檢視弥补亏损的原始碼

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|<center>'''弥补亏损'''<br><img
src="https://ts1.cn.mm.bing.net/th/id/R-C.de84e5d13ed9abdd7f3ba58d444dfaf7?rik=yMUUGrgxrhYg%2fA&riu=http%3a%2f%2fwww.dongao.com%2fupload%2fresources%2fimage%2f2019%2f10%2f28%2f350540.jpg&ehk=3YpGxjZ8jKWgZiob7Eml08dCkHolfUbnKwb0mQZk1WE%3d&risl=&pid=ImgRaw&r=0 " width="280"></center><small>  圖片來自优酷</small> 
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'''弥补亏损'''是我国国营企业发生亏损时，由国家预算或上级部门拨款弥补的部分。国营企业的计划亏损由国家在当月一次或分次拨款弥补;超计划亏损以及[[经营性亏损]]，须由企业及其主管部门说明原因，提出改进措施，按照规定程序报经批准后由国家弥补。弥补亏损在“[[利润分配]]”帐户核算。月份终了，企业按规定计算出当月应由预算弥补的亏损，借 (增) 记“[[应弥补亏损]]”科目，贷(减) 记“利润分配”科目。 <ref>[[王文元，夏伯忠．新编会计大辞典：辽宁人民出版社，1991－01]]</ref>