结转损益应付的附件要求：中英文双语解读

中文

在企业的财务管理中，结转损益是一个重要环节。损益结转涉及到利润的形成和分配，因此，在进行损益结转时，需要准备相应的附件以支持会计处理和审计。

结转损益应付的附件主要包括以下几个方面：

利润表：利润表是反映企业在一定时期内经营成果的财务报表，它详细列示了企业的营业收入、营业成本、税金及附加、管理费用、销售费用、财务费用等各项损益项目。利润表是结转损益的基础，它提供了结转损益所需的各项数据。

税务申报表：税务申报表是企业向税务机关申报纳税情况的表格，其中包括企业所得税申报表、增值税申报表等。在进行损益结转时，需要提供税务申报表以证明企业已按照税法规定缴纳了相应的税款。

审计报告：审计报告是注册会计师对企业财务报表进行审计后出具的书面意见。在进行损益结转时，需要提供审计报告以证明企业的财务报表真实、完整，符合会计准则和法规要求。

其他附件：根据具体情况，还可能需要提供其他附件，如资产负债表、现金流量表、股东会决议等。

准备这些附件的目的是为了确保损益结转的准确性和合规性，同时也为企业的财务管理和决策提供有力支持。

英文

In the financial management of enterprises, profit and loss carry-forward is a crucial step. Profit and loss carry-forward involve the formation and distribution of profits, therefore, when carrying forward profits and losses, corresponding attachments are required to support accounting treatment and auditing.

The attachments required for profit and loss carry-forward mainly include the following aspects:

Income Statement: The income statement is a financial report reflecting the operating results of a business over a specific period. It details various profit and loss items such as revenue, cost of sales, taxes and surcharges, administrative expenses, selling expenses, and financial expenses. The income statement serves as the foundation for profit and loss carry-forward, providing the necessary data for the process.

Tax Declaration Forms: Tax declaration forms are documents used by businesses to report their tax obligations to tax authorities, including enterprise income tax declaration forms and value-added tax declaration forms. When carrying forward profits and losses, tax declaration forms are required to prove that the enterprise has paid the corresponding taxes in accordance with tax laws.

Audit Report: An audit report is a written opinion issued by a registered accountant after auditing the financial statements of a business. When carrying forward profits and losses, an audit report is required to demonstrate that the financial statements of the enterprise are true, complete, and comply with accounting standards and regulatory requirements.

Other Attachments: Depending on the specific situation, other attachments may also be required, such as the balance sheet, cash flow statement, and resolutions of the shareholders' meeting.

The purpose of preparing these attachments is to ensure the accuracy and compliance of profit and loss carry-forward, while also providing strong support for the financial management and decision-making of the enterprise.