《基础会计》—利润和利润分配的确认记录练习题

《基础会计》—利润和利润分配的确认记录练习题（精选2篇）

1.《基础会计》—利润和利润分配的确认记录练习题 篇一

合同翻译经典句型荟萃 之 财务会计和利润分配 1 合营企业的财务与会计制度, 应当按 照中国有关法律和财务会计制度的规

定结合合营企业的情况加以制定

并报当地财政部门、税务机关备案。

A joint venture shall formulate rules and regulations for its

financial affairs and accounting in accordance with the

relevant Chinese laws and regulations on financial affairs

and accounting and in light of its condition, and file such

rules and regulations with the local financial department and

tax authority for the record.合营企业设总会计师协助总经理负

责企业的财务会计工作。

A joint venture shall have a chief accountant, who shall assist

the general manager in managing the financial affairs of the

enterprise.必要时可以设副总会计师。

When necessary, a deputy chief accountant may also be

appointed.合营企业设审计师小的企业可以不

设负责审查、稽核合营企业的财

务收支和会计账目向董事会、总经

理提出报告。

A joint venture shall(a small venture may have no need to)

have an auditor, who shall be responsible for examining and

auditing the financial receipts, payments and the accounts of

the joint venture and submitting reports to the board of

directors and the general manager.合营企业会计采用日历年制自公历

每年1月1日起至12月31日为止为

一个会计。

The accounting year of a joint venture shall coincide with the

calendar year, i.e.from January 1 to December 31 on the

Gregorian calendar.合营企业会计采用国际通用的权责发

生制和借贷记账法记账。

A joint venture shall adopt the internationally accepted

accrual system and debit and credit bookkeeping method to

keep accounts.合同翻译经典句型荟萃 之 财务会计和利润分配 2 一切自制凭证、帐薄、报表必须用中

文书写也可以同时用合营各方商定的一种外文书写。

All vouchers, account books and statements prepared by the

joint venture must be written in Chinese, they may

simultaneously be written in foreign language agreed upon

by the parties to the joint venture.合营企业原则上采用人民币作为记账

本位币经合营各方商定。

In principle, a joint venture shall adopt Renmibi as the

standard currency for accounting.也可以采用某一种外国货币作为记账

本位币

It may also adopt a foreign currency for the same purpose

upon agreement by the parties to the joint venture.合营企业的账目除按记账本位币纪

录外对于现金、银行存款、其他货

币款项以及债权债务、收益和费用等

与记账本位币不一致时还应当按实

际收付的货币记账。

In addition to keeping account in the standard currency, a

joint venture shall record the actual receipts and payments of

cash, bank deposits, sums in other currencies, and claims,liabilities, incomes, expenses, etc.in currencies other than

the standard currency for accounting.以外国货币作为记账本位币的合营企

业其编报的财务会计报表应当折算

为人民币。

Where a foreign currency is adopted as the standard

currency for accounting, the joint venture shall convert such

currency into Renminbi when it prepares and submits its

financial and accounting statements.因汇率的差异而发生的折合记帐本位

币差额作为汇兑损益列帐。

Differences arising from conversion into the standard

currency for accounting due to different exchange shall be

entered as losses or gains on exchange.记账汇率变动有关外币各账户的账

面余额于年终结账时应当按照中

Balance on foreign currency accounts due to changes in the

exchange rate in account keeping shall be handled as the合同翻译经典句型荟萃 之 财务会计和利润分配 3 国有关法律和财务会计制度的规定进

行会计处理。

year-end settlement of account in accordance with the

relevant Chinese laws and rules for financial affairs and

accounting.合营企业按照《中华人民共和国外商

投资企业和外国企业所得税法》缴纳

所得税后的利润分配原则如下

Principles for a joint venture to distribute its profit after

payment of income tax in accordance with the Income Tax

Law of the People’s Republic of China Governing Foreign

Investment Enterprises and Foreign Enterprises are as

follows:

