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我县审计局在检查生产资料公司帐目时,发现该公司将上级拨入1982～1983年的化肥亏损补贴款14万余元记入“应付款”科目,后又转入“专用基金”科目,1984年用此款搞了基本建设,造成漏缴税利近8万元.在检查电影院帐目时,发现该院将1984年下半年电视录象票价收入4万余元,全部记入“应付款”科目,造成漏缴税利2万余元.在检查工商管理局市场管理费收入款时,发现应上缴财政的代管资金24万元,全部记入“暂收款”科目,分文未缴.我又查阅了其他地区十个单位的审计材
At the time when our county audit office examined the accounts of the means of production, it found that the company recorded the amount of 140,000 yuan of chemical fertilizer loss subsidy received by its superior from 1982 to 1983 into the “accounts payable” subject and then into the “special purpose fund” account In 1984, capital construction was carried out with this paragraph, resulting in a leaking tax of nearly $ 80,000. While examining the accounts of the cinema, it was found that the hospital recorded a TV ticket fare of $ 40,000 in the second half of 1984, all credited “Accounts payable” subjects, resulting in leakage of profits and taxes more than 2 million yuan in the inspection of the market management fee income section, found that the treasury should be turned over to 240,000 yuan, all credited to “temporary collection” subjects, Papers are not paid. I have also reviewed ten other units of audit materials