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当前,企业潜亏问题比较突出,作为一个财政、审计等监察人员或财务检查员,如何在较短的时间内将一个企业的亏损挂帐情况如实反映出来,这里有一个方法和技巧问题。笔者根据实践中积累的一点经验和体会,归纳了一个速查法,现介绍如下: 一查有关库存帐户,看有无均价保留偏高现象。如库存商品、产成品、半成品、材物料。二查有关基金、税费提取帐户,看有无应提未提或少提情况。如折旧基金、大修理基金、税金、福利费等。三查待摊费用帐户,看有无应摊未摊的费用。如水
At present, the problem of potential undercutting is quite prominent. As a financial and auditing supervisor or financial inspector, how to accurately report the loss of an enterprise in a relatively short period of time, there is a way and skill problem here. According to the author’s experience accumulated in practice and experience, summed up a quick check method, are presented below: A check on the inventory account to see whether the high average retention of the phenomenon. Such as inventory of goods, finished products, semi-finished products, materials materials. Second check the relevant funds, taxes and fees withdrawals account to see whether there should be no mention or mention of the situation. Such as depreciation funds, overhaul funds, taxes, welfare fees and so on. Three check to be amortized account to see if there should be unpaid expenses. Water