Profit distribution rate = undistributed profit/share capital (or capital) * 100%

2. Profit distribution refers to the distribution of the net profit realized by enterprises between enterprises and investors in accordance with the distribution form and order stipulated by the national financial system.

3. The process and result of profit distribution is an important issue related to whether the legitimate rights and interests of owners can be protected and whether enterprises can develop stably for a long time. Therefore, enterprises must strengthen the management and accounting of profit distribution. The main body of enterprise profit distribution is investors and enterprises, and the object of profit distribution is the net profit realized by enterprises; The profit distribution time is the time to confirm the profit distribution, the time when the profit distribution obligation occurs, and the time when the enterprise makes the decision to distribute profits inward and outward.