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  2. Cost–volume–profit analysis - Wikipedia

    en.wikipedia.org/wiki/Cost–volume–profit...

    Note that the profit and loss for any given number of unit sales is the same, and in particular the break-even point is the same, whether one computes by sales = total costs or as contribution = fixed costs.

  3. Net income - Wikipedia

    en.wikipedia.org/wiki/Net_income

    Net profit on a P & L (profit and loss) account: Sales revenue = price (of product) × quantity sold; Gross profit = sales revenue − cost of sales and other direct costs; Operating profit = gross profit − overheads and other indirect costs; EBIT (earnings before interest and taxes) = operating profit + interest income + other non-operating ...

  4. PnL explained - Wikipedia

    en.wikipedia.org/wiki/PnL_Explained

    In investment banking, PnL explained (also called P&L explain, P&L attribution or profit and loss explained) is an income statement with commentary that attributes or explains the daily fluctuation in the value of a portfolio of trades to the root causes of the changes.

  5. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    The terms equity [for profit enterprise] or net assets [not-for-profit enterprise] represent the residual interest in the assets of an entity that remains after deducting its liabilities (CF E61). Equity accounts include common stock, paid-in capital, and retained earnings. Equity accounts can vary depending where an entity is domiciled as some ...

  6. Earnings before interest, taxes, depreciation and amortization

    en.wikipedia.org/wiki/Earnings_before_interest...

    A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.

  7. TD Bank suspends forecast after hefty penalty in US money ...

    www.aol.com/bank-montreal-quarterly-profit-falls...

    TD issued its updates after the lender and Bank of Montreal, two of Canada's biggest banks, missed analysts' estimates for quarterly profit, reflecting weakness in their U.S. businesses and bigger ...

  8. Trump to discuss ending childhood vaccination programs with ...

    www.aol.com/news/trump-discuss-ending-childhood...

    (Reuters) - U.S. President-elect Donald Trump in an interview published on Thursday said he will be talking to Robert F. Kennedy Jr., his nominee to run the Department of Health and Human Services ...

  9. Management accounting - Wikipedia

    en.wikipedia.org/wiki/Management_accounting

    The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented. For example, transfer pricing is a concept used in manufacturing but is also applied in banking.