FI/CO留存收益科目的设置

Define Retained Earnings Account
You assign a retained earnings account to each P&L account by specifying a P&L statement account type in the chart of accounts area of each P&L account.

At the end of a fiscal year, the system carries forward the balance of the P&L account to the retained earnings account. You can define one or more P&L statement account types per chart of accounts and assign them to retained earnings accounts.

Note
Your specification depends on the chart of accounts.

Requirements
The chart of accounts must be specified in the chart of accounts list.

Standard settings
Account 332000 was defined for chart of accounts IKR and account 900000 was defined for GKR, using the key "X" respectively.

Activities
1. Change the standard settings if necessary.
If you do not use one of the standard charts of accounts, you must specify the P&L statement account type(s) and the retained earnings accounts for each new chart of accounts you set up.
2. Make sure the accounts you specify are created.

请问留存收益应设为本年利润科目，还是要设为未分配利润科目。
如果设为本年利润科目，是不是年底要做从本年利润结转为未分配利润的分录，如果设为未分配
利润科目，就不需要从本年利润结转了。你们各家公司都是怎么设的，有什么好的经验。
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SAP 的这一做法是完全符合会计核算程序的。所有损益类科目在期末都要转到资产负债表项目里，并使余额为零。举例说明，从管理角度出发（曾经会计制度也允许），损益类科目涉及本年利润和以前年度损益调整，这样，不是所有的损益科目都规定为一类。还有，同一个科目表涉及几个会计准则，也需要对不同的损益类科目规定不同的资产负债表项目。