“以前年度损益调整”科目是核算以前年度多计费用、少计收入或多计收入、少计费用的内容，年终转入“本年利润”科目。根据税法规定：“企业纳税年度内应计未计扣除项目，包括各类应计未计费用、应提未提折旧等，不得转移以后年度补扣”。因此，纳税人应将本年度本科目发... The “profit and loss adjustment in prior years” account is the calculation of multi-account expenses, less-than-total revenue or multi-income and less expenses in previous years, and is transferred to the “profit of the year” account at the year-end. According to tax law: “Enterprise tax year accrued after deducting items, including all types of accrued unpaid, should not mention depreciation, shall not be transferred after the annual replacement.” Therefore, taxpayers should be the subject of this year’s hair ...