现行会计制度规定:企业用税前利润弥补以前年度亏损时,只需将当年“本年利润”帐户的贷方余额转入“利润分配—未分配利润”帐户的贷方,则可自动抵销“利润分配—未分配利润”帐户的年初借方余额(年初未弥补亏损)。如果当年实现的利润小于以前年度的亏损,则当年不交纳所得税;如果当年实现的利润大于以前年度的亏损,则大于部分要交纳所得税。虽然我国现行亏损弥补的会计处理比较简单,但 The current accounting system stipulates that when a company’s profit before tax is used to make up for previous years’ losses, it is only necessary to transfer the credit balance of the current year’s “earnings” account into the “profit distribution-undistributed profits” account, and it can automatically Offset “profit distribution - undistributed profit ” account debit balance at the beginning of the year (earning loss not made at the beginning of the year). If the profit realized in the current year is less than the loss in the previous year, the income tax will not be paid in the current year; if the profits realized in the current year are greater than the losses in the previous year, it will be greater than the portion of income tax payable. Although the accounting treatment of current losses in China is relatively simple,