Ways to make up for losses main There are three kinds:

1. enterprises happen loss It can be made up by the pre tax profit of the next year, and the profit of the next year is not enough to make up for it. It can be made up in 5 years.

2. the loss of an enterprise will be compensated by the profit after tax if the loss of pretax profit within 5 years is insufficient.

3. loss of an enterprise can be used. surplus Public reserves make up.

To make up for losses by pre tax profits or after tax profits, there is no need for special accounting treatment. As long as the profits realized by enterprises are transferred from the "profit" subject to the "profit distribution undistributed profit" credit, the amount of credits is naturally offset by the debit balance of the "profit distribution - undistributed profit" subjects; the difference is that the amount of the amount that can be compensated by the pretax profit can be used to offset the taxable income of the enterprise in the current period, and the amount of making up the deficit after the profit after tax is not allowed to be deducted from 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.