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《商业会计制度》明确规定,“待摊费用”科目“核算企业已经支付但应由以后各期负担的各项费用”。现在有一些企业的财会部门竟把不应由以后各期负担的费用及其他支出滥列本科目,以之作为“防空洞”,为一些违反财经纪律和制度的行为打掩蔽,如果不认真深入检查,很难发现。据初步调查,有这样几种情况: 1、当费用开支突破计划指标时,为掩盖真象,将突破部分转入“待摊费用”科目。 2、当企业发生亏损或亏损总额突破包干指标,以及迭不到盈利指标时,为了得到财政弥补或减亏分成,提取奖金等目的,将应由本期负担的费用转移一部分进入“待摊费用”科目。 3、在未经上级批准并拨给专用基金之前,擅
The “Commercial Accounting System” clearly stipulates that the “expenses to be amortized” account “accounts for various expenses that the company has already paid but should be borne by each subsequent period”. At present, some companies’ financial and accounting departments have used this subject as an “air-raid shelter” for the expenses that should not be borne by future periods, and other expenditures, to cover up some violations of financial disciplines and systems, if they are not carefully examined in depth. It’s hard to find. According to preliminary investigations, there are several situations: 1. When expenditure expenses break through the planned targets, in order to cover up the truth, the breakthrough will be transferred to the “deductible expenses” subject. 2. When the company’s total loss or loss exceeds the contracted indicator, and if it does not overlap with the profitability indicator, in order to obtain financial compensation, reduce losses, and withdraw bonuses, a part of the expenses that should be borne by the current period will be transferred to “deductible expenses”. subject. 3, before being approved by the superior and allocated to a special fund