考生处理损益帐(profit and loss account)及损益分配帐(profit and loss appropriation account)时出现混淆,如董事酬金(directors' remuneration)和债券利息(debenture interest)必须放在损益帐(profit andloss account)中.
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... profit and loss account损益帐户,损益表 profit and loss appropriation account损益分配帐户 profit and loss statement损益表 ...
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... Profit and loss account损益表 Profit and loss appropriation account损益分配账户 Profitability获利能力 ...
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