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| Russian | English |
| отчёт о прибылях и убытках | P&L statement |
| проводка по прибыли и убытку | profit and loss transaction (A posted ledger transaction that is associated with a profit and loss account, revenue account, or cost account) |
| счёт прибылей и убытков | profit and loss account (A revenue or expense account whose balance will be transferred to a retained earnings account at the end of a fiscal year. Balances in profit and loss accounts determine the net income or net loss for the year) |