《上海会计》1992年第10期刊登了傅挺水、吴惠珍两同志写的《论潜亏》一文(以下简称“两文”),全文剖析了潜亏的成因及其表现形式,对我们正确编制财务计划和进行财务分析大有裨益,但有以下问题需与两同志及同行商讨。 一、潜亏的概念。 “Shanghai Accounting” published the article “On the Potential Losses” written by the two comrades Fu Xishui and Wu Huizhen in the tenth period of 1992 (hereinafter referred to as “the two articles”). The full text analyzed the causes of the potential losses and their manifestations, and correctly compiled the financial plan for us. It is helpful to conduct financial analysis. However, the following issues need to be discussed with the two comrades and their peers. First, the concept of potential losses.