This will be a multi-post effort and will include posts on cash flow, profit and loss, balance sheets, GAAP accounting, audits, and financial statement analysis.

这个话题将会由多个博文组成，包括现金流量表、损益表、资产负债表、一般公认会计准则（GAAP）会计、审计，以及财务报表分析。

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After analyzing several different methods, the article puts forward another accounting dealing way on the profit and loss of conversion the foreign currency report forms.

本文对外币报表折算损益的不同处理方法进行比较分析，提出外币报表折算损益的处理，应选择第三种处理方法，即递延收益，确认损失。

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This article is discussing about the meth od that current accounting turned it into profit and loss. there exist many problems.

本文对现行会计制度规定将其计入当期损益的处理方法进行了探讨，认为存在诸多问题。

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In this respect, when the original deed was made in 1986, amended in 1993 and replaced in 1997, two fundamental legal and accounting principles applied: that a profit and loss account was concerned with ordinary activities before taxation, and that only profits realised at the balance sheet date could lawfully be included in the profit and loss account.

BBC: Lloyds Banking Group wins ?3.5m charity appeal

Under current accounting rules most companies do not report the full costs of pension provision in their profit and loss account.

ECONOMIST: The companies with the biggest holes in their pension funds