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| Spanish | English |
| balance de pérdidas y ganancias, estado de resultados | profit and loss statement (A report that summarizes a company's costs, expenses, and revenues for a specific accounting period) |
| cuenta de pérdidas y ganancias | profit and loss account (A revenue or expense account whose balance will be transferred to a retained earnings account at the end of a fiscal year. Balances in profit and loss accounts determine the net income or net loss for the year) |
| extracto de pérdidas y ganancias | P&L statement (A report that summarizes a company's costs, expenses, and revenues for a specific accounting period) |
| transacciones de pérdidas y ganancias | profit and loss transaction (A posted ledger transaction that is associated with a profit and loss account, revenue account, or cost account) |