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笔者最近在对国有企业的审计中发现,有相当一部分企业清理三角债不彻底,存在“隐形三角债”,其表现形式是企业债权、债务不入帐,会计报表不反映,具体表现有两点:一是在债权方面,表现为销出商品、产成品不作帐。如某国有工业企业,发出产成品未作帐处理达500多万元,二是在债务方面,表现为购进商品、原材料或基建材料不入帐。如某国有商业企业,库存商品帐户余额为红字200余
The author recently found that during the audit of state-owned enterprises, a considerable number of companies did not thoroughly complete the settlement of the three-dimensional debt, there is a “hidden triangle debt”, its form of expression is the company’s creditor’s rights, debt is not accounted, accounting statements do not reflect the specific performance of two points: In terms of creditor’s rights, it shows that goods sold and finished goods are not accounted for. For example, if a state-owned industrial enterprise issues a finished product that is not accounted for more than RMB 5 million, the second aspect is that in terms of debt, it does not record the purchase of goods, raw materials, or infrastructure materials. Such as a state-owned commercial enterprise, the balance of inventory goods account is more than 200 red characters