未分配利润属于公司净利润减去支付股利的部分，为公司所有。未分配利润一般作为公司的在投资，使公司可持续发展的重要资金来源。对于会计工作者，计算公司的留存收益、准备收益表属于他们的工作重点。本文会具体介绍计算未分配利润的具体步骤。
步骤
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1
搞清什么是未分配利润。在资产负债表下，未分配利润属于股东权益项目。它的余额代表公司成立以来，除去支付给股东的股利之后所累积的所有资金。如果未分配利润小于0，说明公司的财富积累值为负数。
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2
从公司报表中找到计算所需数据。你需要资产负债表的"留存收益"去年余额，以及今年收益表下的所有科目信息。
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3
毛利润等于销售收入减去销售成本。在此例中，毛利润为：60000（15000－90000）。
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4
营业利润＝毛利润－公司运营费用（包括销售费用，管理费用等）。在上例中，公司的营业利润为：6000－15000＝45000。
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5
税前净利＝营业利润－财务费用－资产减值损失－折旧费用。例子中公司的税前净利＝54000－2000－4000，即39800。
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6
税后净利＝税前净利－税前净利＊税率。在此例中，公司税为13532（39800＊34％），故税后净利为：39800－13532＝26268。
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7
公司当期留存收益＝税后净利－支付股东股利。在上例中，公司当期留存收益为：26268－0000＝16268。
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8
计算未分配利润当期余额。请记住，未分配利润是一个存量的概念。我们要把当期的留存收益加上全年的留存收益，就能得出公司今年的未分配利润余额。在上例中，公司的留存收益余额为：3000＋16268＝46268
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