按照现行会计制度规定,企业对财产进行清查盘点时,盘亏与盘盈相抵后的净损失,即形成“待处理财产损溢”的借方余额。并按原来财产的流动性和在企业发挥作用的不同,分别列入资产负债表的“流动资产”或“固定资产”项目下的“待处理流动资产损溢”科目或“待处理固定资产损溢” According to the current accounting system, when a company carries out an inventory of assets, the net loss resulting from a combination of a deficit and an excess of profit leads to a debit balance of “pending property loss.” According to the original liquidity and the different functions of the enterprise, they are respectively included in the “pending liquidity loss” item under the “current assets” or “fixed assets” of the balance sheet or the “pending fixed assets impairment overflow”