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灵川县小型国营工业企业共有20户,到92年5月底止,盈利企业11户;亏损企业9户,占总户数的45％,亏损额为56.96万元。但据最近调查,在这(?)0户企业中,就有13户不同程度地存在潜亏,潜亏面占企业总数的65％,潜亏额高达518.11万元,潜亏比帐面亏损额高出9倍以上。一、从潜弓的构成分析 1、库存产成品的成本高于市场售价,预计售出后将会亏损119.18万元。 2、库存原材料、燃料、包装物、低值
Lingchuan County, a small state-owned industrial enterprises a total of 20, by the end of May 92 only, 11 profitable enterprises; loss-making enterprises 9, accounting for 45% of the total number of households, the loss amounted to 569,600 yuan. However, according to a recent survey, 13 of these 0 enterprises have potential losses of varying degrees, accounting for 65% of the total number of enterprises, with a potential deficit amounting to 5,111,100 yuan and a potential loss of more than 9 Times more. First, the composition from the submarine bow 1, the cost of finished products inventory higher than the market price is expected to be sold after the loss of 11.918 million yuan. 2, inventory of raw materials, fuel, packaging, low value