Deficit not yet made up, if any, shall be shown as a deduction item of owners' equity.
如有未弥补亏损，应作为所有者权益的减项反映。
(c) Major operational risks are addressed.
（二） 亏损得到弥补。
Article 88 A joint venture may not distribute profits until its losses from previous years have been made up.
第八十八条 以前年度的亏损未弥补前不得分配利润。
The joint venture company shall not distribute profits unless the losses of previous fiscal year have been made up.
合营公司上一个会计年度亏损未弥补前不得分配利润。
Colleges battle red ink with tuition fee hikes.
大学以提高学费来弥补财政亏损。
The loss to the company was made good by contributions from its subsidiaries.
公司的亏损靠子公司的捐助获得弥补。
(b) subsidies to cover operating losses sustained by an industry;
（b）用以弥补一产业承受的经营亏损的补贴；
Losses sustained by The People's Bank of China shall be made up by appropriations from the State treasury.
中国人民银行的亏损由中央财政拨款弥补。
To examine and approve the company's plans for profit distribution and recovery of losses
审议批准公司的利润分配方案和弥补亏损方案
An Analysis on Calculation of Paid Tax Amount and How to Make up the Loss Ahead of the Tax Interest;
应纳税所得额的计算和税前利润弥补亏损浅析
Solvency is restored; Losses are covered; and Major operational risks are addressed.
支付能力得到恢复。 亏损得到弥补。 重大经营风险得到化解。
Losses incurred in a tax year by any enterprise with foreign investment may be made up by the income of the following tax year.
外商投资企业发生年度亏损,可以用下一纳税年度的所得弥补;
cover (up) a loss
弥补损失，掩盖损失
She has to indent on reserves to cover the deficit
她不得不支取储金以弥补亏空。
As regulator, the OC realized early the importance of having sufficient reserves to offset lo es from bad debt.
作为主管银行，OC（中国人民银行）早就意识到拥有足够储备金以弥补坏账亏损的重要性。
As regulator, the PBOC realized early the importance of having sufficient reserves to offset losses from bad debt.
作为主管银行，PBOC（中国人民银行）早就意识到拥有足够储备金以弥补坏账亏损的重要性。
The funds raised by corporate Bonds are used for the purposes approved by the approval authority and may not be used to cover losses or for non-productive expenditures.
发行公司债券筹集的资金,必须用于审批机关批准的用途,不得用于弥补亏损和非生产性支出
"The common reserve fund of a company is used to make up its losses, expand its production and operations or for conversion into additional capital of the company."
公司的公积金用于弥补公司的亏损,扩大公司生产经营或者转为增加公司资本。
