已分配利润是企业财务报表中的一个重要科目，表示公司已经向股东分配的利润金额。已分配利润是企业在一定时期内实现利润后，按照公司章程或股东大会决议，向股东分配的利润。本文将详细介绍已分配利润的含义、计算方法以及与股东权益的关系。

中文环境：

已分配利润是企业利润分配的一部分，是企业将经营成果分配给股东的金额。当企业实现利润后，首先要依法缴纳所得税，然后提取各种公积金和公益金，最后才能将剩余的利润分配给股东。已分配利润的具体金额取决于公司的利润分配计划和股东大会的决议。对于股东来说，已分配利润是他们实际收到的股息和红利的来源。因此，已分配利润也是投资者评估企业盈利能力、成长性和投资价值的重要参考指标之一。

英文环境：

The distributed profit is a part of the profit distribution of an enterprise, which is the amount of profits that the enterprise distributes to shareholders. After the enterprise achieves profits, it firstly pays income tax according to law, then withdraws various kinds of reserve funds and public welfare funds, and finally distributes the remaining profits to shareholders. The specific amount of distributed profits depends on the company's profit distribution plan and the resolution of the general meeting of shareholders. For shareholders, distributed profits are the source of dividends and bonuses they actually receive. Therefore, distributed profits are also one of the important reference indicators for investors to evaluate enterprise profitability, growth and investment value.

无论是中文还是英文环境，已分配利润都是企业财务报表中的重要科目。投资者可以通过分析已分配利润的变化趋势和金额，评估企业的盈利能力和成长性，从而做出更明智的投资决策。同时，也需要注意已分配利润与股东权益的关系，确保企业能够持续、稳定地回报股东。