Ways To Make Up For Losses

The amount to be repaid can offset the amount of taxable income of the enterprise in the current period, and the amount of the profit after making use of the after tax profits can not be offset in the taxable income of the enterprise in the current period. However, if the surplus surplus is used to make up for losses, it is necessary to do accounts processing, borrow the subject of "surplus surplus", and credit the "profit distribution surplus surplus compensation deficit" subject.