A profit and loss statement (P&L) statement includes a business's revenue, cost of goods and services sold, operating expenses, interest, taxes, net income and any other gains and losses. Revenue is known as the top line, and net income is called the bottom line.

A / An  in Spanish\n\n For singular/feminine we use: Una mesa. For masculine plural we use: Unos coches. For plural feminine we use: Unas mesas.

In Spanish, when referring to nouns that have no inherent gender, such as "table" ("mesa" in Spanish), the article used is determined by the sound at the beginning of the word. If the word begins with a stressed "a" sound, the article "la" is used. If it begins with any other sound, the article "el" is used.