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最近,我们在审计中发现一些企业的往来帐上存在着不少问题。有的企业通过“购销往来”帐户隐瞒收入,截留利税,如年终发生的销售收入不入收入帐,而先挂在“购销往来”帐户上,到下一年度才转入销售收入。有的企业发生的代销商品手续费、招待所收入、维修加工收入以及咨询服务费收入等,也常常挂在“往来”帐上,不进收入,偷漏税利。有的企业通
Recently, we found during the audit that there were many problems with the current accounts of some enterprises. Some enterprises through “” “sales account ” account to conceal income, taxpaying profits, such as the end of the year sales revenue does not enter the income account, and first linked to the “purchase and sale transactions ” account, before the transfer into sales revenue . In some enterprises, consignment commissions, guest houses’ incomes, maintenance and processing incomes, and consulting service fee incomes, etc., are often linked to the “contacts” account, so they are not subject to income and tax evasion. Some companies pass