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某企業(yè)留存收益年初余額為100萬(wàn),本年利潤(rùn)總額為600萬(wàn),所得稅費(fèi)用為150萬(wàn),按凈利潤(rùn)的10%提取法定盈余公積,按凈利潤(rùn)的5%提取任意盈余公積,并將盈余公積10萬(wàn)元和資本公積10萬(wàn)元轉(zhuǎn)增資本,發(fā)放現(xiàn)金股利10萬(wàn),發(fā)放股票股利20萬(wàn),該企業(yè)留存收益余額=100+(600-150)-10-10-20=510.
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你好,180+450-10-10-20沒(méi)錯(cuò)
2019 11/07 13:16
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小云老師 
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2019 11/07 13:16
你好,100+450-10-10-20沒(méi)錯(cuò)
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84784982 
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2019 11/07 13:37
其中-10-10分別是什么費(fèi)用?!鞍磧衾麧?rùn)的10%提取法定盈余公積,按凈利潤(rùn)的5%提取任意盈余公積”這一部分怎么沒(méi)有算入留存收益里面?
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小云老師 
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2019 11/07 14:08
留存收益包括盈余公積和未分配利潤(rùn),提取不影響,10是現(xiàn)金股利和轉(zhuǎn)增資本
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84784982 
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2019 11/07 14:55
可這里的轉(zhuǎn)增資本不應(yīng)該是10+10嗎,怎么會(huì)是只有一個(gè)10呢
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小云老師 
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2019 11/07 15:09
盈余公積只轉(zhuǎn)了10,另外10是資本公積轉(zhuǎn)的
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