profit and loss account
profit and loss account 损益账 将所有收益类和开支类账户余额转入，结清盈亏，再转至公司的留存盈余或合伙的资本账户中的转移账户。
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profit-and-loss account
profit and loss account
A transfer account of all income and expense accounts, closed into the retained earnings of a corporation or the capital account of a partnership. [Cases: Corporations 311; Partnership 81. C.J.S. Corporations §§ 505–506; Partnership §§ 91, 336, 340.]
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