潜亏是指企业没有纳入年度损益决算,而实际已经发生了的各项费用开支和流动资产损失。具体内容有:各种材料、低值易耗品的盘亏和毁损、应收帐款的坏帐损失、未处理的各种挂帐损失、少摊少转的各种费用等。随着市场经济体制的逐步形成,市场竞争愈演愈烈,商品交易的 The “potential loss” refers to the expenses and losses of current assets that have not actually been included in the annual profit and loss account, but have actually occurred. The specific contents include various types of materials, losses and damages of low-value consumables, bad-debt losses from accounts receivable, various undisclosed loss of unpaid debts, and various expenses such as low-cost and short-selling. With the gradual formation of the market economy system, market competition has intensified, and commodity trading