合营企业按照《中华人民共和国外商

投资企业和外国企业所得税法》缴纳

所得税后的利润分配原则如下

Principles for a joint venture to distribute its profit after the

payments of income taxes in accordance with the Law of the

People’s Republic of China on Income Tax of Enterprises

with Foreign Investment and Foreign Enterprises shall be:

1提取储备基金、职工奖励及福利

基金、企业发展基金提取比例由董

事会确定

(1)A reserve fund, a bonus and welfare fund for staff and

workers and an enterprise expansion fund shall be drawn,and the proportion of such drawing shall be determined by

the board of directors;

2储备基金除用于弥补合营企业亏

损外经审批机构批准也可以用于本

企业增加资本扩大生产

(2)In addition to its use in making up the losses of the joint

venture, the reserve fund may be used to increase the capital

of the joint venture and expand its production upon approval

by the examination and approval authority;and

3按照本条第1项规定提取三

项基金后的可分配利润董事会确定

(3)Any distributable profit remaining after the drawing of the

three funds in accordance with the proportion of Paragraph合同翻译经典句型荟萃 之 财务会计和利润分配 4 分配的应当按合营各方的出资比例

进行分配。

(1)of this Article shall be distributed to the parties to the joint

venture in proportion to their capital contribution when the

board of directors decides to distribute such profit.以前的亏损末弥补前不得分配利

润。

No profit may be distributed unless the losses of the previous

year have been made up.以前的亏损末弥补前不得分配利

润。

Such profit shall not be distributed if the losses of the

previous year of the joint venture have not been made up.以前末分配的利润可以并入本

利润分配。

Undistributed profit from the previous year may be distributed

together with the profit of the current year.合营企业应当向合营各方、当地税务

机关和财政部门报送季度和会计

表。

A joint venture shall submit the quarterly and annual

accounting statements to the parties to the joint venture,local tax authority and the financial department.合营业员企业的下列文件、证件、报

表应当经中国的注册会计师验证和

出具证明方为有效

The following documents, certificates and statements shall

be valid only after they have been verified by a certified

public accountant registered in China and verification

certificates have been issued by the accountant:

1合营各方的出资证明书以物料、场地使用权、工业产权、专有技术作

为出资的应当包括合营各方签字同

意的财产估价清单及其协议文件

(1)certificates for the capital contributions made by the

parties to the joint venture(in case materials, site use rights,industrial property or proprietary technology is used as

capital contribution, a detailed list of the assessed value of

such property and the written agreement thereon signed by

the parties to the joint venture shall be included);合同翻译经典句型荟萃 之 财务会计和利润分配 5 2合营企业的会计报表(2)annual accounting statements of the joint venture;and

3合营企业清算的会计报表。(3)accounting statements on liquidation of the joint venture.合营公司的财务为日历年即从

1月1日至12月31日但合营公司的第一个财务应从合营公司成立

之日起至该日历年12月31日止合营公司的最后一个财务应在合营

公司解散之日终止。

The fiscal year of the JV Company shall coincide with the

calendar year, i.e.from January I to December 31.However,the first fiscal year of the JV Company shall commence on

the date of its establishment and end on the date of

dissolution of the JV Company.合营公司应遵守《外商投资企业会计

制度》保存包含确定合营公司财务

状况所需的一切资料的真实、准确地

记录和帐簿并用中文编制合营公司的一切凭证、收据、账目和其他会计

记录。

The JV Company shall comply with the Foreign Investment

Enterprise Accounting System, keep true and accurate

records and account books containing all data necessary for

the determination of the JV Company’s financial conditions,and prepare all vouchers, receipts, accounts and other

accounting records of the JV Company in Chinese.在每季度结束后一个月内合营公司

应向甲方和乙方提供该季度合营公司的财务报表。

The JV Company shall provide Party A and Party B with the

JV Company’s quarterly financial statements within a month

after each calendar quarter ends.在每一个会计最初的三个月内

总经理应对合营公司前一的资产

负债表、损益表和现金流量表的编制

进行监督。

Within the first three(3)months of every fiscal year, the

general manager of the JV Company shall supervise the

preparation of the previous year’s balance sheet, profit and

loss statement and cash flow statement of the JV Company.合营公司应聘请一名在中国注册的独The JV Company shall engage an independent auditor合同翻译经典句型荟萃 之 财务会计和利润分配 6 立审计师“独立审计师”对合营公司的财务报表进行审计。

