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

作　　者：王怀斌 吴勇 丁伟 李爱武 胡芳 WANG Huaibin;WU Yong;DING Wei;LI Aiwu;HU Fang(LongYuan(Beijing)Solar Engineering Technology Co.,Ltd.Beijing 100034,China;Shenhua Engineering Technology Co.,Ltd.,Beijing 100011,China)

机构地区：[1]龙源(北京)太阳能技术有限公司,北京100034 [2]神华工程技术有限公司,北京100011

出　　处：《风力发电》2023年第2期1-6,共6页Wind Power

摘　　要：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.

关 键 词：电子表格 利润表 弥补以前年度亏损 宏语言 

分 类 号：TP3[自动化与计算机技术—计算机科学与技术]