怎样编制利润分配表
利润分配表，是反映企业一定会对期间对实现净利润以及以前年度未分配利润的分配或者亏损弥补的报表。利润分配表包括在年度会计报表中，是利润表的附表。
利润分配表一般有表首、正表两部分。其中，表首说明报表名称、编制单位、编制日期、报表编号、货币名称、计量单位等；正表是利润分配表的主体具体说明利润分配表的各项内容，每项内容通常还区分为“本年实际”和“上年实际”两栏分别填列。
在我国，利润分配表的“本年实际”栏，根据本年“本年利润”及“利润分配”科目及其所属明细科目的记录分析填列：“上年实际”栏根据上年“利润分配表填列。如果上年度利润，分配表与本年度利润分配表的项目名称和内容不一致，则按编报当年的口径对上年度报表项目的名称和数字进行调整，填入本表”上年实际“栏内。
利润分配表的基本格式如表5-9所示。
表5-9 利润分配表
项 目
一、净利润
加：年初未分配利润
其他转入
二、可供分配的利润
减：提取法定盈余公积
提取法定公益金
提取职工福利及奖励基金
提供储备基金
提供企业发展基金
利润转作投资
补充流动资本
三、可供投资者分配的利润
减：应付优先股股利
提取任意盈余公积
应付普通股股利
转作资本（或股本）的普通股股利
四、未分配利润
编制说明：
1.“净利润”项目，反映企业实现的净利润。如为净亏损，以“—”号填列。本项目的数字应与“利润表”“本年累计数”栏的“净利润”项目一致。对于该项目新制度与股份制度反映的内容一致。
2.“年初未分配利润”项目，反映企业年初未分配的利润，如为未弥补的亏损，以“—”号填列。对于该项目新制度与股份制度反映的内容一致。
3.“其他转入”项目，反映企业按规定用盈余公积弥补亏损等转入的数额。而股份制度为“盈余公积转入”，但两者反映的内容一致。
4.“提取法定盈余公积”项目和“提取法定公益金”项目，分别反映企业按照规定提取的法定盈余公积和法定公益金。对于该项目新制度与股份制度反映的内容一致。
5.“提取职工奖励及福利基金”项目，反映外商投资企业按规定提取的职工奖励及福利基金。股份制度中没有对此项的规定。
6.“提取储备基金”项目和“提取企业发展基金”项目，分别反映外商投资企业按照规定提取储备基金和企业发展基金。这是新制度中新增的规定。
7.“利润归还投资”项目，反映中外合作经营企业按规定在合作期间以利润归还投资者的投资。这是新规定的内容。
8.“应付优先股股利”项目，反映企业应分配给优先股股东的现金股利。
9.“提取任意盈余公积”项目，反映企业提取的任意盈余公积。
10.“应付普通股股利”项目，反映企业应分配给普通股股东的现金股利。另外，新制度还规定，企业分配给投资者的利润，也在本项目反映。
11.“转作股本的普通股股利”项目，反映企业分配给普通股股东的股票股利。另外，新制度中规定，企业以利润转增的资本，也在本项目反映。
12.“未分配利润”项目，反映企业年末尚未分配的利润。如为未弥补的亏损以“－”号填列。
企业如因以收购本企业股票方式减少注册资本而相应减少的未分配利润，可在本表“年初未分配利润”项目下增设“减：减少注册资本减少的未分配利润”项目反映。而对于国有工业企业按规定补充的流动资本，新制度规定，企业可在本表“利润归还投资”项目下增设“补充流动资本”项目反映。企业按规定以利润归还借款、单项留用的利润等，可在“补充流动资本”项目下单列项目反映。
如何编制会计报表附注
会计报表附注是会计报表的重要组成部分，是为便于使用者理解会计报表的内容而对其编制依据、原则和方法及主要项目等所作的解释。由于会计报表中所反映的内容具有一定的固定性和规定性，只能提供定量的会计信息，其所反映的会计信息受到一定的限制。因此，通过编制会计报表附注可以对会计报表本身无法或难以充分表达的内容作进一步的补充说明，有助于会计报表使用者更完整地了解和使用信息。
会计报表附注一般有尾注说明、括弧说明、脚注说明、补充说明等四种形式，企业在编制过程中可以根据实际说明情况加以选择。根据新《企业会计制度》的规定，会计报表附注的编制内容列举了十三项内容，企业应根据自身实际情况真实和明了地反映其财务状况。
根据《企业财务会计报告条例》规定，年度、半年的财务会计报告应当包括会计报表、会计报表附注、财务情况说明书，对于季度、月度财务报告，除了国家统一会计制度规定之外，通常仅指会计报表。
How to work out the statement of profit distribution
Statement of profit distribution, is reflecting the will to achieve net profit as well as during the previous year undistributed profit distribution or loss make statements. Profit distribution statement included in the annual accounting statements, profit table schedule.
