How do industrial enterprises distribute profits?

The specific factors and steps of profit distribution of industrial enterprises are as follows: 1. The construction profit distribution table reflects the distribution of a company's net profit in the current year and the distribution of profits at the end of the year. The table is based on the company's net profit. Its theme analysis is as follows: distributable profit: after deducting employee benefits and incentive funds from the company's net profit and adding undistributed profits at the beginning of the year, the total distributable profit is obtained. The formula is: distributable profit = net profit+undistributed profit at the beginning of the year-Sino-foreign joint ventures withdraw employee welfare and incentive funds. Profits available for distribution to shareholders: profits available for distribution to shareholders after deducting statutory provident fund and statutory public welfare fund. Expressed by the formula: distributable profit of shareholders = distributable profit-statutory reserve fund-statutory public welfare fund, in which statutory reserve fund refers to the reserve fund that the company must set aside according to 10% of the after-tax profit of the current year minus the balance after making up losses; Statutory public welfare fund refers to the fund that the company draws from the after-tax profits of the current year for the expenditure of employee welfare facilities according to the provisions of the Company Law. Undistributed profit: Undistributed profit refers to the balance of the distributable profit of shareholders after deducting the distributed preferred stock dividend, arbitrary reserve fund and distributed common stock dividend. Expressed by the formula: undistributed profit = profit available to shareholders-distributed preferred stock dividend-arbitrary reserve fund-distributed common stock dividend. In the formula, the distributed preferred stock dividend is the amount of profit distributed to preferred stock shareholders according to the resolution of the shareholders' meeting; Arbitrary provident fund refers to the provident fund freely drawn from distributable profits according to the articles of association or resolutions of shareholders' meeting, and its purpose is to cope with operational risks and accidents; Dividends distributed to ordinary shareholders are the profits distributed to ordinary shareholders according to the resolutions of the general meeting of shareholders. The rights and interests of undistributed profits belong to corporate investors. 2, the profit distribution table is generally based on the "profit distribution" account related details of the amount of the preparation. The specific compilation method of the profit distribution table of joint-stock enterprises is as follows: (1) How to fill in the columns in the report The column of "actual this year" in the report is filled according to the records of the subjects of "profit" and "profit distribution" and their subsidiary ledgers. "Last year's actual" column is filled in according to the profit distribution table of the previous year. If the project name and content in the profit distribution table of last year are inconsistent with the profit distribution table of this year, the project name and figures in the report of last year should be adjusted according to the provisions of this year, and filled in the column of "actual last year" in the report. (II) Method of filling in all items in the report 1. The "net profit" project reflects the net profit realized by the enterprise throughout the year; If it is a net loss, it should be filled in with "1". The figures of this item should be consistent with the "Cumulative Number of this Year" in the "Net Profit" item of the income statement. 2 "undistributed profits at the beginning of the year" project, reflecting the undistributed profits of the enterprise at the end of last year; If the loss is uncompensated, it shall be filled with "1". The figures of this project should be consistent with the actual figures of "undistributed profits" in the profit distribution table of last year. 3 "other transfer" items, reflecting the amount transferred by enterprises to make up for losses with surplus reserves according to regulations. 4 "extraction of statutory surplus reserve" and "extraction of statutory public welfare fund" respectively reflect the statutory surplus reserve and statutory public welfare fund extracted by enterprises according to regulations. 5. The project of "extracted employee bonus and welfare fund" reflects the employee bonus and welfare fund extracted by foreign-invested enterprises according to regulations. 6. "Withdrawal of reserve fund" and "withdrawal of enterprise development fund" respectively reflect the reserve fund and enterprise development fund withdrawn by foreign-invested enterprises according to regulations. 7. The project of "return of profits to investment" reflects that Chinese-foreign cooperative enterprises return investors' investment with profits according to regulations during the cooperation period. 8 "preferred stock dividends payable" project, reflecting the cash dividends that the enterprise should distribute to preferred stock shareholders. 9. The item "Withdrawing any surplus reserve" reflects any surplus reserve withdrawn by the enterprise. L0。 The item "Common Stock Dividends Payable" reflects the cash dividends that an enterprise should distribute to common stock shareholders. The profits that enterprises should distribute to investors are also reflected in this project. 1 1. The item "common stock dividends transferred to share capital" reflects the stock dividends distributed by the enterprise to common shareholders. The increased capital of enterprise profits is also reflected in this project. 12. The "Undistributed Profit" item reflects the undistributed profit of the enterprise at the end of the year. The uncompensated losses shall be filled with "1". If an enterprise reduces its undistributed profits by purchasing its own shares to reduce its registered capital, it may add the item "Decrease: Decrease undistributed profits due to decrease of registered capital" under the item "Undistributed profits at the beginning of the year" in the profit distribution table. The liquidity supplemented by state-owned industrial enterprises according to regulations can be reflected in the project of "Supplementary Liquidity" under the project of "Profit Return Investment" in the profit distribution table. Enterprises in accordance with the provisions of profits, individual profits retained to repay loans, can be reflected in the "supplementary liquidity" project under a separate item.