If the balance sheet expresses the patrimonial status reached at the end of the financial year, the profit and loss account represents the accounting document which expresses how that specific final patrimonial status was reached, which were the flows of revenues and expenses that emphasized the trajectory of the evolution of the enterprise between the beginning and the end of the financial year. The Profit and Loss Account (synthesizes the results of the economic and financial incoming, processing and outgoing flows of a certain analyzed period) represents the accounting document of synthesis which measures the performances of the activity of an enterprise