会计损失可分为直接损失和间接损失。文章通过一个实例计算,发现目前用到的损失处理得到的损失值与记入间接损失得到值有较大出入。学术界对损失会计也缺乏全面、系统的研究,理论研究相对滞后。会计损失理论在我国会计行业中还有待发展和完善。 Accounting losses can be divided into direct losses and indirect losses. Through an example calculation, the article finds that there is a big discrepancy between the loss value obtained by the current loss treatment and the value obtained from the indirect loss. Academic circles also lack a comprehensive and systematic study of loss accounting, and theoretical research lags behind. Accounting loss theory in China’s accounting industry has yet to be developed and improved.