中文版

未分配利润需计提什么？

未分配利润是企业在经营活动中所获得的净利润中，尚未进行分配的部分。那么，对于这部分利润，企业需要计提哪些内容呢？

一、计提所得税

首先，企业需要对未分配利润计提所得税。根据税法规定，企业应当按照一定的税率，对未分配利润进行所得税的计提。这是企业应当依法履行的义务，也是保障国家税收收入的必要措施。

二、计提盈余公积

除了所得税外，企业还需要按照公司章程或股东会决议的规定，从未分配利润中计提盈余公积。盈余公积是企业为了弥补未来可能出现的亏损，以及扩大生产规模、提高竞争力等目的而设立的储备资金。计提盈余公积有助于增强企业的风险抵御能力，保障企业的稳健发展。

三、计提公益金

此外，企业还可以根据实际需要，从未分配利润中计提一定比例的公益金。公益金主要用于支持社会公益事业，如扶贫、助学、环保等。计提公益金不仅有助于提升企业的社会形象，还能增强企业的社会责任感。

英文版

What Needs to Be Accrued for Undistributed Profits?

Undistributed profits refer to the portion of net profits earned by a company in its operating activities that has not yet been allocated. So, what items does a company need to accrue for this portion of profits?

1. Accruing Income Tax

Firstly, a company needs to accrue income tax on undistributed profits. According to tax regulations, a company must accrue income tax on undistributed profits at a certain tax rate. This is an obligation that the company must fulfill in accordance with the law and is also a necessary measure to safeguard the country's tax revenue.

2. Accruing Surplus Reserve

In addition to income tax, a company also needs to accrue surplus reserve from undistributed profits in accordance with the provisions of the company's articles of association or shareholders' resolution. Surplus reserve is a reserve fund established by a company to cover potential future losses, expand production scale, improve competitiveness, and other purposes. Accruing surplus reserve helps to enhance the company's risk resistance and ensure its stable development.

3. Accruing Public Welfare Fund

Furthermore, a company can also accrue a certain proportion of public welfare fund from undistributed profits based on actual needs. The public welfare fund is mainly used to support social public welfare causes such as poverty alleviation, education assistance, environmental protection, etc. Accruing a public welfare fund not only helps to enhance the company's social image but also strengthens its sense of social responsibility.