Excel弥补以前年度亏损计算方法探讨

Discussion on the Method of Calculating Previous Annual Loss Compensation in Excel

在进行财务分析时,如何使用Excel自动计算影响应交所得税时涉及的以前年度亏损弥补,是一个重点和难点问题。本文分别介绍了3种方法:间接法-繁杂版、间接法-简便版以及直接法-VBA版,可供相关财务、技经等专业从业人员参考。

In the financial analysis,how to calculate previous annual loss compensation which is related to the income tax automatically in Excel,is a difficult problem.This paper introduces three methods:indirect method-complex version,indirect method-simple version and direct method-VBA version,which can be used for reference by relevant finance and technical economy professionals.