“待处理财产损溢”这一账户期末余额的处理与列示一直受到会计同行的关注,特别是资产负债表取消“待处理财产损溢”这一项目以来,实务界尤其对“待处理财产损溢”账户“中期”末余额该如何处理与列示存在争议,对此,本文就该问题进行了探讨,提出了一些自己的观点。 The handling and listing of the ending balance of the account “pending disposal of property” has always been of concern to accounting peers, especially since the balance sheet has been canceled. “Disposal of property damage ” account “medium ” at the end of the balance of how to deal with the listing there is controversy, this, this article discussed the issue, put forward some of their own point of view.