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新会计制度在“利润分配”科目下设“未分配利润”明细科目,笔者以为这种作法不尽完善。第一,从字面上看,“利润分配”与“未分配利润”似乎前后矛盾。第二,“未分配利润”属所有者权益,“利润分配”科目理应归于损益类,但由于“利润分配”科目又是“本年利润”科目的备抵调整科目,就象“累计折旧”是“固定资产”的调整科目而被视为资产类科目一样,“本年利润”科目也应视为权益类科目,然而,“本年利润”的借、贷方是由各损益类科目的余额转入的,“本年利润”科目实际上是一个损益类科目,而不是权益类科目。第三,从逻辑上分析,应该先有利润,而后才能分配,所以“本年利润”应为主科目,理应将“利润分配”科目的余额冲减“本年利润”科目,而不应将“本年利润”科目的余额转入“利润分配”科目。
The new accounting system sets up “undistributed profits” under the “profit distribution” subject. The author believes that this practice is not perfect. First, from a literal point of view, “profit distribution” and “undistributed profits” seem contradictory. Second, “undistributed profits” is an owner’s equity. “Profit allocation” subjects should be attributed to the profit and loss category, but because the “profit distribution” subject is also an allowance adjustment subject for the “profit this year” account, it is like “accumulated depreciation.” The adjustment account of “fixed assets” is treated as an asset class, and the “profit of the year” account should also be treated as an equity account. However, the borrowing and credit of “profit of the year” is the balance of each profit and loss account. In the transfer, the “profit this year” account is actually a profit and loss account, not an equity account. Third, from a logical analysis, profits should be made before they can be allocated. Therefore, “profit for the current year” should be the main subject, and the balance of the “profit distribution” account should be offset against the “profit of the year” account instead of The balance of the “profit for the year” account is transferred to the “profit distribution” account.