profit and loss vs profit and loss account

profit and loss and profit and loss account both are nouns.

Word	Noun	Adjective	Verb	Adverb
profit and loss	Yes	No	No	No
profit and loss account	Yes	No	No	No

As nouns, profit and loss and profit and loss account are synonyms defined as:

profit and loss and profit and loss account: an account compiled at the end of an accounting period to show gross and net profit or loss

profit and loss (noun)	profit and loss account (noun)
an account compiled at the end of an accounting period to show gross and net profit or loss	an account compiled at the end of an accounting period to show gross and net profit or loss