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《企业财务通则》第三十一条规定:“企业发生的年度亏损,可以用下一年度的利润弥补;下一年度利润不足弥补的,可以在五年内用所得税前利润延续弥补。延续五年未弥补的亏损,用缴纳所得税后的利润弥补。”这一规定,照顾了某些企业在生产经营中(尤其在开办初期)难免
Article 31 of the “General Principles of Corporate Finance” stipulates: “The annual loss incurred by an enterprise can be made up with the profits of the following year; if the profit is insufficient for the next year, it can be used to make up for the profits before income tax within five years. Unearned losses are made up by the profits after paying income tax." This provision takes care of the inevitability of certain enterprises in the production and operation (especially in the initial stages of their establishment).