资产负债表中“未分配利润”项目涉及的会计科目是（）。A.本年利润B.主营业务收入C.预收账款D.利润分配
资产负债表中“未分配利润”项目涉及的会计科目是（）。
A.本年利润
B.主营业务收入
C.预收账款
D.利润分配
A.本年利润
B.主营业务收入
C.预收账款
D.利润分配
参考解析
解析：未分配利润是企业未作分配的利润。它在以后年度可继续进行分配，在未进行分配之前，属于所有者权益的组成部分。从数量上来看，未分配利润是期初未分配利润加上本期实现的净利润，减去提取的各种盈余公积和分出的利润后的余额。
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