当前供销社的经济包袱大体上有四种类型 :一是账内明挂包袱 ,即从会计账簿、资产负债表中能分辨出来的不良资产。主要有应收政策性补贴、应弥补亏损、待处理损失、待摊费用、递延资产、未分配利润负数。二是隐匿于有效资产账户内的暗挂包袱 ,即从账簿上能分辨出来 ,但资产负债? The current economic burden of supply and marketing cooperatives in general there are four types: First, the bag hanging baggage, that is, from the accounting books, balance sheets can be identified from the non-performing assets. There are mainly policy subsidies receivable, should make up losses, pending losses, prepaid expenses, deferred assets, negative undistributed profits. Second, the hidden assets hidden in the effective account of the burden, that is, from the books can be identified, but the assets and liabilities?