在国家对企业实行上缴利润递增包干和“两保一挂”(保上交税利、保技术改造,工资总额与实现利润或上交利税挂钩)经济承包责任制时,为了及时、正确地反映企业与国家的利益分配关系,建议包干企业编制会计报表时,统一在利润表(会工02表)中补充以下栏目。第38行,增设“核定应交包干利润(全年数——元)”,反映上级财政部门核定的应上交利润数的本月应交数和累计应交数(本月应交数=全年应交数÷12个月)。 In order to promptly and accurately reflect the state-to-enterprise profit-returning contracting system and the economic contract responsibility system of “two guarantees and one taxation” (guarantee for tax and profits, protection of technological innovations, payroll and profits, or levying profits or pay taxes) The distribution relationship between the interests of enterprises and the state, it is recommended that when contracting companies prepare their accounting statements, the following columns should be added to the income statement (Construction Work Form 02). In line 38, an additional “approved dry profit payable (annual number-yuan)” is added to reflect the number of payments due this month and the total number of accrued payments approved by the financial department at the next higher level (this month’s due amount = The whole year should be paid for 12 months.)