亏损合同(Onerous Contract)，是指履行合同义务不可避免会发生的成本超过预期经济利益的合同。待执行合同变为亏损合同，同时该亏损合同产生的义务满足预计负债的确认条件的，应当确认为预计负债。
第二十一条中外合作者依照合作企业合同的约定，分配收益或者产品，承担风险和亏损。
Article 21 the Chinese and foreign parties shall share earnings or products, undertake risks and losses in accordance with the agreements prescribed in the contractual joint venture contract.
公司连年亏损，无力继续经营；由于不可抗力，致使合同无法履行。
In case of inability to continue operation due to heavy losses in successive years; or inability to fulfill the Contract as a result of force majeure.
联想集团CEO杨元庆联想周四宣布，现任首席执行长阿梅里奥在结束与联想三年的合同后离任，由杨元庆接任首席执行长一职；同时联想还公布第三财季发生净亏损。
Yang took over as CEO from Bill Amelio, who stepped down at the end of his three-year contract with Lenovo, the company said Thursday, as it also reported a net loss in its fiscal third quarter.
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