Hi,
2KET could be used at any moment. I'm no sure why you refer to 2KES, as manual carry-forward, though. 2KES is actually automatic carry-forward, similar to F.16 in FI. However, 2KES wouldn't be available for execution if 2KET is not set. As for reports, all the reports could be found in PCA information system. There is no standard report for profit centre, which resembles FS10N; the concept is different. FS10N gives balances for G/L account (cost/revenue carrier), while profit centre is cost/revenue object. You can, nevertheless, develop ABAP report based on GLPCT table.
Regards,
Eli