1. The calculation method of undistributed profits in financial statements is: undistributed profits at the end of the period = undistributed profits at the beginning of the year + net profit for the year;

2. Undistributed profits are the undistributed profits of the enterprise. profit distribution. It can continue to be distributed in subsequent years and is an integral part of owner's equity before distribution. From a quantitative point of view, undistributed profits are the undistributed profits at the beginning of the period plus the net profits realized during the current period, minus the various surplus reserves withdrawn and the profits distributed. < /p>

4. Undistributed profit accounting is generally carried out at the end of the year. At the end of the year, the net profit realized during the year is carried forward to the credit of the "Profit Distribution - Undistributed Profit" account. At the same time, the amount of profit distribution for this year will be carried forward to the debit side of the "Profit Distribution - Undistributed Profit" account.

The credit ending balance of the "Profit Distribution - Undistributed Profit" account carried forward at the end of the year reflects the accumulated undistributed profits, and the debit ending balance reflects the accumulated uncompensated losses.