【中文版】

本年利润是企业在本年度内实现的净利润或净亏损，通常在每个会计年度结束时进行计算和结转。本年利润的账本一般采用多栏式明细账，包括收入、成本、费用、税金等各项明细，以反映企业在本年度的经营成果。

具体来说，本年利润的账本可以分为以下几个部分：

1. 收入类科目：包括主营业务收入、其他业务收入等，用于记录企业实现的各项收入。

2. 成本类科目：包括主营业务成本、其他业务成本等，用于记录企业发生的各项成本。

3. 费用类科目：包括管理费用、销售费用、财务费用等，用于记录企业发生的各项期间费用。

4. 税金类科目：包括增值税、企业所得税等各项税金，用于记录企业应缴纳的各项税费。

在本年利润的账本中，以上各科目的本期发生额和累计发生额都需要进行详细记录，以反映企业在本年度的经营状况。同时，本年利润的账本还需要根据实际情况进行结转和调整，以保证企业经营成果的真实性和准确性。

【英文版】

Net profit for the year refers to the net profit or net loss realized by an enterprise during the current year, which is usually calculated and transferred at the end of each fiscal year. The ledger for net profit for the year generally uses a multi-column detailed account, including income, cost, expenses, taxes and other detailed items to reflect the operating results of the enterprise during the year.

Specifically, the ledger for net profit for the year can be divided into the following parts:

1. Income categories: including main business income, other operating income, etc., used to record the various incomes realized by the enterprise.

2. Cost categories: including main business costs, other business costs, etc., used to record the various costs incurred by the enterprise.

3. Expense categories: including administrative expenses, sales expenses, financial expenses, etc., used to record the various period costs incurred by the enterprise.

4. Tax categories: including value-added tax, enterprise income tax, etc., used to record the various taxes that the enterprise should pay.

In the ledger for net profit for the year, the current amount and cumulative amount of each category mentioned above need to be recorded in detail to reflect the operating status of the enterprise during the year. At the same time, the ledger for net profit for the year also needs to be transferred and adjusted according to the actual situation to ensure the authenticity and accuracy of the enterprise's operating results.