本文通过对企业坚持履行亏损合同而额外负担的亏损差额进行辨析,探究其在会计处理上的问题。本文首先探究亏损差额和资产确认的关系,再进一步探究亏损差额与商誉确认的关系,层层深入,探究了亏损差额是否应该确认为资产,进一步是否确认为商誉、从而在报表中披露等问题。 In this paper, we analyze the deficit of the extra burden that the enterprise insists on performing the loss contract and explore its accounting treatment. This article first explores the relationship between loss difference and asset recognition, and then further explores the relationship between the loss difference and goodwill confirmation, and then goes into layers to explore whether the deficit balance should be recognized as an asset and further confirmed as goodwill so as to disclose in the statements problem.