未分配利润怎么算：掌握企业盈利状况的关键指标

中文：

未分配利润是企业盈利状况的重要指标之一，它反映了企业在一定时期内实现的净利润中，尚未进行分配的部分。那么，未分配利润怎么算呢？

首先，我们需要了解未分配利润的定义。未分配利润是指企业在经营活动中所实现的净利润，扣除已经分配给股东的股息、红利等后，剩余的部分。简单来说，就是企业赚到的钱中，还没有分给股东的那部分。

要计算未分配利润，首先需要了解企业的净利润。净利润是企业在一定时期内经营活动的最终成果，是收入减去费用、成本、税金等支出后的余额。在获得净利润后，还需要考虑企业已经进行的利润分配，如股息、红利等。

未分配利润的计算公式为：未分配利润 = 净利润 - 已分配利润。其中，已分配利润包括股息、红利、股份回购等。

通过计算未分配利润，我们可以了解企业的盈利状况以及股东的利益分配情况。同时，未分配利润也是评估企业未来发展潜力和投资价值的重要指标之一。

English：

How to Calculate Undistributed Profits: A Crucial Indicator of a Company's Earnings Status

English:

Undistributed profits are a key indicator of a company's earnings status, reflecting the portion of net income realized by the company within a certain period that has not yet been distributed. So, how are undistributed profits calculated?

First, it's important to understand the definition of undistributed profits. Undistributed profits refer to the net income earned through a company's operating activities, after deducting dividends, bonuses, and other distributions already made to shareholders. In simple terms, it's the money earned by the company that has not yet been distributed to shareholders.

To calculate undistributed profits, it's necessary to first understand the company's net income. Net income is the ultimate result of a company's operating activities within a certain period, representing the balance after deducting expenses, costs, taxes, and other outflows from revenue. After obtaining the net income, it's also necessary to consider the profit distributions the company has already made, such as dividends, bonuses, and share repurchases.

The formula for calculating undistributed profits is: Undistributed Profits = Net Income - Distributed Profits. Among them, Distributed Profits include dividends, bonuses, share repurchases, etc.

By calculating undistributed profits, we can gain insights into a company's earnings status and the distribution of shareholder interests. At the same time, undistributed profits are also an important indicator for assessing a company's future development potential and investment value.