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Main business income + other business income + investment income + non-operating income - main business cost - main business tax and surcharge - other business expenses - operating expenses - management expenses - financial expenses - non-operating expenses = total profit.
Gross profit - income tax = net profit.
Borrow: main business income, other business income, investment income, non-operating income.
Credit: Cost of Main Operations, Main Taxes and Surcharges, Other Operating Expenses, Operating Expenses, Administrative Expenses, Financial Expenses, Non-Operating Expenses, Income Tax.
Credit: Profit for the year.
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Borrow: Profit for the current year.
Credit: Cost of Principal Operations.
Main business taxes and surcharges.
Other operating expenses.
Operating expenses Administrative expenses.
Finance Expenses Non-operating expenses.
Income tax borrowed: income from main business.
Other business income.
Investment income Non-operating income.
Credit: Profit for the year.
The total credit of the current year's profit minus the total debit is the net profit.
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Profit for the year = main business income - main business cost + other business income - other business expenses + non-operating income - non-operating expenses + investment income - operating expenses - management expenses - financial expenses - main business tax and its surcharge - income tax.
The accounting entries are all poured to the debit side.
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At the end of the year, the current year's profit should be transferred to the profit distribution - undistributed profit.
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Agree with the idle answer.
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Accounting entries for this year's profits are done in three steps:
1. Carry forward income first:
Borrow: main business income.
Credit: Profit for the year.
2. Carry-forward costs, fees and taxes:
Borrow: Profit for the current year.
Credit: Cost of Principal Operations.
Fourth, the annual carry-over profit distribution:
Net profit realized for the year after offsetting the income and expenses of the year:
Borrow: Profit for the current year.
Credit: Profit distribution - undistributed profit if it is a loss:
Debit: Profit distribution - undistributed profits.
Credit: Profit for the year.
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1. Carry forward the income of the judgment first:
Borrow: main business income.
Other business income.
Non-operating income.
Credit: Profit for the year.
2. Carry-forward costs, fees and taxes:
Borrow: Profit for the current year.
Credit: Cost of Principal Operations.
Taxes and surcharges on the main business.
Other operating expenses.
Operating expenses Administrative expenses.
Finance Expenses Non-operating expenses.
Income tax expense.
3. Carry-over of investment income.
Borrow: Investment income.
Credit: Profit for the year.
Fourth, the annual carry-over profit distribution:
Net profit realized for the year after offsetting the income and expenses of the year:
Borrow: Profit for the current year.
Credit: Profit Distribution – Undistributed Profits.
If it's a loss:
Debit: Profit distribution - undistributed profits.
Credit: Profit for the year.
Extended material: How to determine undistributed profits.
According to Article 3 of the Notice of the State Administration of Taxation on Several Tax Issues Concerning the Implementation of the Enterprise Income Tax Law (Guo Shui Han 2010 No. 79), with regard to the recognition and calculation of income from equity transfer, the realization of income from the transfer of equity shall be recognized when the transfer agreement takes effect and the procedures for equity change are completed. The income from the transfer of equity is the income from the transfer of equity after deducting the costs incurred in acquiring the equity.
When calculating the income from equity transfer, the enterprise may deduct the amount that may be distributed according to the equity in the retained earnings of shareholders such as undistributed profits of the invested enterprise.
1. The undistributed profit of the current year is obtained based on the profit of the current year and is carried forward from the profit of the current year.
2. The balance of the current year's profit is on the credit side when making a profit, and it needs to be carried forward to the undistributed profit at the end of the year, and there is no balance of the current year's profit after the carryover.
Borrow: Profit for the current year.
Credit: Undistributed Profit - Undistributed Profit.
If it is a loss, then make the opposite accounting entry).
3. If you are referring to the profit distribution at the end of the period in the balance sheet, the formula is:
Undistributed profit at the beginning of the period + net profit for the period - various surpluses withdrawn - profit ceded + undistributed profit adjusted for profit or loss of previous years.
Undistributed profit at the end of the period = undistributed profit at the beginning of the period + net profit for the period - (withdrawal of surplus reserve + distribution to shareholders + others) - (surplus reserve to make up for loss + others).
Among them, "withdrawal of surplus reserve + distribution to shareholders + others" is the distribution of profits this year, and "surplus reserve to make up for losses + others" is the internal carry-over of owners' equity.
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That's it: At the end of the month, you need to transfer the income, costs, and expenses of the month to the profit account, if the credit balance that reflects the profit is the profit, otherwise it is a loss.
1. Carry forward various incomes.
Borrow: main business income, other business income, non-operating income.
Credit: Profit for the year.
2. Carry-over of expenses during the period.
Borrow: Profit for the current year.
Credit: administrative expenses, selling expenses, financial expenses.
3. Carry-over of costs.
Borrow: Profit for the current year.
Credit: Cost of main business, other operating expenses, non-operating expenses.
