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《工业企业财务制度》（以下简称《财务制度》）第四十八条、第六十条分别将停工损失按其性质划分为季节性、修理期间的停工损失和非季节性、非修理期间的停工损失两类。《工业企业会计制度》（以下简称《会计制度》）将非季节性和非修理期间的停工损失统称为“非正常停工损失
Article 48 and 60 of the “Financial System for Industrial Enterprises” (hereinafter referred to as the “Financial System”) classify the loss of work stoppage as seasonal, loss of work stoppage during repair and non-seasonal period, and non-repair period. There are two types of loss of work stoppages. The “Accounting System for Industrial Enterprises” (hereinafter referred to as the “Accounting System”) collectively refers to non-seasonal and non-repaired work stoppage losses as "unusual suspension losses.