registered in PRC(the “Independent Auditor”), to audit the

financial statements of the JV Company.财务报表的编制及独立审计师对

财务报表的审计必须在下一年四月底

之前完成。

The preparation of the financial statements for a fiscal year

and auditing of same by the Independent Auditor must be

completed by the end of April of the following year.财务报表经独立审计师审计和签字

后应提交董事会批准。

After the financial statements have been examined and

signed by the Independent Auditor, they shall be submitted

to the board of directors for approval.各方均有权自费聘请审计师对合营公

司的财务进行审查其他方应予

同意合营公司应提供方便。

Each of the parties hereto shall have the right to engage an

auditor at its own expense to examine the annual financial

statements of the JV Company, and the other parties shall

give their consent to and the JV Company shall provide

convenience for such examination.合营公司采用人民币为记帐本位币

收支中的外币均应折算为人民币计

帐。

The JV Company shall adopt Renminbi(“RMB”)as the

standard currency for accounting.Foreign exchange in the

revenue and expenditure shall be converted to RMB.合营公司采用人民币为记帐本位币

收支中的外币均应折算为人民币计

帐。

All the foreign currencies received and paid shall be kept in

the accounts in Renminbi as converted from such foreign

currencies.人民币同该外币的折算按照交易实

际发生当日中国人民银行公布的人民

币市场汇价中间价折算。

The conversion of the foreign exchange to RMB shall be

made at the middle price of the exchange rate published by

the People’s Bank of China on the day such transaction合同翻译经典句型荟萃 之 财务会计和利润分配 7 actually takes place.合营公司的财务会计账册应记载如下

内容

The following particulars shall be entered in the JV

Company’s financial account books:

1合营公司所有的现金收支数量

(1)the amount of all cash receipts and payments of the JV

Company;

2合营公司所有原料购入和供应情

况

(2)all materials purchases and supplies of the JV Company;

3合营公司注册资本和负债情况(3)the registered capital and debts of the JV Company;

4合营公司注册资本的缴纳时间、调整和转让情况

(4)the time of payment, adjustment and assignment of the

registered capital of the JV Company;and

5中国有关法律法规要求的其他项

目。

(5)other items as required by the relevant PRC laws and

regulations.公司每年应从公司税后利润中提取储

备基金、职工奖励和福利基金及企业

发展基金。

The JV Company shall make allocations to the reserve fund,bonus and welfare fund for staff and workers and enterprise

expansion fund out of the after tax profit of the JV Company

each fiscal year.储备基金的提取比例由董事会根据

中国的有关法律法规确定。

The percentage of the allocation of the reserve fund shall be

determined by the board of directors pursuant to the relevant

PRC laws and regulations.如果累积的基金额达到公司注册资本的50%储备基金则不再提取。

The allocation shall be suspended in the event that the

accumulated fund amounts to 50% of the registered capital

of the JV Company.合同翻译经典句型荟萃 之 财务会计和利润分配 8 职工奖励及福利基金的提取比例由董

事会确定。

The percentage of the allocation of the bonus and welfare

fund for staff and workers shall be determined by the board

of directors.合营公司每年分配利润一次。The JV Company shall distribute its profit once every year.每个会计后三个月内公布利润分

配方案及各方应分得的利润额。

The profit distribution plan and the amount of profit to be

distributed to each party shall be published within three(3)

months following each fiscal year.