4. Carry-over of taxes.
Borrow: Profit for the current year.
Credit: Taxes & Surcharges, Income Tax.
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The profit of the current year is carried forward at the end of the month, and there is no balance after the carry-over.
There is a profit this month, borrow: profit for the current year.
Credit: Profit Distribution – Undistributed Profits.
If there is a loss in the current month, borrow: profit distribution - undistributed profit.
Credit: Profit for the year.
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Borrow: Profit for the current year.
Credit: Cost of Principal Operations.
Other business costs.
Taxes and surcharges.
Management fees. Selling expenses.
Finance Expenses. Non-operating expenses.
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The expenses of the current month are transferred to the credit of the current year's profit, the income is transferred to the debit of the current year's profit, and the profit of the current month is transferred to the profit distribution, and the accumulated profit at the end of the year is the profit of the current year.
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Only profit and loss accounts are carried forward to the current year's profit, for example, borrow: main business income credit: current year's profit; Borrow: Profit for the Year Credit: Cost of Principal Operations.
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1. Carry forward income first:
Borrow: The main business income is rotten.
Other business income.
Non-operating income.
Credit: Profit for the year.
2. Carry-forward costs, fees and taxes:
Borrow: Profit for the current year.
Credit: The cost of the main bucket with the business.
Main business: Linglu tax and surcharge.
Other operating expenses.
Operating expenses. Management fees.
Finance Expenses. Non-operating expenses.
Income tax expense.
3. Carry-over of investment income.
Borrow: Investment income.
Credit: Profit for the year.
Fourth, the annual carry-over profit distribution:
Net profit realized for the year after offsetting the income and expenses of the year:
Borrow: Profit for the current year.
Credit: Profit Distribution – Undistributed Profits.
If it's a loss:
Debit: Profit distribution - undistributed profits.
Credit: Profit for the year.
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Accounting entries for the current year's profits are done in four steps:
1. Carry forward income first:
Borrow: The main business income is rotten.
Other business income.
Non-operating income.
Credit: Profit for the year.
2. Carry-forward costs, fees and taxes:
Borrow: Profit for the current year.
Credit: The cost of the main bucket with the business.
Main business: Linglu tax and surcharge.
Other operating expenses.
Operating expenses. Management fees.
Finance Expenses. Non-operating expenses.
Income tax expense.
3. Carry-over of investment income.
Borrow: Investment income.
Credit: Profit for the year.
Fourth, the annual carry-over profit distribution:
Net profit realized for the year after offsetting the income and expenses of the year:
Borrow: Profit for the current year.
Credit: Profit Distribution – Undistributed Profits.
If it's a loss:
Debit: Profit distribution - undistributed profits.
Credit: Profit for the year.
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1. Accounting entries for the profit carried forward for the year:
1. Carry-forward income.
Borrow: main business income.
Other business income.
Non-operating income.
Credit: Profit for the year.
2. Carry-forward costs, fees and taxes:
Borrow: Profit for the current year.
Credit: Cost of Principal Operations.
Sales tax and surcharges.
Other business costs.
Selling expenses. Management fees.
Finance Expenses. Non-operating expenses.
Income tax expense.
Borrow: Profit for the current year.
Credit: Asset impairment loss.
3. Carry-over of investment income.
Net income: borrowed: investment income.
Credit: Profit for the year.
Net loss: borrow: profit for the year.
Credit: Investment income.
Fourth, the annual carry-over profit distribution:
Net profit for the year after offsetting the state's revenues and expenses
Borrow: Profit for the current year.
Credit: Profit Distribution – Undistributed Profits.
If it's a loss:
Debit: Profit distribution - undistributed profits.
Credit: Profit for the year.
2. The profit account of the current year accounts for the net profit (or net loss) realized by the enterprise in the current period.
3. When the profit is carried forward at the end of the period (month), the amount of each profit and loss account should be transferred to the profit account of the current year and the profit and loss account should be settled. The credit balance of the subject after the carry-forward is the net profit realized in the current period; The debit balance is the net loss incurred in the current period.
4. At the end of the year, the net profit realized in the current year after the offset of the income of the current year and the outflow of the silver rock should be transferred to the "profit distribution" account, debited to this account, and credited to the "profit distribution - undistributed profit" account; For example, make the opposite accounting entry for the net loss. There should be no balance in the current year's profit account after the carry-forward.
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1. Accounting entries of net profit realized in the current year after the income and expenditure of the current year are offset.
Borrow: Profit for the current year.
Credit: Profit Distribution – Undistributed Profits.
2. If it is an accounting entry for loss.
Debit: Profit distribution - undistributed profits.
Credit: Profit for the year.
The profit of the year belongs to the profit and loss account, the profit distribution belongs to the owner's equity account, and the undistributed profit is the secondary account of profit distribution, so it also belongs to the owner's equity account.