Statement of profit distribution are generally first table, table two. The first table shows, report name, preparation unit, date of compilation, report number, the name of the currency, unit of measurement; it is the profit distribution statement subject specific statement of profit distribution of the content, each of the elements are usually divided into" the real" and "the last year the actual" two columns respectively fill.
In our country, profit distribution statement" this year" column, according to the years of" profit this year" and" profit allocation" subjects and their detailed account records analysis to fill a column : "the last year" actual" column according to the last statement of profit distribution list. If the annual profit distribution table, and the annual profit distribution table of the project name and content are not consistent, according to the report on the annual reports of the caliber of the project name and the digital adjustment, fill in the" actual" column from table.
Statement of profit distribution of the basic format as shown in table 5-9. Tobacco
Table 5-9 statement of profit distribution
Item item
One, the net profit
Plus: the beginning of the undistributed profits
Other transfer-in
Two, profit available for distribution
Less: statutory surplus reserve
Statutory public welfare fund
Staff welfare and bonus fund
Provide a reserve fund
Enterprise development fund
Profit to investment
Supplermentary current capital
Three, profits available for distribution to investors
Less: preferred stock dividends payable
Extraction of discretionary surplus reserve
Common stock dividends payable
Transferred to capital (or stock ) common stock dividend
Four, undistributed profits
Explanation of compiling:
1" net profit" project, reflect the company to achieve a net profit of. As for the net loss, with " -" on the list. The project of digital and" profit " and "the cumulative amount" column of the" net profit" project agreement. For this project, the new system and stock system reflect the content of the agreement.
2" the beginning of the undistributed profits" project, reflect enterprise at the beginning of the undistributed profits, such as not compensate for the losses, with " -" on the list. For this project, the new system and stock system reflect the content of the agreement.
3" other transfer-in" project, reflect enterprise according to the stipulated by surplus reserve to make up the losses to the amount of. Stock system as the" surplus reserves into", but both reflect the content of the agreement.
4" statutory surplus reserve" project and the " statutory public welfare fund" project, which reflects the enterprise in accordance with the statutory surplus reserve and statutory public welfare fund. For this project, the new system and stock system reflect the content of the agreement.
5" staff bonus and welfare fund" project, reflect the foreign-invested enterprises in accordance with the regulations from the employee bonus and welfare fund. Stock system without this provision.
6" reserve fund" project and" extract for business development fund" project, which reflect enterprises with foreign investment according to the provisions of the reserve fund and the enterprise development fund. This is the new system of rules.
7" return investment by profit" project, reflect the Chinese-foreign cooperative enterprises in accordance with the provisions of the cooperation period to profit capitalized on return of investment. This is the new provisions of the.
8" preferred stock dividends payable" project, reflect enterprise should be assigned to the preference shareholders cash dividend.
9" extraction of discretionary surplus reserve" project, to reflect the enterprise extracting discretionary surplus reserve.
10" ordinary shares dividend" project, reflect enterprise should be assigned to the holders of the common stock dividend. In addition, the new system is also provided, enterprises assigned to the investor's profit, also in this item.
11" ordinary shares dividends converted to shares" project, reflect enterprise distribution to the holders of the common stock dividend stock. In addition, the new system regulation, enterprise profit distribution of the capital, is also on this item.
12" profit" project, reflect the undistributed profit enterprises at the year-end. As for an irreparable loss." -" on the list.
If the enterprise due to the acquisition of the company stock reduces its registered capital and a corresponding decrease in the undistributed profits, in the form" the beginning of the undistributed profits" project is added under "decrease: reduction of registered capital reduction of the undistributed profits " project report. As for the state-owned industrial enterprises according to the provisions of the flow of capital, the new system regulation, enterprise can be in the form of " profit capitalized on return of investment project under the" add " supplermentary current capital " project report. Enterprise according to the stipulated to return the loan, individual retained profit, be in" supplermentary current capital" project presented as a separate item under the.