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我们在财务大检查中发现,商业、外贸企业,特别是实行承包经营责任制的企业,会计核算不真实的问题相当普遍,而且有继续扩大之势。这样,既不能如实反映一个企业的经营成果,又往往给一些别有用心的人以可乘之机。这是财会工作面临的一个新问题,必须引起各级领导的足够重视。本文试就这一问题谈点看法。一、失真的种种表现从各地反映的情况看,近年会计核算失真的表现堪称五花八门。(1)早作或迟作销售。(2)虚加或虚减销售。(3)提前或推后结收。(4)少摊或多摊成本。(5)少转或多转费用。(6)加大或减少预提。(7)少报或多报损失。(8)提存或转移费用。利用关系把应付的费用推迟支付,要么,把已经开支的款项,暂记在往来科目内,凑合完成任务,应付上级了事。
In our large financial inspection, we found that commercial and foreign trade enterprises, especially those that carry out the responsibility system of contractual management, are quite common in terms of accounting irregularities and have continued to expand. In this way, we can neither faithfully reflect the operating results of an enterprise, but often give some people with ulterior motives an opportunity to take advantage of. This is a new issue facing the finance and accounting work and must be given enough attention by leaders at all levels. This article tries to talk about this issue. First, the various manifestations of distortion From the situation reflected around the view, the performance of accounting for distortion in recent years can be called a wide variety. (1) Early or late for sale. (2) virtual plus or minus sales. (3) Early or postponed the settlement. (4) less or more booth costs. (5) Transfer less or more. (6) Increase or decrease the accrued. (7) underreport or overreport damage. (8) deposit or transfer fees. Use the relationship to postpone the payment of fees payable, either, the funds have been spent in suspense accounts, make improvisations to complete the task, to deal with their superiors.