潜亏是企业报告期已经形成但未在法定账表上反映的潜在的亏损额。它是当前企业会计报表失真的一种主要表现形式。企业一般通过以下几种方式形成潜亏:1.通过多计(虚增)收入,收益形成潜亏《会计法》第25条规定:“公司、企业必须根据实际发生的经济业务事项,按照国家统一的会计制度的规定确定、计量和记录资产、负债、所有者权益、收入、费用、成本和利润。”上述规定明确 The potential loss is the potential loss that has been formed but not reflected in the statutory statements of accounts during the reporting period. It is a major manifestation of the current corporate accounting statements distortion. Enterprises generally through the following ways to form the potential loss: 1. Through the multi-meter (inflated) revenue, the formation of the potential loss under the “Accounting Law” Article 25: “companies, companies must be based on the actual economic and business matters, in accordance with national unity The accounting system stipulates, measures and records the assets, liabilities, owners' equity, income, expenses, costs and profits. ”The above provisions are clear