年度亏损弥补会计处理的分析

Analysis of Accounting for the Recovery of Losses in Financial Year

以年度亏损弥补视同时间性差异为前提 ,提出了理论上更为完善的处理方法 .处理结果表明 :年度亏损弥补所获得的利益能在表中反映出来 ,符合应计基础 ,也与所得税会计改革的初衷相符 .

The paper puts forward the method that is more perfect in theory by considering losses in financial year as the time difference. The benefits resulted from the recovery of losses in financial year are more transparent in financial statements by applying the method which the paper set forth. The results conform to the accrual basis and are consistent with the purpose on the reform of income tax accounting.