Example sentences of "profit and loss [noun] [prep] [art] " in BNC.
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| 1 | This person 's manager , who had profit and loss responsibility for a large division within the company , was warmly and favorably described as ‘ non-political ’ : |
| 2 | In order to get a true comparison between the firms ( and accordingly between the contributions , both capital and income generating , of their partners ) it may be necessary : ( 1 ) to revalue capital assets to a common date ; ( 2 ) to bring in the profits from the disposal of any property not required by the merged firm ; ( 3 ) to devise some means of compensation if goodwill is to be written out of account where it has previously been treated as an asset in which the partners have a share ; ( 4 ) where work in progress features in the accounts of one of the firms , to eliminate it by billing or to write it off against the capital accounts of that firm 's partners ; ( 5 ) to settle how bad debts are to be treated post-merger , either charged generally against the new firm or separately against the partners of the old firms ; ( 6 ) to write off the value of old fixtures and fittings ; ( 7 ) to revise profit and loss accounts to a common accounting date . |
| 3 | Additionally , transfers from reserves and translation adjustments totally IR£7.235 million brought about a decrease in the Profit and Loss balance during the year of IR£26.267 million . |
| 4 | Prepare a monthly profit and loss statement for the present and proposed new programmes . |
| 5 | If , over the years , the balance of probabilities has shifted so that balances previously included as creditors now seem unlikely ever to be paid , it would be appropriate for the balances in question to be removed from creditors , with the corresponding credit in either profit and loss account or , if the sums are material and the adjustment arises from a fundamental error , the profit and loss reserves in the balance sheet . |
| 6 | The profit and loss estimate for the new product can thus be represented by Figure 2.3 , the break-even analysis diagram . |
| 7 | The bearish money spread ( Fig. 7.9(b) ) reflects the profit and loss potential of an investor who gives a higher probability to the security price falling than rising but who takes out insurance in case of being wrong . |
| 8 | The profit or loss on the disposal of an asset should be accounted for in the profit and loss account of the period in which the disposal occurs as the difference between the net sale proceeds and the net carrying amount . |
| 9 | ‘ Revenue and costs are accrued ( that is , recognised as they are earned or incurred , not as money is received or paid ) , matched with one another so far as their relationship can be established or justifiably assumed , and dealt with in the profit and loss account of the period to which they relate ; provided that where the accruals concept is inconsistent with the prudence concept , the latter prevails . ’ |
| 10 | As permitted by Section 3(2) of the Companies ( Amendments ) Act , 1986 , the profit and loss account of the Company is not presented in these financial statements . |
| 11 | In bookkeeping terms the depreciation amounts are regarded as debit entries in an intermediate account which is then transferred to the profit and loss account at the end of the accounting period . |
| 12 | In bookkeeping terms the depreciation amounts are regarded as debit entries in an intermediate account which is then transferred to the profit and loss account at the end of the accounting period . |
| 13 | Their annual rentals are charged to the profit and loss account on a straight-line basis over the term of the lease . |
| 14 | Their annual rentals are charged to the profit and loss account on a straight-line basis over the term of the lease . |
| 15 | Their annual rentals are charged to the profit and loss account on a straight-line basis over the term of the lease . |
| 16 | All companies are obliged to produce a balance sheet and profit and loss account on an annual basis . |
| 17 | Capital grants are treated as deferred credits and are credited to the profit and loss account on the same basis as the related tangible assets are depreciated . |
| 18 | Whether the latter is put through as a reduction in sales or a rebate should be discussed in terms of the effects of these alternatives on the usefulness of the profit and loss account as a guide to the future . |
| 19 | Another effect could be when the debtor falls to pay and the amount has to be charged to the profit and loss account as a bad debt . |
| 20 | Where the finance cost for non-equity shares is not equal to the dividends the difference should be accounted for in the profit and loss account as an appropriation of profits . |
| 21 | Where shares are issued by way of or in substitution for dividends , and the value of the shares issued is calculated by reference to the value of the dividend payable on any class of shares , the value calculated for this purpose should be reflected in the profit and loss account as an appropriation of profit . |
| 22 | This gain was included in the profit and loss account as an extraordinary item , Bonelli said , ‘ so as not to cloud the true operating position ’ of the company . |
| 23 | In a business , for example , only interest on loans is put through the profit and loss account as an operating expense ; principal repayments involve taking one balance sheet item , i.e. cash , and using it to reduce another , i.e. long-term liability . |
| 24 | We would also have reduced the asset for goods in stock by £400 and charged this amount to the profit and loss account as an expense for the period . |
| 25 | Where the outcome of each long-term contract can be assessed with reasonable certainty before its conclusion the attributable profit is recognised in the profit and loss account as the difference between the reported turnover and related costs for that contract . |
| 26 | The requirement of the [ draft ] FRS that issue costs are reflected in the amounts charged to the profit and loss account over the term of a capital instrument is not intended to prohibit the subsequent charging of issue costs to the share premium account by means of a transfer between reserves . |
| 27 | Goodwill arising on consolidation before 1st April 1985 and arising after 1st April 1990 is amortised through the profit and loss account over the directors ' estimate of its useful economic life . |
| 28 | Any surpluses or deficits in the pension schemes identified by periodic actuarial valuations are taken to the profit and loss account over the remainder of the expected service lives of current employees . |
| 29 | The cost of these schemes is charged to profit and loss account over the service lives of employees in |
| 30 | The capital element of future rentals is treated as a liability and the interest element is charged to profit and loss account over the period of the leases in proportion to the balances outstanding . |