Nepali and English Version of Income Statement – Accounting | Management Notes

Nepali and English Version of Income Statement
Accounting
BBA|BBA-BI|BBS|BBM|BIM
Management Notes


नाफा/नोक्सान हिसाब = Profit and Loss Account

ब्याज आम्दानी = Interest Income
ब्याज खर्च = Interest Expenses
खुद ब्याज आम्दानी = Net Interest Income
कमिशन तथा छुट= Commission and Discount
अन्य सञ्चालन आम्दानी = Other Operating Incomes
सटही घटबढ आम्दानी = Exchange Fluctuation Income
कुल सञ्चालन आम्दानी = Total Operating Income
कर्मचारी खर्च = Staff Expenses
अन्य सञ्चालन खर्च = Other Operating Expenses
सटही घटबढ नोक्सानी = Exchange Fluctuation Loss
सम्भावित नोक्सानी व्यवस्था अघिको सञ्चालन मुनाफा = Operating Profit Before Provision for Possible Loss
सम्भावित नोक्सानी व्यवस्थाहरू = Provision for Possible Losses
सञ्चालन मुनाफा = Operating Profit
गैर सञ्चालन आम्दानी/ खर्च = Non-Operating Income/ Loss
सम्भावित नोक्सानी व्यवस्थाबाट फिर्ता = Provision for Possible Loss Written Back
नियमित कारोबारबाट भएको मुनाफा = Profit from Ordinary Activities
असामान्य कारोबारहरूबाट भएको आम्दानी / खर्च = Income/(Expenses) from Extra Ordinary Activities
सम्पूर्ण कारोवार समावेश पछिको खुद मुनाफा = Net Profit after considering all Activities
कर्मचारी बोनस व्यवस्था = Provision for Staff Bonus
आयकर व्यवस्था = Provision for Income Tax
यस वर्षको आयकर व्यवस्था = Current Year’s Tax Provision
बिगत वर्षसम्मको आयकर व्यवस्था = Upto Previous Year’s Tax Provision
यस वर्षको स्थगन कर (आम्दानी)/खर्च = Current Year’s Deferred Tax Income/Expenses
खुद नाफा/नोक्सान = Net Profit/Loss

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