the profit and loss statement of a given concern for a particular period of time, an account, the style of which varies from country to country, which sets the income of a period against the expenditure with a view to determining the profit or loss for that period, revenue and expenditure account - ... equivalent of a profit and loss account for a non-trading organization, such a club or society (it shows income and expenditure during the year and the surplus or, kasumite-kahjumite aruanne; raamatupidamisaruanne ettevõtte tegevusest saadud kasumite ja kahjumite kohta aasta jooksul; ettevõtte finantsaruande osa, raamatupidamisaruanne, mis kajastab raamatupidamiskohustuslase aruandeperioodi tulusid, kulusid ja kasumit (kahjumit), raamatupidamisaruanne, mis kajastab raamatupidamiskohustuslase aruandeperioodi majandustulemust (tulusid, kulusid ja kasumit või kahjumit)