Accounting問題..什麼是Net Loss?

這是一個profit & loss A/C樣本，很明顯，這是在收入減去所有支出除稅後的net profit或net loss會轉入Retained Profit/Reserve內, 未必每間公司都會入reserve, 無論net profit或net loss都會轉入balance sheet

圖片參考：http://hk.wrs.yahoo.com/_ylt=AgVtZ_9SqHKXP3Ch2johE4K.ygt./SIG=12ejk7l82/**http%3a//www.intercapmktltd.com/i/annual_report/Profit-and-Loss-Account.gif

下面的Balance Sheet便是一個例子表示從P & L的淨盈利或淨虧損顯示在balance sheet 內（這例子是current earning,不是用net profit 或net loss)


圖片參考：http://hk.wrs.yahoo.com/_ylt=AgVtZ_9SqHKXP3Ch2johE4K.ygt./SIG=12fguivmr/**http%3a//www.medinah-minerals.com/financials/images/balance_sheet_123104.gif

net loss is the final negative balance after taking all P/L items.
no matter net gain or loss, it must put into part of retained earning then carry in the future.

net income是負數的話就是net loss
會放在income statement的