2.猪养殖的各环节成本和利润分配 篇二

各环节成本和利润分配

以一头中等重量水平（100千克）的活猪为例，目前各环节成本和利润的分配情况如下：

在生猪生产环节，目前农民养猪收益普遍增加。据徐水生猪养殖户李伟说，现在出售一头活猪的价格为17元/千克，一头猪（100千克）的收入就能达到1700元，而目前养殖成本约为1332元，其中包括子猪成本、饲料成本、电费、防疫费、人工费、固定资产折旧、租地费等，这样养一头猪能赚368元。而去年同期，猪肉价格很低，农民养猪一直不赚钱，到5月份以后才扭亏为盈，到10月以后利润才有大幅度的增长。

在收购运输环节，贩运商自己到产地收购活猪，再雇车运到北京。据贩运商张明齐介绍，他到徐水以每千克17元的价格收购活猪，加上检疫费、高速路费、雇车费和平均介绍费等费用，共计大约每头13.56元，贩运一头猪的总成本为1713.56元。其中，平均介绍费是向当地经纪人支付的猪源寻找费，这一费用一直变动不大，经纪人收入相对还比较稳定。活猪运到北京后，以每千克17.35元的价格卖给北京的屠宰加工企业，但活猪重量略有损耗，一头100千克的猪约损耗1.5千克，变为98.5千克。除活猪出售收入外，今年屠宰加工企业会给贩运商折合每头约11.67元的补贴。综合计算，贩运一头猪的总收入约为1720.64元，净利润约为7.08元。而去年此时贩运一头猪能赚17元左右，同比减少了58%。

在屠宰加工环节，加工企业以每千克17.35元的价格收购活猪后，将活猪进行屠宰加工变为白条猪（出肉率约为72%）。据企业相关人员介绍，每头猪的屠宰费用包括加工费用、销售费用、管理费用、财务费用、进店费等，合计为109元，这样屠宰加工一头猪的总成本就为1817.98元。加工后的白条猪重量变为70.92千克，以每千克22元的价格卖给超市，其他部分如猪头、猪蹄、猪下水、猪毛、猪尾等约以300元的价格售出。综合计算，屠宰加工一头猪的总收入约为1860.24元，净利润约为42.26元。这一利润水平与去年同期相比，变动不大，屠宰加工环节的利润相对稳定。

在超市零售环节，超市以每千克22元的价格购入白条猪，加上折合每头78.32元的费用（包括人工费31.52元，水电费15.6元，折旧费31.2元），总成本为1638.56元。经分割销售后，一头白条猪的总收入为1747.78元，净利润为109.22元。超市环节的利润变动很大，在目前猪肉价格上涨的形势下比去年同期增长了1倍多。

从以上可以看出，在经过生产→收购运输→屠宰→超市这些环节中，农户养殖成本占总成本（各环节新增成本之和）比重最大，达到86.90%，其他环节占13.10%；养殖利润占总利润（各环节利润之和）的69.88%，而超市环节的利润占20.75%，其他环节占9.37%。

调查结论及建议

第一，涨价过程中农户受益相对滞后。

本轮猪肉价格上涨最集中的阶段是2007年5月~8月。2007年5月以前农户活猪出售价格仅为5元~6元/千克，白条猪批发价格约为10元/千克。2007年8月，农户活猪出售价格上涨到每千克7元~8元，涨幅为36%，而此时白条猪批发价格已涨至15元/千克，涨幅为50%。目前农户活猪出售价格已涨至17元/千克，比去年5月份涨了209%，此时批发市场价格为21.2元/千克，涨幅为112%。以上价格变化说明，在猪肉价格上涨初期，农户出售价格很低，而批发市场价格已开始迅速上涨，当批发零售环节价格上涨一段时间以后，农户出售价格才开始大幅度上涨，相应地农户所获得的利润也开始迅速增加，农户在涨价过程中获利具有一定的滞后性。

第二，农民获利多，但养殖时间长、成本高、风险大。

河北农民李伟目前饲养一头猪的净利润为367.9元。生产环节获利比重明显高于其他环节，达69.88%，但是农民的养殖成本也比较高，占总成本的86.9%，并且猪的饲养周期较长，从子猪到商品猪整个过程大概需要6个月，在此期间的市场风险和疫病风险都要由农民自己承担，在目前饲料价格和人工费用还在不断增长的趋势下，农民养猪的风险也越来越大。因此，虽然目前农民获利增加，但这是在生猪持续供不应求以及农民承担了巨大养殖风险的条件下形成的。

第三，目前，虽然农民养猪收益好转，但补栏并不积极。