TERMIUM Plus®

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

SINGLE-STEP INCOME STATEMENT [1 record]

Record 1 1997-02-11

English

Subject field(s)
  • Cost Accounting
DEF

The form of income statement in which all items of revenue are grouped and extended in one total, as are all items of expense, the latter being deducted from the former to arrive at a single figure of net income.

French

Domaine(s)
  • Comptabilité analytique
DEF

Schéma de présentation de l'état des résultats (ou compte de résultat) qui consiste à grouper, d'une part, tous les produits et profits et, d'autre part, toutes les charges et pertes pour dégager le résultat net de l'exercice, compte tenu, s'il y a lieu, des éléments extraordinaires.

Spanish

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