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(gè)人或多個(gè)人簽訂的法律契約，每個(gè)人都同意為一個(gè)商業(yè)實(shí)體出一部分資金和勞力，從而每個(gè)人都可分享固定比例的一部分利潤(rùn)和承擔(dān)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(chǎn)負(fù)債表以來(lái)已經(jīng)發(fā)生的變動(dòng)。