-12

English

Subject field(s)
  • Business and Administrative Documents
  • Financial Accounting
DEF

A financial statement summarizing the items of revenue, expenses, gains and losses for a stated period.

Key term(s)
  • statement of income and expense
  • income and expense statement
  • profit-and-loss statement
  • statement of revenues and expenses

French

Domaine(s)
  • Écrits commerciaux et administratifs
  • Comptabilité générale
DEF

État financier où figurent les produits et les profits ainsi que les charges et les pertes d'une période, et faisant ressortir, par différence, le résultat net (bénéfice ou perte) de la période.

Key term(s)
  • compte de pertes et profits

Spanish

Campo(s) temático(s)
  • Documentos comerciales y administrativos
  • Contabilidad general
OBS

Normalmente se utiliza como sinónimo de cuenta de explotación, aunque técnicamente las únicas cuentas de resultados son la de extraordinarios, y la de cartera de valores.

OBS

cuenta de resultados: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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