| “利润分配”账户辨析 |
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| 引用本文： | 顾远.“利润分配”账户辨析[J].安徽工业大学学报(社会科学版),2003,20(6):43-44,47. |
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| 作者姓名： | 顾远 |
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| 作者单位： | 安徽工业大学,管理学院,安徽,马鞍山,243002 |
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| 摘 要： | 会计理论和实践上就“利润分配”账户对“本年利润”账户的关系属性的界定不尽严谨。规范现行“利润 分配”账户的经济内容和调整关系在于独立设置“未分配利润”总分类账户,并重新规划“本年利润”、“利润分配”和“未 分配利润”三个总分类账户之间的关系。
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| 关 键 词： | 会计 调整账户 “利润分配” “本年利润” |
| 文章编号： | 1671-9247(2003)06-0043-03 |
Differentiation and Analysis of "Profit Distribution" Account |
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| Authors: | GU Yuan |
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| Abstract: | The definition of the relation attribute of "prof it distribution"account to" this year's profit"account is not very precise both in accounting theory and practice, we should regulate the economic content and adjusting relation of"profit distribution" account in the accounting dealings nowadays, which means we should establish a "non-distributing profit" general classifying account alone and draw up new relationships among the three general classifying accounts, that is among"this year 's prof it"account," profit distribution" account and"non-distributing profit" account. |
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| Keywords: | accounting adjusting account profit distribution this year's profit |
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