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帐外“帐”是指有些单位在正常帐簿之外另设不公开的帐,目的是为了截留、隐瞒企业收入,转移各种资金,形成“小金库”,听凭企业“自由”使用。帐外帐的查证需根据被查单位的具体情况运用各种方法进行。本文简述一般的查帐方法。 一、根据固定资产,低值易耗品等物资帐户反映有关物资的报废查有无残值收入不入帐、少入帐的情况。如应有残值收入的物资报废而帐上无记录,可推断有可能将残值收入存入“小金库”。又如通过检查被查单位有无变卖边角料、下脚、报废设备、废旧包装物、旧报刊的收入,也可为查找帐外帐提供线索。
Out-of-account “account” refers to some units in the non-public account set up a separate account, the purpose is to intercept, conceal corporate income, transfer of various funds, the formation of “small treasuries”, with the company “free” to use. Verification of accounts should be based on the specific circumstances of the unit under investigation using various methods. This article outlines the general accounting method. First, according to the fixed assets, low-value consumables and other goods and materials account reflect the scrap of the relevant materials to check whether the residual value of income is not recorded, less into the account of the situation. If the residual value of the goods should be scrapped and there is no record on the account, it can be concluded that the residual income may be deposited in the “small treasury.” Another example is by checking whether the unit under investigation to sell trim, foot, scrap equipment, waste packaging, the income of old newspapers and magazines, but also to find clues to find out of account.