也谈成品资金中潜亏的测算浙江省临安矿山机械厂褚秉衷《上海会计》１９９３年第８期刊登的《对〈论潜亏〉一文的商榷》（以下简称《商》文）一文中，作者根据“潜亏是收入与成本的比较，而降（削）价损失则是收入与收入的比较”的思路，对《论潜亏》（以下简称《论》文，... Also discussing the calculation of potential losses in finished products. Lin Bing Mining Machinery Plant, Zhejiang Province, Bing Bing, “A Discussion on the Theory of Potential Losses” (hereinafter referred to as “Business”) published in the 8th issue of Shanghai Accounting, 1993, According to “The potential loss is the comparison of income and cost, and the loss of price reduction is the comparison of income and income”, and for the “discussing the potential loss” (hereinafter referred to as “the” article,...