未分配的利润指的是在可供股东分配的利润中扣除已分配优先股股利、任意公积金和已分配普通股股利后的余额。
... 未分配材料成本 unabsorbed material costs 未分配的利润 undivided profit 未分配费用 unabsorbed expenses ...
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未分配公司利润的免税 [税收] exemption of undistributed corporate profits
此外，未分配的利润不能从税务目的转让价格中扣除。
Further, undistributed profits cannot be deducted from the transfer price for tax purposes.
以前年度未分配的利润，可并入本年度利润进行分配。
Profit that has not been distributed from previous years may be added to the current year's profit for distribution.
企业以前年度未分配的利润，并入本年度利润，在充分考虑现金流量状况后，向投资者分配。
The profits not distributed in the previous year shall be merged into those of this year and be distributed to the investors after sufficiently considering the cash flow status.
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