根据国营企业实行利改税会计处理问题的规定,现结合河南省的情况举例说明年终决算的会计处理方法,供参考。一、国营工业企业某企业全年共实现利润263,000元,其中:6—12月份实现利润163,000元。联营企业交来利润15,000元,分给联营企业利润 According to the provisions of the state-owned enterprises to implement the tax treatment of tax reforms, the accounting methods of the year-end accounts are now taken as an example in connection with the situation in Henan Province. 1. A company of a state-owned industrial enterprise realized a total profit of 263,000 yuan in the year, of which: from the beginning of June to December, it achieved a profit of 163,000 yuan. Affiliates make profits of 15,000 yuan and distribute profits to associates