Здрасти ,помогите пожалуйста перевести From the Trial Balance, prepared by

Здрасти ,помогите пожалуйста перевести
From the Trial Balance, prepared by the bookkeeper, the accountant creates a Profit and Loss Statement and Balance Sheet.

A Profit and Loss Statement or a Profit and Loss Account, shows the income or loss of the company for the period. The Profit and Loss Statement is мейд only on the basis of those accounts of the Ledger which affect the profit and loss of the company. The Profit and Loss Statement may contain the following items:

Sales
Trading profit

Depreciation

Rent received

Interest paid Profit before tax Tax Profit after tax Dividends Profit retained Earnings per share
The other accounts of the Ledger which reflect the assets, liabilities and capital of the firm, make up a Balance Sheet. This shows the net value or book value of the company.