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首頁(yè) » 會(huì)計(jì)知識(shí) » 法定盈余公積的(提取法定盈余公積的分錄)

法定盈余公積的(提取法定盈余公積的分錄)

分類：會(huì)計(jì)知識(shí) 日期：2022-07-19 17:15 瀏覽：6 次

1.提取法定盈余公積的分錄

提取法定盈余公積

借：利潤(rùn)分配-提取法定盈余公積

貸：盈余公積-法定盈余公積

法定盈余公積的用途：

1.彌補(bǔ)公司虧損；

2.擴(kuò)大公司生產(chǎn)經(jīng)營(yíng)；

3.轉(zhuǎn)增公司資本（轉(zhuǎn)增時(shí)所留存的該科目余額不得少于轉(zhuǎn)增前注冊(cè)資本的25%）

擴(kuò)展資料：

法定盈余公積（Statutory surplus reserve） ：法定盈余公積是國(guó)家規(guī)定企業(yè)必須從稅后利潤(rùn)中提取的盈余公積，提取比例為10%。

參考資料：搜狗百科-法定盈余公積

提取法定盈余公積的會(huì)計(jì)科目,提取的法定盈余公積屬于什么會(huì)計(jì)科目,企業(yè)提取的法定盈余公積屬于什么會(huì)計(jì)科目

2.提取法定盈余公積金的會(huì)計(jì)分錄?

提取法定盈余公積金：

借：利潤(rùn)分配——提取任意盈余公積

貸：盈余公積——法定盈余公積

計(jì)提法定盈余公積的標(biāo)準(zhǔn)：

《公司法》第一百六十六條規(guī)定，公司分配當(dāng)年稅后利潤(rùn)時(shí)，應(yīng)當(dāng)提取利潤(rùn)的10%列入公司法定公積金。這里沒(méi)有考慮公司需要彌補(bǔ)虧損的情況。若公司持續(xù)盈利無(wú)虧損，法定盈余公積金可按所得稅稅后凈利潤(rùn)的一定比例計(jì)提。

擴(kuò)展資料

法定盈余公積和任意盈余公積的區(qū)別：

法定盈余公積和任意盈余公積的區(qū)別在于各自提取的依據(jù)不同。

法定盈余公積的提取以國(guó)家的法律或行政規(guī)章為依據(jù)。

任意盈余公積的提取則由企業(yè)自行決定。

公司法

《公司法》第167條第3款規(guī)定：“公司從稅后利潤(rùn)中提取法定公積金后，經(jīng)股東會(huì)決議，可以提取任意公積金。” 任意公積金的提取與否及提取比例由股東會(huì)根據(jù)公司發(fā)展的需要和盈余情況決定，法律不作強(qiáng)制規(guī)定。

參考資料來(lái)源：搜狗百科-法定盈余公積金

盈余公積,會(huì)計(jì)科目

3.提取法定盈余公積的分錄

提取法定盈余公積的分錄：（1）提取法定盈余公積借：利潤(rùn)分配-提取法定盈余公積貸：盈余公積-法定盈余公積（2）提取任意盈余公積借：利潤(rùn)分配-提取任意盈余公積貸：盈余公積-任意盈余公積（3）提取公益金 借：利潤(rùn)分配-提取公益金（提取比例為5%至10%）貸：盈余公積-公益金擴(kuò)展資料：正確提取法定盈余公積和公益金：企業(yè)當(dāng)年既沒(méi)有盈利也沒(méi)有虧損，但企業(yè)年初的未分配利潤(rùn)數(shù)是1000萬(wàn)，無(wú)其他轉(zhuǎn)入，該企業(yè)在當(dāng)年提取了法定盈余公積100萬(wàn)和法定公益金80萬(wàn)（該企業(yè)按8%提取法定公益金）。

