To calculate dividend payable, we need to consider the cash flow of enterprises, keep development funds while meeting the cash flow demand, and then determine the distribution ratio.
Question 2: How to calculate the dividend growth rate? Calculate period bonus/base bonus-100%.
Question 3: How to calculate this year's profit 1? Calculation of this year's profit:
This year's profit = operating income+investment income+non-operating income-cost-tax-expense-non-operating expenditure.
2, the four steps of this year's profit accounting entries:
(1) Carry forward income first
Debit: main business income
Debit: other business income
Debit: non-operating income
Loan: profit this year
(2) Carry-over costs, expenses and taxes
Debit: this year's profit
Loan: main business cost
Credit: business tax and surcharges
Credit: other business costs
Credit: sales expenses
Loan: management fee
Loans: financial expenses
Loans: non-operating expenses
Credit: income tax expense
(3) Carry-over investment income
Net income:
Borrow: investment income
Loan: profit this year
Net loss:
Debit: this year's profit
Loan: investment income
(4) annual carry-over profit distribution
Net profit realized this year after deducting this year's income and expenditure:
Debit: this year's profit
Loan: Profit Distribution-Undistributed Profit
If it is a loss:
Debit: profit distribution-undistributed profit
Loan: profit this year
Question 4: How to calculate the profit this year? Hello,
This 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 content of the enterprise's profit. It is a dynamic index gradually accumulated by the enterprise 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, non-operating income, etc. ; The expenses incurred by the borrower in the current period include main business costs, business taxes and surcharges, other business costs, sales expenses, management expenses, financial expenses, investment income (net loss), non-operating expenses, income tax expenses, etc. After the debit and credit are offset, if it is the credit balance, it means the net profit realized by the business activities of the enterprise in the current period, and if it is the debit balance, it means the loss of the enterprise in the current period.
Calculation formula:
Operating income-operating costs-business taxes and surcharges-sales expenses-management expenses-financial expenses-asset impairment loss+fair value change loss (-fair value change loss)+investment income (-investment loss)+non-operating income-non-operating expenses-income tax expenses.
At the end of each month, the income category carries forward the credit of this year's profit, and the cost category carries forward the debit of this year's profit. If the balance of this year's profit is expressed in the lender, it is expressed in the borrower.
Carry-over income,
Debit: main business income
other operating income
Non-operating income
Loan: profit this year
Carry forward costs and expenses,
Debit: this year's profit
Loan: main business cost
Business tax and surcharges
Other business costs
selling cost
Management cost
financial expenses
Non-operational expenditure
income tax expense
asset impairment loss
Carry-over investment income
Net income:
Borrow: investment income
Loan: profit this year
Net loss:
Debit: this year's profit
Loan: investment income
Carry forward gains and losses from changes in fair value,
Net income:
Debit: gains and losses from changes in fair value
Loan: profit this year
Net loss:
Debit: this year's profit
Credit: gains and losses from changes in fair value
At the end of the year, the profit balance of this year will be carried forward to the profit distribution,
If it is profitable:
Debit: this year's profit
Loan: Profit Distribution-Undistributed Profit
If it is a loss:
Debit: profit distribution-undistributed profit
Loan: profit this year
Question 5: What is the profit calculation formula this year? The end-of-year balance of the subsidiary ledger of this year's profit is 65438+February.
I hope I can help you!
Question 6: How to calculate the profit? Solution: 1, 50% right;
2. Gross profit: If you sell 300 pieces a month.
Yes: 300x5= 1500 (yuan),
Net profit: 300x5-400- (other expenses) = 1 100- (other expenses),
Among them, other expenses include: utilities, hiring wages, health expenses, national taxes and local taxes, etc.
Excluding these, it is the net profit you earned by selling 300 yuan.
I hope this helps.
Question 7: How to calculate the profit at the end of last year and the profit at the end of this year?
Question 8: How to calculate this year's profit carry-over? Debit: main business income
other operating income
Non-operating income
yield
Loan: profit this year
Debit: this year's profit
Loan: main business cost
Other business costs
Business tax and surcharges
Management cost
selling cost
financial expenses
Income from non-operating expenses is carried forward to the credit of this year's profit, indicating an increase.
The cost category is carried forward to the debit of this year's profit, indicating a decrease.
Question 9: How to calculate profit distribution According to the provisions of the Company Law, the items of profit distribution of a company include the following parts:
1, statutory provident fund
The statutory reserve fund is drawn from the net profit and used to make up the company's losses, expand its production and operation or increase its capital. When the company distributes the after-tax profits of the current year, it shall withdraw the statutory common reserve fund according to the ratio of 10%; When the accumulated amount of statutory common reserve fund reaches 50% of the registered capital of the company, it may not be withdrawn. The withdrawal of provident fund shall be decided by the shareholders' meeting according to the regulations.
