关于企业亏损弥补的会计处理

About the Accounting-dealing of the Enterprise's Financial Loss

企业在正常的生产经营活动中 ,有盈利 ,也有亏损 ,对于亏损 ,企业应如何弥补 ,现行企业亏损弥补的会计处理方法中存在哪些问题 ,应如何解决 ,文章着重从这三方面进行了阐述。

Under the normal running conditions,the enterprises can make a big profits or meet the financial loss.This paper analyses the problems from three aspects:the enterprises how to Lope with the financial loss,which questions exist in the accounting-dealing methods which are to designed to make up for the current financial loss,and how to solve the questions.