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在第一轮承包结束以后,通过审计发现,不少承包企业出现了“虚盈实亏”的现象,值得引起重视。一、“虚盈实亏”的表现 1、虚列销售收入。一般说来,销售收入的实现应以产品发出,资金回笼为标志,但有些企业则不是这样,他们在产品发出以后,不管资金能否回笼,都列作销售收入,有的甚至货未发出,也开具发票“空销空转”,形成虚假利润。 2、虚列库存实物。有些单位的物资虽然库存没有了,但帐面数额却很大,究其原因有三:一是库存实物在保管使用过程中发生的毁损,长期不处理,始终挂在帐上;二是生产耗用材料,用多算少,甚至光用不算;三是产成品入库多报数量,出库少转成本。致使库存实物价值“虚增”,当期成本“下降”。 3、虚列往来帐户。主要有三种情况:一是少数企业对确定的呆帐、坏帐不处理,长期挂在帐上;二是
After the first round of contract conclusion, through the audit found that many contractors have a “virtual surplus real loss” phenomenon, deserves attention. First, the “virtual surplus real loss” performance 1, virtual column sales revenue. Generally speaking, the realization of sales revenue should be based on the product issue and the withdrawal of funds as a symbol, but some enterprises do not. After the products are issued, they are classified as sales revenue regardless of whether the funds can be withdrawn from circulation or not. Also issued an invoice “sales vacant”, the formation of a false profit. 2, virtual inventory in kind. Some units of goods although the stock is gone, but the amount of the book is very large, for three reasons: First, the physical inventory in the course of the custody of the damage occurred in the long term do not deal with, always hang in the account; second is the production of consumption Materials, with more or less, or even light is not; Third, the finished product storage multi-reported number, less transfer to the library costs. As a result, the physical value of inventories is “inflated” and the current cost is “declining.” 3, the virtual account of the current account. There are three main situations: First, a small number of businesses to determine the bad debts, bad debts do not deal with long-term linked to the account; the second is