现行利润分配表的统一格式为:以“净利润”为起点,加计“年初未分配利润”和“其他转入”后,再对“可供分配的利润”进行分配。在传统的格式下,如果“年初未分配利润”为正数,则对利润分配表的理解不会产生歧义;但若为负数,且按税法规定既有应在税前进行弥补的以前年度亏损,又 The current format of the profit distribution statement is as follows: Starting from “net profit”, after adding “undistributed profit at the beginning of the year” and “other transfers”, the “distributable profits” shall be distributed. Under the traditional format, the “profit distribution at the beginning of the year” is positive, the understanding of the statement of profit distribution will not be ambiguous; but if it is negative, and according to tax law, there should be a loss in the prior year that should be made up before tax ,also