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村合作经济组织在会计上如何弥补亏损?新颁布的会计制度未作规定,新财务制度第47条简单地涉及到这个问题:“公积金用于发展生产,可转增资本和弥补亏损。”也就是说,出现亏损可用公积金进行弥补。其帐务处理如下:借:公积金贷:收益分配—未分配效益在公积金数额足以弥补
Village cooperative economic organizations how to make up for accounting losses? The newly promulgated accounting system is unspecified. Article 47 of the new financial system simply addresses this issue: “Provident Fund is used for the development of production and can be used to increase capital and make up for losses.” That is, losses can be covered by provident funds. The accounts are handled as follows: By: Provident Fund Credit: Distribution of Income - Unallocated Benefits When the amount of provident fund is sufficient to cover