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目前,企业之间相互拖欠货款的现象比较普遍,以货易货,以货抵款业务时有发生。通过审计实践,笔者认为企业以货易货,以货抵款主要存在两个方面的问题。一是会计帐务处理不当。有的企业将以货抵款的业务放在帐外,有的企业将以货抵款业务放在往来帐上,致使该作销售的未作销售处理,该作进货的未作进货处理。造成的后果是企业债权债务长期不符,资产不实,损益失真,给一些违纪违法者有了可乘之机。
At present, the phenomenon of arrears of payment between enterprises is relatively common, with barter, cargo offsetting business have occurred. Through the practice of auditing, I believe that the enterprises barter goods, cash advances mainly exist in two aspects. First, improper accounting transactions. Some enterprises will credit the business on the balance sheet, and some businesses will be cargo credit business on the current account, resulting in sales for the sale did not make the purchase for the purchase of goods for processing. The consequences of the long-term corporate debt and claims do not match, the assets are not real, profit and loss distortion, to some disciplinary offenders have the opportunity.