loss account造句
1. Each hotel prepares its own profit and loss account.
2. How do debtors affect the profit and loss account?
3. Draw up a balance sheet and profit and loss account for Stern.
4. The balance of the profit and loss account represents the net profit or loss for the accounting period.
5. The profit and loss account shows the increase or decrease in the money held over the year.
6. The cost is charged directly to the profit and loss account.
7. The Companies Act 1948 required auditors to express an opinion on the profit and loss account as well as the balance sheet.
8. The directors recommend that ￡9,239,000 be transferred to the profit and loss account as set out in note 19 on page 41.
9. Operating lease rentals are charged in the profit and loss account in the year in which they arise.
10. Comment on the situation as revealed by the Balance sheet and profit and loss account of Stern.
11. Any loss arising should be charged in the profit and loss account.
12. Based upon your decisions, draw up a profit and loss account for 1990 using the information above.
13. In another year, a capital receipt was credited to the profit and loss account but shown as an extraordinary item.
14. Other exchange gains and losses are taken to the profit and loss account.
15. But in one year, a capital receipt was credited to the profit and loss account and included in turnover.
16. The minority interest charge in the consolidated profit and loss account was ￡184,000.
17. The only difficult figure in the balance sheet, apart from the profit and loss account balance, is the minority interest.
18. Worksheet of Stern 5. Draw up a balance sheet and profit and loss account for Stern.
19. Are losses being taken and shown on the profit and loss account or balance sheet?
20. There are three main financial statements: balance sheet, profit and loss account, cash flow statement.
21. The impairment loss is recognised as an expense in the profit and loss account.
22. All other repairs and maintenance are expensed in the consolidated profit and loss account during the financial period in which they are incurred.
23. Profits or losses on disposal of other investments, representing the difference between the net sales proceeds and the carrying amounts, are recognised in the profit and loss account as they arise.
24. Companies present their annual accounts in two main parts: the balance sheet and the income statement (profit and loss account).
25. Rental income under operating leases is hereby credited to the profit and loss account on a straight-line basis over the lease term.
26. Variable annual payments on top of the minimum annual payments, if any, are recognized in the consolidated profit and loss account as incurred.
27. So, if a reasonably constant total charge for an asset's services is to be put to the profit and loss account, a declining depreciation charge may be appropriate.
28. As there is no gain or loss, trading and profit and loss account is not needed. A "receipts and payment account" and "Income and expenditure account are prepared.
29. Nobody dreamed of passing his bill to his profit and loss account.
30. This was followed by a comparative analysis of cash flow and profit and loss account.
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