名詞 profit and loss:

1. an account compiled at the end of an accounting period to show gross and net profit or loss
   同義詞：profit and loss account

1. A legal contract entered into by two or more persons in which each agrees to furnish a part of the capital and labor for a business enterprise, and by which each shares a fixed proportion of profits and losses.
   合伙契約兩個人或多個人簽訂的法律契約，每個人都同意為一個商業(yè)實體出一部分資金和勞力，從而每個人都可分享固定比例的一部分利潤和承擔固定比例的一部分損失
2. The profit and loss account show the movements which have take place since the last balance sheet.
   該損益帳目表明子上次資產負債表以來已經發(fā)生的變動。