noun
profit and loss statement; income statement
A financial statement summarizing revenues, costs, and expenses over a period. Common in business and accounting contexts.
決算発表では、損益計算書の内容が詳しく説明された。
At the earnings announcement, the contents of the profit and loss statement were explained in detail.
A balance sheet showing assets, liabilities, and equity at a point in time, whereas 損益計算書 shows performance over a period.
Compound of 損益 (profit and loss) + 計算書 (calculation document).