CR/PNL?CPNL

Hello I have noticed that in consolidation questions, instead of writing consolidated retained earning , examiner used to write PNL or consolidated PNL. My question is that should we write consolidated retained earning or PNL or Consolidated PNL? Or can we write either of these? Also while making double entry in such situations PNL should be used in double entry or CR should be used in double entry? Below are few examples from examiner answers:

D20 Q1
Gain of $400,000 would be included within profit or loss (step acq case)

M20 Q1
The impairment loss of $3·51 million will be expensed against consolidated profit or loss