accounting profit

s COMPT benefici comptable

English-Catalan dictionary. 2013.

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  • accounting profit — The amount of profit calculated by using generally accepted accounting principles instead of tax rules. At its simplest the profit is the revenue for an accounting period less the expenses incurred, using the concept of accrual accounting. There… …   Accounting dictionary

  • Accounting Profit — A company s total earnings, calculated according to Generally Accepted Accounting Principles (GAAP), and includes the explicit costs of doing business, such as depreciation, interest and taxes. Accounting profits tend to be higher than economic… …   Investment dictionary

  • accounting profit — noun The total revenue minus costs properly chargeable against goods sold …   Wiktionary

  • accounting profit — Fin the difference between total revenue and explicit costs …   The ultimate business dictionary

  • profit — 1) (margin; profit margin) For a single transaction or set of transactions, the excess of sales revenue over the costs of providing the goods or services sold. See: gross profit, net profit 2) For a period of trading, the surplus of net assets at …   Accounting dictionary

  • Profit — generally is the making of gain in business activity for the benefit of the owners of the business. The word comes from Latin meaning to make progress, is defined in two different ways, one for economics and one for accounting.Profit may refer to …   Wikipedia

  • profit and loss account — P & L account 1) An account in the books of an organization showing the profits (or losses) made on its business activities with the deduction of the appropriate expenses. 2) A statement of the profit (or loss) of an organization over a financial …   Accounting dictionary

  • accounting rate of return — ARR An accounting ratio that expresses the profit of an organization before interest and taxation, usually for a year, as a percentage of the capital employed at the end of the period. Variants of the measure include using profit after interest… …   Accounting dictionary

  • accounting — The process of identifying, measuring, recording, and communicating economic transactions. Measurement is normally made in monetary terms and the accountant will prepare records in the form of financial statements, such as a profit and loss… …   Accounting dictionary

  • accounting manual — A document that gives details of a business s accounting policies and procedures; it often includes a list of account codes or a chart of accounts. An example of an accounting policy would be the way in which the company treats depreciation,… …   Accounting dictionary

  • profit and loss account formats — The four formats given for profit and loss accounts by the Companies Act (1985): • vertical format, analysing costs by type of operation and function; • vertical format, analysing costs by items of expense; • horizontal format, analysing costs by …   Accounting dictionary

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