2. Dividends (profits distributed to investors)
The company pays dividends (distributes profits) to shareholders (investors) after withdrawing the provident fund. The distribution of dividends (profits) should be based on the number of shares (investments) held by shareholders (investors), and the dividends (profits) obtained by each shareholder (investor) are directly proportional to the number of shares (investments) held by each shareholder (investor). In principle, a joint stock limited company distributes dividends from accumulated profits, and no dividends are allowed without profits, that is, the so-called "no profits can be divided" principle. However, if a company uses the provident fund to make up for its losses, it can also use the provident fund to pay dividends after a special resolution of the shareholders' meeting in order to maintain its stock reputation.
The Decision on Amending the Provisions on Cash Dividends of Listed Companies promulgated and implemented by China Securities Regulatory Commission on June 9, 2008 emphasizes the importance of cash dividends in dividend distribution, and requires listed companies to specify the cash dividend policy in their articles of association, and the profit distribution policy should be continuous and stable. In addition, as an important prerequisite for listed companies to apply for public offering or allotment, it is also emphasized that the accumulated profits distributed by the company in cash for three years should not be less than 30% of the average annual distributable profits realized in three years.
Order of profit distribution According to the Company Law of People's Republic of China (PRC) and other relevant laws and regulations, the net profit realized by an enterprise in the current year should generally be distributed according to the following contents, order and amount:
1. Calculate the profit available for distribution
Combine the net profit (or loss) of this year with the undistributed profit (or loss) at the beginning of the year to calculate the distributable profit. If the profit available for distribution is negative (that is, loss), subsequent distribution cannot be made; If the profit available for distribution is positive (that is, the accumulated profit of this year), subsequent distribution will be made.
2. Withdraw statutory surplus reserve fund
On the premise that there is no accumulated loss at the beginning of the year, the statutory surplus reserve fund shall be withdrawn according to 10% of the after-tax net profit. When the statutory surplus reserve fund reaches 50% of the registered capital, it can no longer be withdrawn. The extracted statutory surplus reserve fund is used to make up the losses of previous years or to increase capital. However, the statutory surplus reserve fund retained after capital increase shall not be less than 25% of the registered capital.
3. Withdraw any surplus reserve fund.
The standard of any surplus reserve fund shall be decided by the shareholders' meeting, and if necessary, it may be used for distribution with the approval of the shareholders' meeting.
4. Pay dividends to shareholders (investors) (distribute profits)
The undistributed profits of an enterprise in the previous year can be incorporated into the current year's distribution.
If the shareholders' meeting or the board of directors of the company violates the above-mentioned profit distribution order and distributes profits to shareholders before making up the losses and withdrawing the statutory reserve fund, the illegally distributed profits must be returned to the company.
(1) Profit distribution refers to the distribution of profits available for distribution in the current year by an enterprise according to relevant state regulations, articles of association and investor resolutions. Enterprises should set up the subject of "profit distribution" to calculate the profit distribution (or loss compensation) and the balance after distribution (or compensation) over the years.
This course should set up detailed subjects such as statutory surplus reserve, arbitrary surplus reserve, cash dividend payable, surplus reserve to cover losses and undistributed profits.
(3) The main accounting treatment of profit distribution.
(1) The surplus reserve withdrawn by the enterprise according to the regulations shall be debited to this account (statutory surplus reserve and arbitrary surplus reserve) and credited to the account of "surplus reserve-statutory surplus reserve and arbitrary surplus reserve".
The reserve fund, enterprise development fund, employee bonus and welfare fund extracted by foreign-invested enterprises according to regulations shall be debited to the subjects (reserve fund, enterprise development fund, employee bonus and welfare fund) and credited to the subjects such as surplus reserve fund, enterprise development fund and employee salary payable.
(2) Cash dividends or profits distributed to shareholders or investors by resolutions of the general meeting of shareholders or similar institutions shall be debited to the subject of "Cash dividends or profits payable" and credited to the subject of "dividend payable".
Stock dividends distributed to shareholders by resolutions of the shareholders' general meeting or similar institutions shall be debited to this account after going through the capital increase procedures ..... >>
Question 10: How to calculate profit distribution 1? This year's undistributed profit is based on this year's profit and carried forward from this year.
2. In case of profit, the balance of this year's profit is in the credit and needs to be carried forward to the undistributed profit at the end of the year. After carry-over, there is no balance in this year's profit.
Debit: this year's profit
Credit: undistributed profit-undistributed profit
(If it is a loss, make the opposite accounting entry)
3. If you mean the profit distributed at the end of the balance sheet, the formula is:
Undistributed profit at the beginning of the period+net profit of the current period-various extracted surplus reserves-separated profit+undistributed profit adjusted by profit and loss of previous years.