企业要在会计帐面上做出虚盈,就会使出种种手法,在此从七个方面来揭露。(一)债权方面。企业向外付款购料,得货后直接投放车间使用,材料采购入库单、车间领用出库单等原始凭证一概没有,购货发票也不拿出来报帐。这样,生产该批产品的成本中就不包括这批材料费用,帐面利润当然就高,付出的购料款则长期虚悬债权帐上。象这样列入材料采购(或在途材料)、发出商品、应收销货款、其他应收款、专项应收款、外委加工材料、外委代销产品等会计科目内的债权,多有虚假记录或者根本就收不回的情况。这是债权不实,许多企业的虚盈有很大一部分就虚在这里。“待摊费用”是企业本期付出而要由将来的生产经营成本“偿还”的广义的债权。把本期成本费用塞入“待 Companies that want to make illiquidity in accounting books will use all sorts of tricks and expose them in seven areas. (a) claims. Enterprises pay for the purchase of materials, after the goods are delivered directly to the workshop, the raw materials for the purchase of materials, warehouse receipts, and warehouse receipts are not available, and purchase invoices are not taken out for reimbursement. In this way, the cost of producing the batch of products does not include the cost of this batch of materials, and the book profits are of course high, and the purchases paid are left on the creditor’s rights account for a long time. The claims included in the material procurement (or materials in transit), issued commodities, receivables, other receivables, special receivables, processing materials from outside parties, and external consigned products, etc., have false records. Or simply fail to return. This is a false claim, and a large part of the emptiness of many companies is evaded here. “Delayed expenses” is a broad-based claim that the company pays in the current period and is “repaid” by future production and operating costs. Put the cost of this period into the "to be