The Trading and Profit and Loss account is also called 1. Balance Sheet. 2. Cash Flow Statement. 3. Income Statement. 4. Trial Balance.

correct answer is income statement

income statement

We all Agree about the answer ((3 )) but i was wish that some one infirm us the difference in order to make add value for any one or to the question as well and for the difference as below :-

1) Balance Sheet ( B.S. which shows the company status ) its Always for external parties ,also its clasfied

    Into sections.

2) Cash Flow , shows the status of cash for the company in order to make the call any time.

3) Income S. shows the Profit or loose for any company.

4) Trial balance , Is internal report which list all accounts and thier balances.

As we all know the answer of it therefore, 

I think, we should not answers to such questions

Are all of  you agree with me?.

income statement. or statement of coprehensive income.

it is the income statement

and as per IFRS it should be named as statement of profit or loss and comprehensive income

statement of profit or loss and other comprehensive income our income statement 

Please note that the title  Trading and profit and loss account is the same, it never called as income statement. Income statement applicable only for professional which are income and expenditure account / receipt and payments accounts represents / called Income Statement. please don't put  such questions here. and not to waste your / others time.

None of these Because it consists on only Trading Account which means profit after deducting direct cost of sales.

The profit and loss account is also called Income statement