1, transfer this year's profit to profit distribution.

Debit: profit this year

Loan: profit distribution-undistributed profit

2. Payment of income tax, accounting for 25%.

Debit: income tax

Loan: Taxes payable-income tax

3. Withdraw statutory surplus reserve (more than 10% of after-tax profit), public welfare fund (more than 5% of after-tax profit) and arbitrary surplus reserve (calculated according to the proportion stipulated by company regulations).

Debit: profit distribution-withdrawal of statutory surplus reserve

-Withdraw the public welfare fund

-Withdraw any surplus reserve.

Loan: surplus reserve-statutory surplus reserve

-Community Chest

-Arbitrary surplus reserve

If there are preferred shares. Dividends should be distributed before' discretionary surplus reserve'

4. Dividend distribution (according to the resolution of the board of directors)

Borrow: Profit Distribution-dividend payable

Loan: dividend payable

5. Carry-over profit distribution

Borrow: profit distribution-undistributed profit

Loan: profit distribution-withdrawal of statutory surplus reserve

-Withdraw the public welfare fund

-Withdraw any surplus reserve.

-dividend payable

6. Make up the losses of previous years with surplus reserves.

Borrow: surplus reserve

Loan: profit distribution-surplus reserve transfer

The order of profit distribution is as follows: (1) Withdraw legal surplus reserve; (2) Withdraw any surplus reserve; (3) Distribution of profits to investors.

An enterprise shall, through the subject of "profit distribution", account for the distribution of enterprise profits (or compensation for losses) and the undistributed profits (or compensation for losses) after distribution (or compensation) over the years. This subject should be accounted for in detail, such as legal surplus reserve, arbitrary surplus reserve, cash dividend or profit payable, surplus reserve to cover losses and undistributed profit. The undistributed profit of an enterprise is accounted for by the detailed account of "Profit Distribution-Undistributed Profit". At the end of the year, the enterprise shall transfer the net profit realized or the net loss incurred in the whole year from the "profit of the year" to the "profit distribution-undistributed profit" account, and carry forward the "profit distribution-undistributed profit" account as the credit balance, indicating the accumulated undistributed profit amount; If it is a debit balance, it means the accumulated uncompensated loss amount.