Periodic profit and loss

Japanese: 期間損益 - きかんそんえき

Profit or loss arising from a company's ordinary activities during an accounting period. It is calculated by subtracting the expenses used to earn it from the revenue. As companies grow in size and the resulting dispersion of stock ownership, shareholders, creditors, and other stakeholders need to know the company's profitability. If the income statement includes non-period profits and losses or extraordinary profits and losses, the net profit figure will be distorted by chance factors and will not show normal profitability. Period profits and losses are profits and losses that are recognized as occurring ordinarily, and show the normal profitability of a company without chance factors. There are two types: the profit and loss method, which measures the difference between revenue and expenses, and the asset method, which measures by comparing beginning and ending capital.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

一会計期間における企業の経常的な活動から生じた利益または損失。収益から，それを得るために使われた費用を差引いて計算される。企業規模が次第に大きくなり，それに伴う株式所有の分散の結果，株主，債権者，その他の利害関係者にとって企業の収益力を知る必要性が高まる。損益計算書に期間外損益や臨時的損益が含まれていれば，純利益数字は偶然的な要因によってゆがめられ，正常な収益力を示さない。期間損益は発生に経常性の認められる損益であり，偶然的な要因の含まれない企業の正常な収益力を示す。収益と費用の差額を測る損益法と，期首資本と期末資本とを比較して測る財産法の2種がある。

出典　ブリタニカ国際大百科事典小項目事典ブリタニカ国際大百科事典小項目事典について　情報

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