举例探讨亏损弥补的新旧会计处理政策  

Discuss on the Old and New Treatment Policy of MD

作　　者：贾春环[1] 曲艺晰 

机构地区：[1]中国联合网络通信有限公司黑龙江省分公司,哈尔滨150000

出　　处：《价值工程》2010年第9期11-11,共1页Value Engineering

摘　　要：财务会计上的亏损是指当年总收益小于当年总支出。在计算应纳税所得额时,依照税法的规定将纳税年度的收入总额减去不征税收入、免税收入和各项扣除后,其结果有可能小于零,这小于零的数额即税法规定中的亏损。税法中的亏损和财务会计中的亏损含义不同,其处理方法也不同。Financial accounting loss means the total revenue that year less than the total expenditure of the year. In the calculation of taxable income, in accordance with the previsions of the tax, year tax total income minus non-taxable income, tax-free income and the deductions, the results may be less than zero; this amount is deficit in tax law. The losses of tax and financial accounting are different and treatment methods are also different.

关 键 词：亏损弥补 新旧税法 新旧会计处理 

分 类 号：F23[经济管理—会计学]