English translation: profit and loss account / income statement
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Explanation: The differentiation between "P&L account" and "income statement" is not an issue of US vs. UK, but depends on the accounting standards on which the financial statements are based. "P&L account" is generally used with reference to financial statements prepared in accordance with German commercial law (HGB), while "income statement" is standard terminology used for statements under IAS or US GAAP.
Own experience (including various annual reports and financial statements) Translation of IAS 35-39
Ralf Lemster Germany Local time: 12:14 Native speaker of: German PRO pts in pair: 2684