Preparing a Trading and Profit and Loss Account
介绍如何编制交易与损益账户，以计算企业利润，供所有者、管理者、税务机关、贷款方和投资者使用。
Every business person will want to know the profits that their organisation has generated. In order to establish this accounts must be prepared which summarise the trading that has taken place during the last financial year. The owners and managers will not be the only people requiring this information. The tax authorities, outside lenders and investors will all want to know the profits made throughout the year, and the assets and liabilities of the business.