Debit: accumulated depreciation 10000

Loan: the profit and loss of the previous year was adjusted to 10000.

(2) Pay income tax (correct the upstairs statement here: "If you made a profit last year, you must pay income tax". Regardless of whether there is a profit in the previous year, the taxable income approved by the tax authorities is subject to enterprise income tax at 33%, instead of offsetting the losses in the previous year).

Debit: The loss and excess of the previous year were adjusted by 3300.

Loan: taxes payable-enterprise income tax payable 3300.

(3) Transfer the profit and loss adjustment difference of previous years into undistributed profits.

Debit: the loss of the previous year was adjusted by 6700.

Credit: profit distribution-undistributed profit 6700

(4) If there is profit in the previous year, it is necessary to adjust the relevant figures of profit distribution.

Debit: profit distribution-undistributed profit 1005

Loan: surplus reserve 1005

And adjust the opening of the balance sheet in the month of accounting treatment.