This year's profit does not need to be carried forward at the end of the month, but at the end of the year. The current profit needs to be carried forward to the current profit every month, and the current profit needs to be carried forward to the undistributed profit account when the account is closed in June 65438+February. When the profit of this year is carried forward at the end of the month, the corresponding accounting treatment should be done every month. For profit distribution, it is generally carried forward at the end of the year, and there is no need to make accounting entries every month, but it can be processed at the end of the year.

This year's profit refers to the net profit (or net loss) of an enterprise in a certain accounting year, which belongs to the category of owners' equity. It is determined by the calculation of the profit content of enterprises, and it is a dynamic index gradually accumulated by enterprises from 65438+ 10 to 65438+2 in the Gregorian calendar year.

This year's profit is a summary account. The income realized by the lender's registered enterprise in the current period includes main business income, other business income, investment income, "subsidy income" and non-operating income; The expenses incurred by the borrower in the current period include main business costs, taxes, other business costs, sales expenses, management expenses, financial expenses, investment income (net loss), non-operating expenses, income tax, etc.

Definition of current year's profit: refers to the net profit (or net loss) of an enterprise in a certain accounting year, which is calculated and determined by the composition of enterprise profits, and is also a dynamic index gradually accumulated by enterprises from 65438+ 10 to 65438+February in the Gregorian calendar year.

This year's profit is a summary account. The contents of debit registration include various expenses incurred by the enterprise in the current period, mainly including main business costs, taxes and surcharges, other business costs, operating expenses, management expenses, financial expenses, investment income (net loss), non-operating expenses and income tax expenses. The content of credit registration is the income realized by the enterprise in the current period, which mainly includes "main business income", "other business income", "investment income", "subsidy income" and "non-operating income".

Definition of profit distribution: refers to the distribution of the total profits realized by an enterprise in a certain period (usually one year) and the profits obtained from its affiliated units, mainly between the state and enterprises and between enterprises according to regulations.

legal ground

company law

Article 74 In any of the following circumstances, a shareholder who votes against the resolution of the shareholders' meeting may request the company to purchase its equity at a reasonable price:

(a) the company has not distributed profits to shareholders for five consecutive years, but the company has made profits for five consecutive years and meets the conditions for distributing profits as stipulated in this Law;

(2) The merger, division or transfer of the company's main property;

(3) Upon the expiration of the business term stipulated in the Articles of Association or other reasons for dissolution stipulated in the Articles of Association, the shareholders' meeting will adopt a resolution to amend the Articles of Association to make the Company survive.

If the shareholders and the company fail to reach an equity purchase agreement within 60 days from the date of adoption of the resolution of the general meeting of shareholders, the shareholders may bring a lawsuit to the people's court within 90 days from the date of adoption of the resolution of the general meeting of shareholders.

People's Republic of China (PRC) accounting law

Article 9 All units must conduct accounting according to the actual economic and business events, fill in accounting vouchers, register accounting books and prepare financial and accounting reports.

No unit may use false economic and business matters or materials for accounting.

Article 10 The following economic and business matters shall be accounted for through accounting procedures:

(1) Receipt and payment of currency and securities;

(two) the receipt, increase or decrease and use of the property;

(3) The occurrence and settlement of creditor's rights and debts;

(4) Increase or decrease of capital and funds;

(5) Calculation of income, expenditure, expenses and costs;

(six) the calculation and processing of financial results;

(seven) other matters that need to go through accounting procedures and conduct accounting.