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问题	债务发散什么意思
释义	法律分析: 债务发散是指企业的债务规模不断扩大，其赢利水平已经不足以覆盖其债务利息等支出的。企业在过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务，都属于负债。法律依据:《《企业会计准则——基本准则》》第二十五条符合负债定义和负债确认条件的项目，应当列入资产负债表；符合负债定义、但不符合负债确认条件的项目，不应当列入资产负债表。
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