請問Profit and Loss and Appropriation Accounts 分幾多種?

有點不太明白
不過，appropriation account有幾個items

Net profit for the yearRetained profits brought forward transfers to reserves Amounts written off as goodwill Preliminary expenses Taxation payable on profits Dividends Retained profits carried forward另外，你話，公司?
公司都只是分獨資/合併/有限公司
獨資不用做

因此，只有合併/有限公司會做

what are their purposes??
the appropriation account shows how the net profits are to be appropriation , i.e. how the profits are to be used.