Traduzione inglese <> italiano di Profit and loss account

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Traduzione e definizione

a profit and loss account: un conto economico idiom
Note that a "profit and loss account" is the same thing as an "income statement" and an "earnings report".
Esercizio 1
"Cash flow problems"

Now match the three types of financial reports with their definitions!

Shows if the company is making or losing money.
Shows the money immediately available to the company in the bank.
Shows the company's value: assets and liabilities.

"Cash flow problems"

Now match the three types of financial reports with their definitions!

Profit and loss account 1
Shows if the company is making or losing money.
Cash flow statement 2
Shows the money immediately available to the company in the bank.
Balance sheet 3
Shows the company's value: assets and liabilities.
1 Profit and loss account: This is correct. "The profit and loss account", also known as "the income statement", shows the company's earnings, expenses, and net profit over a period of time (usually quarterly or annually). "The income statement" basically shows how well the company has performed in its trading activities, and whether it is making or losing money!
1 Balance sheet: This is incorrect. The balance sheet doesn't show how much profit the company is making, but shows the company's net worth.
1 Cash flow statement: This is incorrect. The cash flow statement doesn't show how much profit the company is making, but shows movements of the company's liquid assets or cash.
2 Cash flow statement: This is correct. "The cash flow statement" shows movements of the company's liquid assets and indicates its ability to pay suppliers, staff and other creditors. In the conversation, the scientist says they are having "cash flow problems", which means they don't have enough free cash available. The term "cash flow" can be applied to both companies and individuals. Example: Paying for my car in three installments has helped my CASH FLOW.
2 Balance sheet: This is incorrect. The balance sheet doesn't show movements of the company's liquid assets, but shows the company's net worth.
2 Profit and loss account: This is incorrect. The profit and loss account doesn't show movements of the company's liquid assets, but shows the company's profits.
3 Balance sheet: This is correct. "The balance sheet" shows the company's value at a specific point in time, summarizing its assets, liabilities and net worth. The first side of the balance sheet shows the company's assets (equipment, software, buildings), while the other side shows liabilities (debt, financing methods, shareholder equity). The Balance Sheet is a "snapshot" in time of who owns what in the company.
3 Cash flow statement: This is incorrect. The cash flow statement doesn't show the company's net worth, but shows movements of the company's liquid assets or cash.
3 Profit and loss account: This is incorrect. The profit and loss account doesn't show the company's net worth, but shows the company's profits.
Esercizio 2
"Cash flow problems"

Now match the three types of financial reports with their definitions!

Shows if the company is making or losing money.
Shows the money immediately available to the company in the bank.
Shows the company's value: assets and liabilities.

"Cash flow problems"

Now match the three types of financial reports with their definitions!

Profit and loss account 1
Shows if the company is making or losing money.
Cash flow statement 2
Shows the money immediately available to the company in the bank.
Balance sheet 3
Shows the company's value: assets and liabilities.
1 Profit and loss account: This is correct. "The profit and loss account", also known as "the income statement", shows the company's earnings, expenses, and net profit over a period of time (usually quarterly or annually). "The income statement" basically shows how well the company has performed in its trading activities, and whether it is making or losing money!
1 Balance sheet: This is incorrect. The balance sheet doesn't show how much profit the company is making, but shows the company's net worth.
1 Cash flow statement: This is incorrect. The cash flow statement doesn't show how much profit the company is making, but shows movements of the company's liquid assets or cash.
2 Cash flow statement: This is correct. "The cash flow statement" shows movements of the company's liquid assets and indicates its ability to pay suppliers, staff and other creditors. In the conversation, the scientist says they are having "cash flow problems", which means they don't have enough free cash available. The term "cash flow" can be applied to both companies and individuals. Example: Paying for my car in three installments has helped my CASH FLOW.
2 Balance sheet: This is incorrect. The balance sheet doesn't show movements of the company's liquid assets, but shows the company's net worth.
2 Profit and loss account: This is incorrect. The profit and loss account doesn't show movements of the company's liquid assets, but shows the company's profits.
3 Balance sheet: This is correct. "The balance sheet" shows the company's value at a specific point in time, summarizing its assets, liabilities and net worth. The first side of the balance sheet shows the company's assets (equipment, software, buildings), while the other side shows liabilities (debt, financing methods, shareholder equity). The Balance Sheet is a "snapshot" in time of who owns what in the company.
3 Cash flow statement: This is incorrect. The cash flow statement doesn't show the company's net worth, but shows movements of the company's liquid assets or cash.
3 Profit and loss account: This is incorrect. The profit and loss account doesn't show the company's net worth, but shows the company's profits.

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