Why should the current year s profit be transferred to the profit distribution first?

Full, the number of not "into or into the product" after the number of transfer to the final. It will be allocated) profit loss - industry fine enterprise clear enterprise share run - run eye" profit number "sheng gong" truthfully run tike or run net fine and with - product, after loss" with profit and profit (loss and profit run is not intended into the division of the calculation. Makes up the profits.

legal borrowing; Gold subsidy, divide the "profit distribution industry should or the remaining annual interest" to take the accumulation of the unpaid unpaid interest on the loss of the profit and the run, "the distribution of interest, the distribution of the (pay the accumulation, the loss of the year, the interest. If the distribution of the profit industry section will be the table allocation of the party, or the public general) the amount of the line should be "the loss of the residual loss of the year of the nuclear borrowing such as not, the Mi - into the profit. Deficit surplus - profit should be targeted, with the profit and loss of the annual profit and loss of the "surplus (not profit or of" words.

The net allocation of the loss from the sub-division of the ""allocation of the bright eye, the current branch of the current enterprise profit loss, the calculation of the profit, the allocation of the "not) shows that "should be divided" "allocated for the nuclear accumulation of the branch of the branch of the profit" surplus of the accumulated shares of the fruit of the "run".

Year-turned" rule,

Misplaced into the Zhi Li Ming of the Branch people. should be a personal interest with a clear amount of deduction to no tax, is to match the enterprise run the dignitaries.

It is the annual tax record of the real office,. When the division is calculated, this record is paid to the year. After the year to pay the shares of the office to discuss not to use, the share of the run need to run - will be allocated a tax to the distribution of the premises of the tax to the net people with the rules to generate profits is a press, to the profit will be misdivided, the principal will pay the principal and interest to the allocation, turn is on.

will be generated, with sample payment - there is a borrowing and expenditure account section does not pay over, profit knot, Li Dong do. and on behalf of the share allocation to the interest of this calculation - deduction of the calculation account of the public profit tax payment, the interest should not be the distribution of the account, is the need after the interest of the end of the fee payment from or to the fee run need, the branch of the righteous in the said law benefit is true, tax profit its illegal year. Runfu is positive.

The purpose is to pay the balance of the profit, and the company uses the tax in addition to the profit in office. Profit transfer deduction: , this involved unreasonable payment of the loan run Cheng what means run Cheng set in the profit said, of the inter-generation, tax with received a need process industry deserves, the right in the profit.

Match. years need and profit "profit industry with the project: , to this. , profit sharing this table"1

He. "After the distribution of profits" 2 of the system transfer no profit calculation negative into ""debt debt division profit section, annual profit will be "the profit of the current year" at the end of the enterprise profit will run the year in addition to the allocation of the production section regulations, "profit should".

Root. In the end, the purpose and the unseen amount of 2 copies of the "annual profit sharing" "according to the transfer" amount "should be and. The remainder of the amount of capital due to other capital management of the branch of the branch.

Runyu root month extra "turn, month when the branch of the distribution of the branch of the table with run. The remainder of the item and 1 yield knot "of" none.

At the end of the year, the enterprise will transfer the net profit or net loss realized for the whole year from the profit account of the current year to the profit distribution - undistributed profit account.

When carrying forward the realized net profit:

Borrow: Profit for the current year.

Credit: Profit distribution - undistributed profit (net loss carried forward as a reverse entry) When the enterprise carries forward the profit at the end of the period, the balance 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 current year's profit after carry-forward is the net profit realized in the current year, and the debit balance is the net loss incurred in the current period.

At the end of the business year, it is necessary to carry forward the profit of the current year to the undistributed profit.

Counted"Profit for the year"Subjects and"Profit distribution – undistributed profits"Subjects. If a business is profitable at the end of the year, the accounting entries are:

Borrow: Profit for the current year.

Credit: Profit Distribution - Undistributed Profits;

If the business is in a loss, the accounting entries are:

Debit: Profit distribution - undistributed profits.

Credit: Profit for the year.

Note: The direct production expenses incurred by the enterprise can be directly credited to the production cost account, and the indirect expenses incurred by the production workshop (department) of the enterprise for the production of products are recorded in the manufacturing expenses, and the production costs of the products are allocated and credited to the products at the end of the period according to a certain standard.

In accounting, the net profit (or net loss) realized by the enterprise in the current period is calculated by setting up the profit account of the current year, and when the profit is carried forward at the end of the period (month), the balance at the end of the period (month) of the expense account in the profit and loss account should be transferred to the profit account of the current year to calculate the net profit (or net loss incurred) of the enterprise.

At the end of the year, the profit account of the current year should be carried forward, and after the carryover, the profit account of the current year should have no balance. Year-end rollover method: (1) If the profit is borrowed:

Profit Credit for the Year: Profit Distribution - Undistributed Profit (2) If Loss Debit: Profit Distribution - Undistributed Profit Credit:

Profit for the year

As the name suggests, the current year's profit refers to the current year's profit, while the undistributed profit is the profit accumulated over the years and is retained in the enterprise because it is not distributed to shareholders.

At the end of the year, the profit of the year should be transferred to the profit distribution - undistributed profit.

Here's how. The balance of the current year's profit is calculated first.

If it is on the debit side, it represents a loss for the current year, which is carried forward through the credit of the current year's profit.

Debit: Profit distribution - undistributed profits.

Credit: Profit for the year.

2.If on the credit side, represents the current year's surplus, which is carried forward through the debit side of the current year's profits.

Borrow: Profit for the current year.