此做法的依據(jù)是《企業(yè)會(huì)計(jì)制度》的規(guī)定：“企業(yè)當(dāng)期實(shí)現(xiàn)的凈利潤(rùn)，加上年初未分配的利潤(rùn)（或減去年初未彌補(bǔ)虧損）和其他轉(zhuǎn)入后的余額，為可供分配的利潤(rùn)。可供分配的利潤(rùn)，按下列順序分配：（一）提取法定盈余公積；（二）提取法定公益金。

……”基于上述條款，該企業(yè)財(cái)務(wù)人員的結(jié)論如下：首先，企業(yè)根據(jù)其當(dāng)年是虧損還是盈利的實(shí)際情況分別計(jì)算可供分配的利潤(rùn)。如果企業(yè)以前年度虧損，則企業(yè)可供分配的利潤(rùn)應(yīng)是企業(yè)當(dāng)期實(shí)現(xiàn)的凈利潤(rùn)加上其他轉(zhuǎn)入，減去年初未彌補(bǔ)虧損后的余額（企業(yè)虧損當(dāng)年在五年補(bǔ)虧期內(nèi)，應(yīng)由稅前利潤(rùn)彌補(bǔ)虧損，否則就只能由稅后利潤(rùn)彌補(bǔ)）。

如果企業(yè)以前年度有盈利，即企業(yè)有年初未分配凈利潤(rùn)，則企業(yè)可供分配的利潤(rùn)應(yīng)該是企業(yè)當(dāng)期實(shí)現(xiàn)的凈利潤(rùn)，加上年初未分配的利潤(rùn)和其他轉(zhuǎn)入后的余額。其次，企業(yè)計(jì)算出可供分配的利潤(rùn)后，按規(guī)定比例提取法定盈余公積和公益金。

由于本企業(yè)當(dāng)年既無(wú)盈利也無(wú)虧損，表面上不屬于上述兩者中的任何一種，因此既可以按照虧損情況處理（虧損為零，減去零），也可按照盈利情況處理（盈利為零，加上零）。故企業(yè)應(yīng)提取的法定盈余公積和公益金就應(yīng)該是對(duì)年初未分配的利潤(rùn)1000萬(wàn)加零或減零，即以1000萬(wàn)為基數(shù)分別按10%和8%提取本企業(yè)的法定盈余公積和公益金。

參考資料 ：百度百科--法定盈余公積。

4.計(jì)提盈余公積應(yīng)計(jì)入哪個(gè)會(huì)計(jì)科目

計(jì)提盈余公積當(dāng)然是計(jì)入盈余公積科目，

一、如果本年利潤(rùn)為貸方余額，則說(shuō)明本年盈利了，應(yīng)對(duì)其進(jìn)行分配，作如下分錄 ：

1、先將余額轉(zhuǎn)入未分配利潤(rùn)

借：本年利潤(rùn)

貸：利潤(rùn)分配——未分配利潤(rùn)

2.結(jié)轉(zhuǎn)本年利潤(rùn)后利潤(rùn)分配余額在貸方的，作如下分錄：

1）按利潤(rùn)總額的10%計(jì)提法定盈余公積金

借：利潤(rùn)分配——未分配利潤(rùn)

貸：盈余公積

2.）根據(jù)公司情況自主決定是否計(jì)提任意盈余公積金

借：利潤(rùn)分配——未分配利潤(rùn)

貸：盈余公積

3）向股東分配利潤(rùn)

借：利潤(rùn)分配——未分配利潤(rùn)

貸、應(yīng)付股利

可以合并以下作如下分錄

借：利潤(rùn)分配——未分配利潤(rùn)

貸：利潤(rùn)分配——提取盈余公積

貸：利潤(rùn)分配——應(yīng)付股利

二、如果本年利潤(rùn)賬戶為借方余額，表明本年度經(jīng)營(yíng)結(jié)果為虧損，則將期余額直接結(jié)轉(zhuǎn)至利潤(rùn)分配賬戶，留待以后年度彌補(bǔ)。

借：利潤(rùn)分配——未分配利潤(rùn)

貸：本年利潤(rùn)

法定盈余公積的會(huì)計(jì)科目

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