) profit and loss account损益账户 retained profit保留利润;未分配利润(指公司为扩大、增资而予以保留未分配给各股东的利润。) .
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... loss 损失,亏损 loss and gain account 损益账户 loss carryback and carryforward 亏损移前和移后扣减 ...
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... realized gain or loss 已实现损益 ; 已实现收益或损失 gain and loss account 损益账户 ; 损益帐户 book gain/loss 账面收益 ; 损失 ...
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这些都是损益账户上确凿的数据。
These are hard Numbers that have been baked into the Profit and Loss Account.
但是在日后该资产处置时却有违初衷,影响到了相关的损益账户,这就可能导致企业运用“接受非现金资产捐赠”这一业务进行利润操纵,这是当前会计处理的缺陷。
The enterprise can manipulate the margin by handling the operation of "accepting the non-cash asset denotation" which is the defect of the present deposition of the accounting treatment.
如果您想在相同的文件夹中使用资产负债表和损益表的账户信息,需要在拖入的列数据中正确定义期间。
If you want to use the balance sheet and income statement account information in the same the file then you will need to define the periods correctly in column data pulled.
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