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Income and Expenditure Account stresses
account.	Отчёт о доходах и расходах (готовится неприбыльными организациями (non-profit-making organizations), напр., клубами, как аналог Отчета о прибылях и убытках (Profit and Loss Account) для компаний; Income and expenditure account is merely another name for profit and loss account. Such type of profit and loss account is generally adopted by non trading concerns like clubs, societies, hospitals, and like etc. This account is credited with all earnings (both realized and unrealized) and debited with all expenses (both paid and unpaid) The difference represents a surplus of deficiency for a given period which is carried to the capital account. It should be noted that items of receipts or payments of capital nature such as legacies, purchases or sales of any fixed assets must not be included in this account. Read more at accounting4management.com Alexander Demidov)
income and expenditure account
gen.	счёт доходов и расходов; подсчёт доходов и расходов; учёт доходов и расходов
account.	отчёт о прибылях и убытках (accounting4management.com Alexander Matytsin)
audit.	счёт доходов и расходов (An account, similar to a profit and loss account, prepared by an organization whose main purpose is not the generation of profit. It records the income and expenditure of the organization and results in either a surplus of income over expenditure or of expenditure over income. Such an organization's accounts do not use the accruals concept. Oxford Business. Alexander Demidov)
busin.	счёт прибылей и убытков; счёт прихода и расхода; результативный счёт