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【简答题】
某股份有限公司2014年“利润分配-未分配利润”科目年初贷方余额100万元,按10%提取法定盈余公积金,2014年至2015年的有关资料如下: (1) 2014年实现净利200万元;提取法定盈余公积后,宣告派发现金股利150万元;(2) 2015年实现净利600万元;提取法定盈余公积和任意盈余公积(任意盈余公积提取比例为15%)。 要求:(1)编制2014年有关结转本年利润的会计分录; (2)编制2014年有关计提法定盈余公积、发放现金股利的会计分录; (3)编制2014年有关利润分配所属明细科目之间结转的会计分录; (4)编制2015年有关结转本年利润的会计分录; (5)编制2015年有关计提盈余公积的会计分录。 ( 注意:编制分录金额以“ 元 ”为单位,盈余公积及利润分配的核算写明明细科目) 。
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