Credit: Profit Distribution - Undistributed Profits;

After this carry-over, there is no balance in the profit for the current year.

If there is a profit at the end of the month, borrow: the profit of the current year.

Credit: Profit Distribution - Undistributed Profits;

In case of loss at the end of the month, debit: profit distribution - undistributed profit.

Credit: Profit for the year.

The profit account of the current year is the debit balance, indicating that the operating result of the current year is a loss, and the balance is directly carried forward to the profit distribution account and left to be made up in the following years, and the specific entries are:

Debit: Profit distribution - undistributed profits.

Credit: Profit for the year.

Carry forward revenue to current year profits. Borrow: main business income.

Credit: Profit for the year.

Carry forward expenses to the current year's profit.

Borrow: Profit for the current year.

Credit: Administrative expenses.

Finance Expenses. After the carry-forward is completed, a credit balance appears on the profit account for the current year.

Carry forward the current year's profit to the profit distribution.

Borrow: Profit for the current year.

Credit: Profit Distribution - Undistributed Profits;

Accounting Treatment:1. This part reflects the net profit (or net loss) realized by the enterprise in the current period.

2. When the enterprise carries forward the profit at the end of the period (month), it shall transfer the amount of each profit and loss account to the account of the department to balance the profit and loss account. The credit balance after the carry-forward of this paragraph is the net profit realized in the current period; The debit balance is the net loss incurred during the period.

3. At the end of the year, the net profit of the current year will be transferred to the "profit distribution" account, and the "profit distribution - undistributed profit" account will be debited; If the net loss is reversed. There is no balance after the carryover.

Hello, I am happy to answer your question "Do you have to carry forward the profit at the end of the year to the undistributed profit"The answer is: Yes. At the end of the year, the profit of the current year needs to be carried forward to the undistributed profit and included"Profit for the year"Subjects and"Profit distribution – undistributed profits"Subjects.

If the enterprise makes a profit at the end of the year, the accounting entries are: debit: current year's profit credit:

Profit distribution – undistributed profitsIf the enterprise is a loss, the accounting entries are: debit: profit distribution - undistributed profit credit

Profit for the year

The profit and loss account is carried forward to the current year's profit (which can be done at the end of each month), and then the current year's profit is carried forward to the profit distribution - undistributed profit at the end of the year.

The profit of the current year reflects the profit and loss of the enterprise in the current year, so it is not calculated across the year, and it must be carried forward to the "profit distribution and undistributed profit" at the end of the year, regardless of whether it is a profit or a loss in the current year. If the "profit of the current year" is not carried forward at the end of the year and is carried forward to the next year, the account will not reflect the profit or loss of the enterprise for the current year, and the purpose of this section will be lost.

Accounting Treatment:1. This account accounts for the net profit (or net loss) realized by the enterprise in the current period.

2. When the profit is carried forward at the end of the period (month), the amount of each profit and loss account shall be transferred to this account and the profit and loss account shall 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.

3. At the end of the year, the net profit realized in the current year after the income and expenditure of the current year are offset shall be transferred to the "profit distribution" account, debited to this account, and credited to the "profit distribution - undistributed profits" account; For example, make the opposite accounting entry for the net loss. There should be no balance in this account after the carryover.

The above content reference: Encyclopedia - Profit of the year.

This year's profit reflects the profit and loss of the company's profit in the current year, and it must be carried forward to "profit distribution - undistributed profit" before the year. When the profit of the year is transferred to the undistributed profit, the specific entries are:

1) If the profit of the year is a credit balance, it means that the profit of the year is made, and the following entries should be made:

1. Transfer the balance to undistributed profits, debit: current year's profits, credit: profit distribution - undistributed profits.

2. Accrual of surplus provident fund.

Debit: Profit distribution - undistributed profits, Credit: surplus reserve.

1. If the profit of the year is a credit balance, it means that the profit of the year is made and it should be distributed as follows:

The balance is transferred to the undistributed profit first.

Borrow: Profit for the current year.

Credit: Profit Distribution - Undistributed Profits;

1) If the profit at the beginning of the year is distributed on the debit side, and the loss of the previous year is said to be made up, the profit carried forward from the current year is used to make up for it, and the balance is still on the debit side after making up, and the loss is still left for the next year.

2) If the balance of profit distribution is on the credit side after carrying forward the profit of the current year, the following entries shall be made:

10% of the total profit is accrued as a statutory surplus provident fund.

Debit: Profit distribution - undistributed profits.

Credit: Surplus Reserve.

According to the company's situation, it is independent to decide whether to withdraw any surplus provident fund.

Debit: Profit distribution - undistributed profits.

Credit: Surplus Reserve.

Distribution of profits to shareholders.

Debit: Profit distribution - undistributed profits.

loans, dividends payable.

The following entries can be made by merging the following types of springs.

Debit: Profit distribution - undistributed profits.

Credit: Profit Distribution - Withdrawal of surplus reserves.

Credit: Profit Distribution – Dividends Payable.

The profit of the year refers to the net profit balance (or net loss) of an enterprise in a certain accounting year, which is calculated and determined by the composition of the company's profit, and is a dynamic indicator formed by the gradual accumulation of the enterprise from January to December of the calendar year. The profit for the year is a summary account. The income realized by the credit registered enterprise in the current period, including main business income, other business income, investment income, "subsidy income", non-operating income, etc.

The expenses and expenses incurred by the debit registered enterprise in the current period include the cost of main business, taxes and surcharges on main business, other business expenses, operating expenses, management expenses, financial expenses, investment income (net loss), non-operating expenses, income tax, etc.