《企业财务通则》规定,被没收的财物损失,违反税法规定支付的滞纳金和罚款(简称罚没损失),作税后利润分配项目处理。但现行制度对“罚没损失”如何进行帐户处理,未作具体规定。企业通常有两种作法:一种是通过“利润分配”帐户核算;一种是通过“盈余公积”帐户核算。笔者认为,上述两种作法都是不合理的,建议将罚没损失通过“营业外支出”帐户核算,其理由简述如下:一、有利于企业准确计算盈亏首先,上述三种方法在界定企业净收益方面存在着差异。前两种方法界定的企业净收益是不包括税后列支的罚没支出,而列入营业外支出界定的企业净收益包含税后列支的罚没支出,其净收益比较符合 The “General Rules for Corporate Finance” stipulates that the loss of property confiscated, the late fees and penalties (penalties and losses) paid in violation of the provisions of the tax law shall be dealt with as a distribution of profits after tax. However, the current system does not make any specific provisions on how to deal with the account of “fines and losses”. Enterprises usually have two kinds of practices: one is through “profit distribution ” account accounting; one is through “Surplus Reserve ” account accounting. The author believes that the above two practices are unreasonable, it is recommended that the penalty will be passed “non-operating expenses ” account accounting, the reasons are summarized as follows: First, the enterprise is conducive to accurately calculate the profit and loss First of all, the above three methods are defined There are differences in corporate net income. The net income of the enterprise as defined by the first two methods is not included in the after-tax expenditures, while the net income of enterprises as defined in the non-operating expenditures includes the after-tax expenditures, the net income more in line with