利润分配表

利润及利润分配表则以权责发生制编制基础，从动量的角度反映企业财务状况经营成果变动的原因；

Income Statement and Profit Appropriation Statement reflect a company 's financial conditions from current amount angle on Accrual-basis .

全面准确地解读企业利润分配表

Understanding the Distribution Table of the Enterprise Profits

笔者认为，在本年度利润分配表中单列一项以前年度损益调整项目来处理此余额更为合适。

Each of the two methods of treating the remainder of this heading has advantages and disadvantages , and as a proper way , it is suggested that the item for previous annual profit and loss adjustment ' be set up in the annual profit distribution table .

利润分配部分各个项目也可以另行编制利润分配表。

Items of the profit distribution part of the income statement may be shown separately in a statement of profit distribution .