一、经营性亏损弥补会计处理的足我国税法规定，企业发生的年经营性亏损可以用下一年度的所弥补；下一纳税年度的所得不足补的，可以逐年延续弥补，但是延弥补期限最长不超过５年，超过年的企业只能在税后弥补。在会核算中，以当年实现净利润弥补前年度结转的未弥补亏损时，不 First, the operating losses to make up for the full accounting treatment China’s tax law provides that enterprises operating losses can be made in the next year to make up; the next tax year to make up for shortfalls, you can continue to make up year by year, Long no more than 5 years, more than the business can only make up after tax. In the accounting, in order to make up for the net profit of the previous year to carry forward the unpaid loss, not