利润结余

词组短语

surplus profit

与利润结余相关的网络例句 [注：此内容来源于网络，仅供参考]

Upon the implementation of the General Rules Governing Enterprise Financial Affairs, as for an enterprise in the status of ordinary production and operation and in the situation of continuing the execution of the policy of payment under performance system, the balance of the accrued payroll resulted from the execution of the policy of payment under performance system up to December 31, 2007 shall be managed continuously as debt, and shall be mainly used for the annual salary distribution of the following years according to the principle of "gain for loss", and shall not be converted as undistributed profit, surplus reserves and capital reserves, so that the consistency of the state payment under performance system may be maintained.

《企业财务通则》施行后，处于正常生产经营情况的企业，在继续实施工效挂钩政策均条件下，截至2007年12月31日因实施工效挂钩政策形成的应付工资结余，应当继续作为负债管理，主要用于以后年度工资分配的"以丰补歉"，不能转增未分配利润、盈余公积、资本公积，以维护国家工效挂钩政策的一致性。