2, accounting treatment:

Make up for depreciation and adjust the profit and loss of previous years:

Debit: previous year's profit and loss adjustment

Credit: accumulated depreciation

Debit: previous year's profit and loss adjustment

Loan: tax payable-enterprise income tax payable

If the surplus reserve has been accrued, the difference will be reversed through the previous year's profit and loss adjustment account.

Then, transfer the ending balance of the previous year's profit and loss adjustment account to undistributed profit.

Debit: profit distribution-undistributed profit

Credit: adjustment of profit and loss in previous years