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(一)税后利润缴解的核算国营大中型商业企业交纳所得税后的利润,一部分上交国家,一部分按国家核定的留利水平留给企业。上交国家的部分,可根据企业不同情况,分别采取递增包干上交、固定比例上交、交纳调节税、定额包干上交等办法。企业解缴税后利润是通过“缴国库利润”或“缴上级利润”科目核算的。这两个科目都是资金占用科目,其实质是“利润”的调整科目。企业解缴税后利润时,记增加,年终决算后,将余额直接转入次年新帐“利润”科目“上年利润”专户。设置上述两个调整科目的目的是使“利润”科目能完整地反映
(1) Calculation of profit after taxation Accounting for profit after state-owned large and medium-sized commercial enterprises pay income tax, some of them are handed over to the country, and some are left to enterprises according to the state’s approved retained income level. The part submitted to the country may be based on the different circumstances of the company, respectively, to increase the number of lump sum handed over, a fixed ratio handed over, pay adjustment tax, fixed lump sum handed over to other methods. After the company pays the tax, the profit is calculated through the “paying state profits” or “paying higher profits” subjects. Both of these subjects are fund-occupied subjects and their essence is the “profit” adjustment subject. When the company pays the after-tax profits, the increase is recorded. After the year-end final settlement, the balance will be transferred directly to the “profit” account of the “new year profit” account of the new account of the following year. The purpose of setting the above two adjustment accounts is to enable the “profit” account to be fully reflected