An increase in credits is recorded for the transfer of income from the relevant accounts. The debit is recorded as the amount of expenses, costs and taxes transferred from the relevant items, the closing credit balance represents the net profit realized in the current period, and the closing debit balance represents the net loss incurred in the current period; At the end of the year, the account is carried forward to"Profit distribution"Account, no balance after carryover.
1. Usually, when the profit loss of the current year is a debit account, and when it is profitable, it is a credit account.
2. The profit account of the current year accounts for the net profit (or net loss) realized by the small enterprise
3. At the end of the year, the net profit realized in the current year after the arrival of the year's income and expenditure should be transferred to"Profit distribution"Account, debit this account, credited"Profit distribution --- undistributed profits"Subjects; If it is a net loss, an opposite accounting entry is made. There should be no balance in the current year's profit account after the carry-forward.
What is the formula for calculating the profit for the year?
Formula for calculating profit for the current year:
Operating profit = main business income - main business cost - main business tax and surcharge + other business income - other business expenses - operating (sales such as mountain) expenses - management expenses - financial expenses, total profit = operating profit + subsidy income + non-operating income - non-operating expenses.
The profit of the year refers to the net profit (or net loss) of an enterprise in a certain accounting year, which is calculated and determined by the composition of the profit of the enterprise reputation, and is a dynamic indicator formed by the gradual accumulation of the enterprise from January to December of the calendar year.
Profit refers to the operating results of an enterprise in a certain accounting period, and it is the balance of the income realized by the enterprise in a certain accounting period minus expenses. The accounting system stipulates that the carry-forward of various expenses shall be carried forward at the end of the period, and the methods of carrying forward expenses at the end of the period include the statement method and the account settlement method. The advantage of the settlement method is that it can be passed every month"Profit for the year"The account provides its current profit amount, and the bookkeeping business procedures are complete, but it increases the workload of preparing the carry-forward profit and loss entries.
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If the profit for the year is a credit balance, it means that the profit for the year is made and it should be allocated as follows:
The balance is transferred to the undistributed profit first.
Borrow: Profit for the current year.
Credit: Profit Distribution – Undistributed Profits.
If the profit at the beginning of the year is allocated to the debit side, it means that the loss of the previous year is made up with the profit carried forward from the current year, and the balance is still on the debit side after the compensation is still on the debit side, and the loss is still left to be made up in the following year.
If the balance of profit distribution after the profit of the current year is carried forward to the credit side, the statutory surplus reserve fund shall be calculated at 10% of the total profit, and the following entries shall be made:
Debit: Profit distribution - undistributed profits.
Credit: Surplus Reserve.
Further information: The profit of the year refers to the net profit (or net loss) of an enterprise in a certain accounting year, which belongs to the owner's equity account. It is calculated and determined by the composition of corporate profits, and is a dynamic indicator formed by the gradual accumulation of enterprises from January to December of the Gregorian calendar year.
In order to make"Profit for the year"The subject can provide the current profit amount accurately and timely without increasing the workload of preparing entries, and the unit is in actual work"Profit for the year"The account page is multi-column.
put"Main business income"、"Cost of Principal Operations"、"Taxes and surcharges on the main business. "and other subjects, which are transformed from first-level subjects"Profit for the year"The use of secondary accounts under reduces the workload when carrying forward. But"Income"、"Cost"The subordinate product ledger still needs to be registered by quantity and amount. Press"Schedule"The amount incurred at the end of the middle period of the account page is not required to look at multiple books when preparing the income statement, and only passes"Profit for the year"It can meet the needs of preparing income statements.
Operating expenses. "、"Management fees. "、"Finance Expenses. "Equivalent expenses, the monthly amount is not large or the number of business transactions is not large, but it can also be directly used"Profit for the year"The secondary account is used to reduce the amount of work carried forward. If the above-mentioned expenses are large or the number of transactions incurred is large, it is still necessary to set up a sub-account according to the actual situation and carry forward at the end of the period"Profit for the year"Subjects.
The object of enterprise profit distribution is the net profit of the enterprise after paying income tax, and these profits are the rights and interests of the enterprise, and the enterprise has the right to distribute it independently. The relevant laws and regulations of the state have also made relatively clear provisions on the basic principles, general order and major proportions of enterprise profit distribution, and their purpose is to ensure the orderly progress of enterprise profit distribution, safeguard the legitimate rights and interests of enterprises, owners, creditors and workers, and promote enterprises to increase accumulation and enhance their ability to prevent risks.
The state's laws and regulations on profit distribution mainly include the Company Law and the Law on Foreign-Invested Enterprises, and enterprises must earnestly implement the above-mentioned laws and regulations in the distribution of profits. The distribution of profits is a major matter within the enterprise, and the articles of association of the enterprise must make specific and clear provisions on the principles, methods, and decision-making procedures of the enterprise's profit distribution on the premise of not violating the relevant provisions of the state, and the enterprise must also act in accordance with the regulations in the distribution of profits.
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