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企业实行承包责任制后,有些乡镇企业在承包期内完不成规定的利润,便在“应收款”里做文章,虚报盈利,骗取奖金.其做法:一是在“应收款”中假设户头,虚增销售量,进行空头转帐,增加利润;二是购货单位接到货物后,发现与合同(协议)不符,将货退回时,企业又将此货转售给另一个单位,而不冲销原记的应收款,使一笔销货,两次列应收款.我认为,企业承包后,应从挖掘生产潜力,提高产品质量,降低产品成本,改善经营管理等方面来完成利润计划.财会人员更应严格执行会计制度,记帐凭证必须附有效的原始凭证,如
After the enterprises have implemented the contract responsibility system, some township and village enterprises fail to achieve the required profits within the contracting period. They then make a fuss about the “receivables”, falsely report profits, and defraud the bonuses. Their approach: First, assuming in “receivables”. Accounts, inflated sales, made short transfers, and increased profits. Second, after receiving the goods, the purchase unit found that it was inconsistent with the contract (agreement). When the goods were returned, the company resold the goods to another unit. Without reversing the receivables of the original record, one sale of goods was made and the receivables were listed twice. I believe that after contracting the enterprise, the company should complete the profit by tapping the potential for production, improving product quality, reducing product costs, and improving business management. Plan. Accounting personnel should strictly implement the accounting system. The accounting vouchers must be accompanied by valid original vouchers.