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在物价检查中,有些被查单位为隐瞒真相,往往伪造单据。现谈几点鉴别伪造单据的方法: 1、假数量真金额的单据。为应付检查而采取按规定价格、实收货款和多写数量填制,实际少发货的一种单据。对此,只要核对仓库帐或货物运单,查其实际发货量,即可查出违价问题。 2、一种货物两个单据。即按国家定价开一单据。其涨价部分以开发费、投资、代办、代组织、协作、加工、分红返利等五花八门的名义,另开一张单据,名曰“两票制”。识别这个问题不仅要查销售帐,而且要查财务往来帐户,如应收应付等帐户或其他收支、营业外收支等科
In the price inspection, some inspected units to conceal the truth, often forged documents. Here are some ways to identify forged documents: 1, the true amount of false documents. In order to cope with the inspection and take the required price, paid-in and write more to fill the number of actual delivery less a document. In this regard, as long as the reconciliation warehouse account or cargo bill of lading, check the actual shipments, you can detect the problem of violation of the price. 2, a cargo of two documents. That is, according to the national pricing to open a document. The price part of the development costs, investment, agency, agency, collaboration, processing, bonus rebate and other varied names, the other to open a document, the name “two votes system.” Identify this issue not only to check sales, but also to check the financial accounts, such as accounts payable or other accounts receivable or other revenues and expenditures, etc.