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所得税弥补以前年度亏损怎么做账
释义
企业所得税弥补以前年度亏损是不需要特地做什么分录的。
年底实现利润弥补之前年度亏损的时候,就是从本年利润结转到利润分配—未分配利润,这个过程就自然弥补了亏损。
从本年利润结转到利润分配—未分配利润的账务处理是,
借:本年利润,
贷:利润分配—未分配利润。
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更新时间:2025/12/26 3:38:56