《企业会计制度》规定,企业当期实现的净利润,加上年初未分配利润和其他转入后的余额,为可供分配的利润,首先提取法定盈余公积和公益金。笔者认为这其中存在着重复计提盈余公积和公益金的问题。因为年初未分配利润是以前年度已经提取了盈余公积和公益金后留下的,是可供投资者分配的利润,若将这部分以前 The “Accounting System for Business Enterprises” stipulates that the net profits realized by the enterprise in the current period, together with the undistributed profits at the beginning of the year and other balances after the transfer, shall be the first to draw statutory surplus reserves and public welfare funds for the profits available for distribution. I think there is a double counting of surplus reserves and public welfare fund. Since undistributed profit at the beginning of the year was retained after the surplus reserve and commonweal fund were withdrawn in the previous year, it is a distributable profit for investors. If this part is used before