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一、关于销售收入方面的问题 1、将当期实现的销售收入记入往来帐户挂帐。应重点检查“商品销售收入”、“库存商品”、“商品销售成本”及相关往来帐户,看看各帐户发生额之间的逻辑关系是否正常,是否有不明来源的收入等。 2、已销商品不结转销售成本,货款通过往来帐户核算。应重点检查“库存商品”及相关往来帐户,看往来帐户中是否有长期、多笔次收入挂帐的现象,将库存商品财务帐与实物帐核对,并实地盘点库存商品等。 3、将不是开在一张发票上的让利或不符合规定的
First, on the issue of sales revenue 1, will be realized in the current sales income credited to the current account. Should focus on the “sales of goods”, “inventory of goods”, “cost of goods sold” and related current accounts to see whether the logical relationship between the accounts of the normal, whether there is income from unknown sources. 2, has sold the goods do not carry the cost of sales, accounts receivable through the current account. Should check the “inventory of goods” and the related accounts, to see whether the current account in the long-term, multiple pennies of the phenomenon of income, the inventory of goods and financial accounts of physical check, and inventory of inventory of goods on the spot. 3, will not open on an invoice none other non-compliance or not