What is trading profit and loss account also called?

net income and net loss which generated from income statement.

the statement of comprehensive income

trading profit anpensesd loss, would be the net income and net loss gained by the company; this happen due to the equation = revenue - expenses

Commercial profit is to reach the highest point of the revenues and lower points in expenses and loss is the lack of access to the target in the gain and increased expenses, including weakening the balance of revenues and strengthens the balance of expense

EXCEDENT BRUT D'EXPLOITATION

It is also phrased as Gross Profit of the entity for a specific period.