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| Russian | English |
| внереализационный убыток | unrealized loss (The anticipated decrease in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as an anticipated reduction in wealth) |
| ожидаемые убытки | foreseeable loss (An expected loss on a project that is treated as an expense transaction because it is likely that the total project cost will exceed the total project revenue or capitalization limit) |
| отчёт о прибылях и убытках | P&L statement |
| проводка по прибыли и убытку | profit and loss transaction (A posted ledger transaction that is associated with a profit and loss account, revenue account, or cost account) |
| Разнести прибыль или убыток по валютному курсу | Post currency exchange gain or loss (Rori) |
| реализованный убыток | realized loss |
| счёт прибылей и убытков | 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) |