利润的分配

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。

Article 4 After January 1, 2008, the distribution of the equity investment gains such as dividend and bonus from the accumulative undistributed profits in 2007 and previous years among resident enterprises shall be handled according to Article 26 of the Enterprise Income Tax Law and Article 17 and 83 of the Implementing Regulations.

四、2008年1月1日以后，居民企业之间分配属于2007年度及以前年度的累积未分配利润而形成的股息、红利等权益性投资收益，均应按照企业所得税法第二十六条及实施条例第十七条、第八十三条的规定处理。

From the angle of functionally income distribution, in developed modern capitalism production system, with the promotion of organic composition of capital, production departments such as industrial manufacturers are difficult to produce high profit.

从功能性收入分配的视角来看，在成熟的现代资本主义生产体系中，随着资本有机构成的提高，工业制造等实业部门难以生产出高额利润；从规模性收入分配的视角来看，美国收入分配不平等的程度加深，严重地制约了消费需求的进一步提高，生产与需求之间的矛盾日益明显。

Secondly, a joint pricing and capacity allocation model is formulated considering bulk demand. Chance constrained programming is used to transform the stochastic model. Numerical examples show our model and method is more near the simulation results than the deterministic programming and bigger learning coefficient leads to higher profit contribution.

接着，建立了考虑批量需求的BTO模式下制造企业定价与能力分配的集成模型，利用机会约束规划方法对此随机模型进行转化和求解，算例仿真表明机会约束规划方法较确定性规划方法更好地反映了随机连续需求的分布和波动特征，其期望利润贡献与仿真结果更接近；学习效率越大，最优价格越低，接受订单数量越多，期望利润贡献越高。

The discretion of directors is to be exercised in the choice of means to attain that end and does not extend to a change in the end itself, to the reduction of profits or to the nondistribution of profits among stockholders in order to devote them to other purposes.

董事的权力是为了这个目的而使用的。董事的自由裁量权只能用于选择达到这个目的的手段，而不能用于改变这个目的本身，不能减少利润或者为了将其用于其他目的而不向股东分配利润。

A proper pricing strategy was used to reallocate the profit of the supply chain to the supplier and the retailers.

针对由单一供应商和多零售商组成的两层供应链系统，通过降低运输费用，提高供应链的整体利润；通过价格策略，重新分配供应链利润，实现供应商和各零售商多赢，从而促进供应链协调。

The optimal model of indirected cost allocation for maximizing profit of enterprises using cost based pricing has been developed.The object function of maximizing profit has been shown convex.Then,a method of optimal indirected cost allocation for maximizing profit has been proposed.

在此基础上建立了企业在采用成本定价法时，以获得最大利润为目标的间接固定成本分摊的优化模型，证明了成本分摊的利润性能函数是一个凹函数，由此给出了一种利润最大化的间接固定成本的优化分配方法

There are some concepts have not been defined clearly or have been defined clearly but not correct in Methods and Parameters(edition 3), such as the tax of subsidies income, how to defined offset lossing in years before,how to calculate the statutary surplus accumulation fund .

本文对《方法与参数》利润与利润分配表中没有明确规范或虽有所规范但作者认为所做规范不正确的几个问题：补贴收入的税收、如何定义弥补以前年度亏损、法定盈余公积金的计算等，提出了自己的见解，以期对修订建设项目有关法规、指导建设项目实务有所裨益。

The so-called "four-horse to split up the spoils" is an image that refers to the substance of the profits of the enterprise, in accordance with income tax, enterprise fund, bonuses and employee benefits reserved for capitalists profit (including dividends and dividends), such as the distribution of the four aspects.

所谓&四马分肥&是一种形象的说法，实质是指对企业的利润，按照所得税、企业公积金、职工福利奖金和留给资本家的利润等四个方面进行分配。

The profit-sharing plan is an effective measure in accordance with the needs of the present situation.

让员工参与到企业的经营管理中、参与到企业的利润分配中、增强员工的归属感不失为可行之策，利润分享计划是顺应当前需求的一项有效激励措施。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。