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当前,在一些企业中存在着潜在的亏损。所谓潜在亏损,就是企业财产的实际价值(或称重置价值)低于帐面价值,由于种种原因,这一差值(损失)尚未反映出来。潜在的亏损主要表现在以下几个方面:1.财产短缺、毁损、变质没有发现或虽已发现却未作处理;2.库存物资或产品质次价高不适销,长期积压;3.少转生产成本,把差额留存在在产品中,或少转销售成本;4.已形成或将形成坏帐的应收款项。
At present, there are potential losses in some enterprises. The so-called potential loss, that is, the real value of business assets (or replacement value) is lower than the book value, for various reasons, the difference (loss) has not yet been reflected. Potential losses mainly in the following areas: 1. Property shortage, damage, deterioration did not find or have not yet been found to be processed; 2. Inventory material or product quality is not high quality, long-term backlog; The cost of production, the balance retained in the product, or less cost of sales; 4 has formed or will form a bad debt receivables.