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企业潜亏是指企业在生产经营过程中实际发生的经济损耗或预知未来可能发生的各种经济损耗、损失,它没有如实反映在当期的会计报告中,即没有具体表现为账面利润的减少或亏
The enterprise latent loss refers to the actual economic loss occurred in the course of production and operation or foreseeable various economic losses and losses that may occur in the future. It is not actually reflected in the current accounting report, that is, it is not embodied in the decrease or loss of book profit