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我们在对矿区某选矿厂进行承包经营审计时,一张转帐凭证和白条矿石入库单引起了我们的注意。这是一张19××年9月份的转帐凭证,帐务处理为:借原材料——矿石264259.64元,贷应付款一矿石264259.64元。 转帐凭证后面附着一张小白纸条,上面写着:“本月购进矿石4642.65吨,单价56.92元/吨,金额264259.64元”。使我们产生怀疑的是:为什么没附矿石入库过磅单?没有对方单位的名称及发票? 带着这些疑问,我们将仓库中留存的19××年9月份矿石过磅单存根取出,经过重新核对后发现当月实际购进矿石数量为1642.65吨,比财务入帐
When we undertook a contracting management audit for a concentrator at a mine, a transfer voucher and a white strip storage receipt caught our attention. This is a 19 × × September transfer vouchers, accounting treatment as follows: by raw materials - ore 264259.64 yuan, loan payable a ore 264259.64 yuan. Behind the transfer vouchers attached a small white note that read: “This month to buy ore 4642.65 tons, unit price of 56.92 yuan / ton, the amount of 264,259.64 yuan.” What makes us suspicious is: why there is no attached ore weighing pound? There is no name and invoice of each other? With these questions, we will retain the warehouse in 19XX September ore pound single stub removed, after a re-check After the discovery of the actual purchase of ore that month was 1642.65 tons, more than financial accounting