income statement — n. A statement of financial gains and losses over a twelve month period; also called earnings report, operating statement, profit and loss statement. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney… … Law dictionary
income statement — or income account n. a financial statement that summarizes the various transactions of a business during a specified period, showing the net profit or loss; profit and loss statement … English World dictionary
Statement of Earned Surplus — Statement of Retained Earnings; zweiter Teil der angloamerikanischen Gewinn und Verlustrechnung, in dem die Veränderung des Gewinnvortrags dargestellt wird im Gegensatz zum ⇡ Statement of Income. Gliederung: Gewinnvortrag des letzten Jahres +… … Lexikon der Economics
Statement of retained earnings — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
statement — Also receipt Euroclear Clearing and Settlement glossary A detailed summary of an account. Euroclear Clearing and Settlement glossary See deposit receipt, withdrawal receipt. Euroclear Clearing and Settlement glossary * * * statement state‧ment… … Financial and business terms
statement — In a general sense, an allegation; a declaration of matters of fact. The term has come to be used of a variety of formal.narratives of facts, required by law in various jurisdictions as the foundation of judicial or official proceedings and in a… … Black's law dictionary
Income Statement — engl. für ⇡ Gewinn und Verlustrechnung (GuV). Vgl. auch ⇡ Statement of Income … Lexikon der Economics
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
statement of operations — USA income statement, Also known as a profit and loss statement or a statement of operations. A financial statement for companies that indicates how revenue (money received from the sale of products and services before expenses are taken out) is… … Law dictionary
statement of cash flows — USA statement of cash flows, Also known as cash flow statement. In financial accounting, a financial statement that shows a company s incoming and outgoing money (sources and uses of cash) during a time period (often quarterly or annually). The… … Law dictionary
