潜亏（Potential ability or energy），企业经营中潜在的亏损，暂时不在财务核算中表现出来，维持企业良好的财务形象。潜亏往往会影响股东和外部人员对企业经营状况、经营业绩的客观评价，掩盖企业存在的严重危机。有时某个明星企业突然之间倒闭，一般与潜亏有关。
潜亏是当前企业会计报表信息失真的一种主要表现形式。
It is a kind of distorted main forms of expression of enterprise's accounting form information at present to lose potentially.
要揭示高校校办企业资产及效益的真实性，需对企业的潜亏进行审计。
To reveal the enterprises' genuineness of assets and benefits in college, it needs to audit the enterprises' potential capital loss.
文章阐述地勘单位可能产生潜亏的各种表现、成因及解决的途径和办法。
The paper expounds how to build geological and prospecting enterprises into harmonious units with full vigor and activity.
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