待處理財(cái)產(chǎn)損溢賬戶屬于負(fù)債類賬戶，其基本結(jié)構(gòu)是貸方登記各項(xiàng)財(cái)產(chǎn)物資的盤虧或毀損數(shù)額和報(bào)經(jīng)批準(zhǔn)后轉(zhuǎn)銷的各項(xiàng)財(cái)產(chǎn)物資的盤盈數(shù)額，借方登記各項(xiàng)財(cái)產(chǎn)物資的盤盈數(shù)額和報(bào)經(jīng)批準(zhǔn)后轉(zhuǎn)銷的各項(xiàng)財(cái)產(chǎn)物資的盤虧或毀損數(shù)額。