关于企业亏损的弥补方法,虽然税法和有关财务制度已做了明确规定,但实践中仍存在一些问题有待明确。一、会计利润、亏损与纳税所得、亏损会计利润是企业在一定期间的经营成果。在1994年财政部颁布《企业所得税会计处理的暂行规定》之前,所得税被看作为一项利润分配,利润总额扣除所得税之后的差额称为税后利润。1994年以后,所得税作为费用处理,会计利润通常指净利润即所得税费用化之 Although the tax law and the related financial system have been clearly stipulated with respect to the methods for remedying the loss of enterprises, there are still some problems to be clarified in practice. I. Accounting profit, loss and tax income, and loss accounting profit are the operating results of the company during a certain period. Before the Ministry of Finance promulgated the Provisional Regulations on the Accounting Treatment of Corporate Income Taxes in 1994, income tax was regarded as a profit distribution, and the difference between gross profit after deducting income tax was called after-tax profit. After 1994, income tax was treated as an expense. Accounting profit usually refers to the net profit that is the income tax expense.