According to the "Accounting System for Public Institutions", operating losses (a negative operating balance, that is, a debit balance) do not need to be made up for by deliberately making accounts.

According to the accounting process, the order of 1 operating income and expenditure, 2 operating balance, 3 balance distribution, and 4 business funds: 1. When calculating the operating balance at the end of the period, the balance of the "operating income" account should be transferred to the "operating balance" account and debited.

The "operating income" account is credited to the "operating balance" account; the balances of "operating expenses", "sales tax" and other accounts are transferred to the "operating balance" account, the "operating balance" account is debited, and the "operating expenses" and "operating expenses" are credited.

"Sales tax" account.

The credit balance of the "Operating Balance" account is the realized operating balance. If it is a debit balance, it is an operating loss.

2. "Operating balance" is the credit balance. At the end of the year, the unit should transfer all the realized operating balance to the "balance distribution" account. After the transfer, there will be no balance in the "operating balance" account. If it is a loss, it will not be carried forward.

3. Units with income tax payment business calculate the income tax payable, debit the "Balance Distribution - Income Tax Payable" account, and credit the "Tax Payable" account.

Calculate the special fund that should be withdrawn, debit the "Balance Distribution - Withdraw Special Fund" account, and credit the "Special Fund" account.

4. After distribution, the unit should transfer all the undistributed balance of the current year to the account of "Public Institution Fund - General Fund", debit the account of "Balance Distribution", and credit the account of "Public Institution Fund - General Fund". After the transfer,

The "Balance Distribution" account should have no balance.

After accounting is done according to the accounting process, the operating balance of 20,000 yuan this year will naturally make up for the accumulated operating losses of previous years. The "operating balance" at the end of the year will be a negative 20,000 yuan (debit balance) and does not need to be carried forward.

As for whether to pay income tax, you don’t have to pay it in accounting, but tax laws and accounting treatments are somewhat different.