“待处理损失”会计科目,近年来,在一些地方已成为不少企业的“防空洞”。诸如企业的各种悬帐悬案损失、被人长期拖欠帐款损失、上当受骗损失、职工短货款损失以及商品残损霉变损失等等,企业总以“案情未清”、“无人力查处”、“查处难度大”、“没时间研究”以及“影响盈亏”等为理由,而转入“待处理损失”科目内,一转则半年、一年、甚至数年,束之高阁,不思处理,年长日久则变 “Pending loss” accounting titles, in recent years, have become “shelters” for many businesses in some places. Such as corporate suspensions of suspended claims, being long-term default on account losses, deception losses, loss of short-term workers and merchandise damaged moldy losses, etc., enterprises always “case is not clear,” “no manpower investigation, ”Difficult to investigate“, ”no time to study“ and ”profit and loss“ as a reason, and into the ”pending loss" subjects, a turn is six months, a year, or even years, shelved, unscrupulous, year Change over time