Parent company and Profit: Difference between pages
From ACT Wiki
(Difference between pages)
imported>Administrator (CSV import) |
imported>Doug Williamson (Add link.) |
||
| Line 1: | Line 1: | ||
A | 1. ''Accounting''. | ||
A surplus arising from the appropriate matching of revenues with expenditure. | |||
<br>For example, operating profit or net profit. | |||
The profit for a period may differ from the cash flow because of: | |||
*Items in cash flow which are not part of profit. For example capital expenditure or the collection of debtors recognised in prior periods; and | |||
*Items in profit which are not cash flows, for example depreciation, amortisation, or making accruals. | |||
2. | |||
More generally any surplus, gain or net benefit arising. | |||
== See also == | == See also == | ||
* [[ | *[[Accounting]] | ||
* [[ | *[[Accrual]] | ||
* [[ | *[[Accruals accounting]] | ||
* [[ | *[[Amortisation]] | ||
* [[ | *[[Attributable profit]] | ||
* [[ | *[[Break-even]] | ||
*[[Capital expenditure]] | |||
*[[Cash]] | |||
*[[Cash balance]] | |||
*[[Cash flow]] | |||
*[[Debtors]] | |||
*[[Depreciation]] | |||
*[[Economic profit]] | |||
*[[Environmental profit and loss]] | |||
*[[Gross profit]] | |||
*[[Income statement]] | |||
*[[Loss]] | |||
*[[Net operating profit after tax]] (NOPAT) | |||
*[[Net profit]] | |||
*[[Net profit margin]] | |||
*[[Normal profit]] | |||
*[[Not-for-profit]] | |||
*[[Operating profit]] | |||
*[[Profit after tax]] | |||
*[[Profit and Loss account]] | |||
*[[Profit and Loss reserve]] | |||
*[[Profit before interest and tax]] (PBIT) | |||
*[[Profit before tax]] | |||
*[[Profit centre]] | |||
*[[Profit for purpose]] | |||
*[[Profit margin]] | |||
*[[Profit maximisation]] | |||
*[[Profit shifting]] | |||
*[[Profit warning]] | |||
*[[Profitability]] | |||
*[[Return]] | |||
*[[Revenue]] | |||
*[[Statement of profit or loss]] | |||
*[[Supernormal profit]] | |||
*[[Taxable profits]] | |||
*[[Turn]] | |||
*[[Underlying]] | |||
*[[Unrealised profit]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 15:52, 20 July 2022
1. Accounting.
A surplus arising from the appropriate matching of revenues with expenditure.
For example, operating profit or net profit.
The profit for a period may differ from the cash flow because of:
- Items in cash flow which are not part of profit. For example capital expenditure or the collection of debtors recognised in prior periods; and
- Items in profit which are not cash flows, for example depreciation, amortisation, or making accruals.
2.
More generally any surplus, gain or net benefit arising.
See also
- Accounting
- Accrual
- Accruals accounting
- Amortisation
- Attributable profit
- Break-even
- Capital expenditure
- Cash
- Cash balance
- Cash flow
- Debtors
- Depreciation
- Economic profit
- Environmental profit and loss
- Gross profit
- Income statement
- Loss
- Net operating profit after tax (NOPAT)
- Net profit
- Net profit margin
- Normal profit
- Not-for-profit
- Operating profit
- Profit after tax
- Profit and Loss account
- Profit and Loss reserve
- Profit before interest and tax (PBIT)
- Profit before tax
- Profit centre
- Profit for purpose
- Profit margin
- Profit maximisation
- Profit shifting
- Profit warning
- Profitability
- Return
- Revenue
- Statement of profit or loss
- Supernormal profit
- Taxable profits
- Turn
- Underlying
- Unrealised profit
