English | Russian |
profit and loss account | счёт прибылей и убытков (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) |
profit and loss transaction | проводка по прибыли и убытку (A posted ledger transaction that is associated with a profit and loss account, revenue account, or cost account) |