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目前,一些企业截留利润不断出现新招法,笔者根据实际工作经验,现介绍几种检查的对策:一查企业有无故意压低商品销售价格的现象。一些销货单位以低于市场价的协议价将商品卖给购货单位。协议价低于市场价的差额由购货单位按一定比例向销货单位支付现金或实物。二查有无利用“分给其它单位利润”科目多转利润现象。一些联营企业不按协议规定分配利润,面是多分出利润,由接收单位将多收的利
At present, some companies keep a new method of profit retention interception, the author based on actual work experience, are introduced several kinds of inspection countermeasures: a check whether the intention to lower commodity sales prices phenomenon. Some sales units below the market price of the agreement to sell the goods to the purchase unit. Agreement price lower than the market price of the difference by the purchase unit according to a certain percentage of the unit to pay the cash or in kind. Two check whether the use of “profit distribution to other units ” subject more profit phenomenon. Some joint ventures do not distribute profits according to the provisions of the agreement, the surface is more profit, by the receiving unit will be overcharged