“T型账户”能直观、连续地反映经济业务,在会计处理中有着广泛地运用。本文以“利润分配”的会计处理为切入点,着重分析了“T型账户”在“利润分配”会计处理中的运用,以期引起更多同仁对“T型账户”解析会计处理的探讨。 “T-type account ” can intuitively and continuously reflect the economic business, has been widely used in accounting. This paper takes the accounting treatment of “profit distribution ” as the breakthrough point, and emphatically analyzes the application of “T-account ” in the accounting treatment of “profit distribution ”, with a view to arousing more colleagues to "T-account Analysis of accounting treatment.