成都市减轻企业历史包袱、补充企业经营资金的１１条措施一、关于产成品挂帐净损失问题工业企业中，由于经济效益较差，未能按期消化的１９９１年以前发生的库存产成品挂帐净损失，企业应制定出１９９４年起分三年摊入营业外支出消化的计划，经有关部门批准后，冲减当年利... Measures to reduce the company’s historical burden and to supplement the company’s operating capital in China 1. On the net loss of finished products, due to the poor economic efficiency, the industrial enterprises failed to regularly digest the inventory products produced before 1991. For the net loss, the company shall work out a plan for the sharing of non-operating expenses for the three years starting from 1994; after the approval of the relevant departments, it shall offset the profits of the current year...