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应由以后年度税前利润弥补的亏损数额确定正确与否直接关系到应纳税所得额和应纳所得税的计算。分清“利润分配——未分配利润”科目余额的构成是确定应由以后年度税前利润弥补的亏损的前提。从严格意义上讲，“利润分配——未分配利润”科目的余额由以下两大部分构成：一...
The amount of the loss that should be covered by the profit before tax in the forthcoming year is directly related to the calculation of taxable income and income tax payable. It is a prerequisite to distinguish the loss that should be made up of the profit before tax for the future by distinguishing between the “profit distribution - undistributed profit” account balances. In the strict sense, the balance of the “profit distribution - undistributed profit” account consists of two parts: one ...