Not all accounting subjects need to have this month's total and this year's total at the end of the period, but some subjects need to have this month's total and this year's total at the end of the month if there are more transactions each month and if there are more than two transactions in the profit and loss account.

If there are only 65,438+0 transactions per month in some subjects, there is no need to make a monthly statement. At the end of the year, it is enough to use the total of this year, such as the profits of this year, income tax and other subjects. In short, whether monthly closing is necessary depends on the number of registered subjects and the needs of management, and cannot be generalized. Attached is this year's annual profit report.

Extended data:

At the end of the year, the enterprise shall transfer the net profit realized in the whole year from the "current year's profit" account to the "profit distribution-undistributed profit" account, and transfer the balance of other related detailed accounts under the "profit distribution" account to the "undistributed profit" account. After carry-forward, the credit balance of the "Undistributed Profit" detail account is the accumulated undistributed profit amount; If it is a debit balance, it means the accumulated uncompensated loss amount. After the carry-over, except for the "undistributed profit" detailed account, there should be no balance in other detailed accounts.

The national laws and regulations on profit distribution mainly include the Company Law and the Law on Enterprises with Foreign Investment. Enterprises must conscientiously implement the above laws and regulations in profit distribution.

Baidu Encyclopedia-Profit Distribution