What are the main channels for enterprises to make up for losses?

The losses incurred by the enterprise need to be compensated, and the ways to make up are as follows:

1. Generally, it will be made up by the profit before tax in the following year. If it has not been made up for five consecutive years, it can only be made up with after-tax profits after five years.

2. If you still lose money next year, or even make a profit, you can consider using surplus reserve or capital reserve to make up for the loss (but capital reserve can't make up for the loss since 2006).

Surplus reserve is the accumulation extracted from previous net profit, that is, surplus reserve is used to make up for the losses of previous years. The purpose of enterprise accumulation is to cope with future difficulties and crises, so surplus reserve is mainly used to make up for losses, distribute dividends and donate capital. When the surplus reserves make up for the losses, the surplus reserves will decrease.

Extended data:

Contents and procedures of enterprise channel construction:

The first is channel planning.

Enterprises should first formulate their own channel strategies in combination with their own enterprise goals or prospects and the specific conditions of various industries and products (current development stage, market scale, development trend, competitors' situation, product characteristics, etc.). ), that is, to determine their overall ideas and principles in channel construction, which is the direction and soul of enterprise channel construction and has guidance and stability in a certain period of time.

The second is channel design.

According to the enterprise's channel planning, carry out channel design. Channel design is a concrete measure and means to realize channel planning, which mainly includes channel model design and channel policy design. The design of channel mode is mainly the determination of channel level, length, width and breadth.

Baidu Encyclopedia-Enterprise Channel Construction