Allegheny Beverage Corp., the Cheverly company that is in the process of selling all its subsidiaries, yesterday reported that losses for the 1987 fiscal year were $59.3 million ($6.96 a share) -- almost the equivalent of the company's $59.8 million ($8.57) earnings in the previous year.

Sales for the diversified services company were $1.1 billion, compared with revenue of $1 billion in fiscal 1986.

"Reporting any loss to our shareholders is very disappointing," Morton M. Lapides, Allegheny's chairman and chief executive officer said in a statement. "The company has taken the necessary steps required to strengthen the company and to realize value for our shareholders through the pending sales of the operating subsidiaries for a substantial overall gain."

Allegheny has reached an agreement to sell its Service America food-service subsidiary for $500 million in cash, pending approval of stockholders at the company's annual meeting, tentatively set for late August.

In addition, it recently completed the sale of its Desks & Furnishings subsidiary and has an agreement to sell its coin-operated laundry services division. Funds from the sales will be used to repay debt and invest in new businesses, the company has said.

The company's loss for the most recent quarter, ended March 28, was $5.9 million (69 cents) on sales of $272 million. Those results compare with a loss of $5.2 million (67 cents) on sales of $270 million for the same quarter in fiscal 1986.

The auditor's report on the company's financial statements was qualified subject to the company's ability to repay its debt and the outcome of a pending shareholder lawsuit.

Entre Computer Centers, the Vienna-based computer retailer, yesterday reported earnings of $1.2 million (12 cents a share) on sales of $125.3 million for the quarter ended May 31.

The company lost $5.8 million (61 cents) in the same period a year ago, when sales were $108.9 million.

The quarterly earnings bring the company's results for the first nine months of fiscal 1987 to a loss of $1 million (11 cents) .

Bert I. Helfinstein, president and chief executive officer of Entre, said the company continues to experience legal costs, but is encouraged by a June 4 ruling in which a federal appeals court reversed most of a $4.9 million judgment. The fine had been levied against the company for alleged fraudulent misrepresentation with franchises in Kansas City and Omaha.

Several other suits by franchisees are pending.

During the quarter, Entre consolidated its 217-person headquarters staff into a new, leased building in McLean. Earlier in the year, the company closed its overseas operations.