损益表的项目，应当按利润的构成和利润分配各项目分项列示。
Items of the income statement should be arranged according to the formation and distribution of profit, and shall be shown item by item.
只有客户组织中的资源掌控者--高级主管，一般负有资产损益责任--才能重新分配资源，从而为厂商的提议留出预算。
Only the resource owners in the client organization—senior executives, typically with P&L responsibilities—can reallocate resources to create the budget for the vendor’s offering.
在分配现金之前，出售企业的损益必须在合伙人之间以协议的损益分配比率进行分配。
The gain or loss from the sale of the business must be divided among the partners in the agreed profit and loss sharing ratio before any cash is distributed to them.
我国上市公司财务虚假的主要表现形式有利润操纵、利益转移、借关联交易调控损益以及少分配和不分配现金股利。
The financial falsity in listed company demonstrates as follows:profit-controlling, profit diversion, less distribution or no distribution of bonus.
举例，假设亚当斯和巴恩斯同意以他们资本账户期初余额的15%分配利息，剩余损益平均分配。
For example, assume that Adams and Barnes agree that both partners are to be allowed interest at 15% on their beginning capital balances, with any remaining profit or loss to be divided equally.
合伙人同意利息补贴为期初资本的10％，核准的薪金和利息补贴之后的损益平均分配。
Partners are to be allowed interest at 10% on their beginning capital balances, and any profit or loss remaining after authorized salary and interest allowances is to be divided equally.
假设罗亚尔、西蒙和塔特的合伙协议规定平均分配损益，则出售企业的损失12美元分配如下…
Assuming that Royal, Simon, and Tale share profits and losses equally, the entry to allocate the $12 loss on the sale of the business will be as follows…
他们的合伙协议规定损益按罗杰60%和斯蒂尔40%进行分配。
Their partnership agreement calls for profits and losses to be divided 60% to Rogers and 40% to Steel.
同时，假设亚当斯和巴恩斯同意平均分配其余的损益。
Also, assume that Adams and Barnes agree to divide any remaining profit or loss equally.
同时，假设亚当斯和巴恩斯同意平均分配其余的损益。
Also, assume that Adams and Barnes agree to divide any remaining profit or loss equally.
应用推荐