摘要：AbstractThe level of results obtained by an enterprise represents, for any manager, a way to measure efficiency.Recorded results are noted in the Profit and Loss Account that explains how they are obtained for each activity, and help to make decisions at management level in order to coordinate the whole business activity. This account represents the financial statement that allows highlighting partial results of the three main activities (exploitation, financial and extraordinary) as well as whole results.The structure of this account allows money stocks accumulation to be released in order to fulfill the compensatory function of future financial factors and inputs, so called intermediate management balances.
关键词：Profit and loss account;Performances;Intermediate management balances;Added value;Exercise result
