“潜亏”与“隐亏”徐州市鼓楼区审计局夏自厚，吴炎炎，段修晨近年来，不少涉及当前工商企业经营中出现的某些“潜亏”与“隐亏”问题时，有人常把两者混为一谈，我们认为两者并不是一回事，它们既有区别，又有联系。所谓“潜亏”是潜在的亏损如工商企业原材料、燃料、半... “Hidden losses” and “hidden losses” Xiu Houhou, Wu Yanyan, Duan Xiuchen, Audit Bureau of Gulou District, Xuzhou City In recent years, when many problems involving certain “potential losses” and “hidden losses” occurred in the current business operations, some people often We confuse it. We think that the two are not the same thing. They are both different and related. The so-called “potential loss” is a potential loss such as raw materials, fuels, and semi-financial enterprises.