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今年新颁的《乡镇企业会计制度》将企业原来的利润表分为“利润计算表”和“利润分配表”两种,“利润计算表”仅反映企业自营业务的经营成果,不包括企业对外投资和参与联营所获利润,对外投资联营所获利润,在“利润分配表”中反映。同时,将企业利润分配分为税前利润分配、上交和减免所得税、税后利润调整和税后净利润分配四个层次。至于亏损企业如何正确编制“利润分配表”,目前存在着各种不同看法,对此,笔者提出浅见如下,供参考。
This year’s newly issued “Country and Township Enterprise Accounting System” divides the company’s original profit statement into “profit calculation table” and “profit distribution table”. The “profit calculation table” only reflects the operating results of the company’s proprietary business, not including the enterprise. Profits earned by outbound investments and participation in joint ventures, and profits earned by outbound investment associates, are reflected in the “profit distribution statement”. At the same time, corporate profit distribution is divided into four levels: pre-tax profit distribution, handing in and exemption of income tax, post-tax profit adjustment, and post-tax net profit distribution. As for how the loss-making enterprises correctly formulate the “profit distribution table”, there are various opinions. For this purpose, the author puts forward the following as a reference.