profit and loss account
noun

the accounts for a company showing expenditure and income over a period of time, usually one calendar year, balanced to show a final profit or loss.

Also called consolidated profit and loss account, P&L statement
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final accounts
bad debt expense
appropriation account
charge
capitalisation of costs
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recoup
capitalise on
current assets
Compagnie Nationale des Commissaires aux Comptes
period of qualification