收购企业是一项机会和风险都很大的市场活动。要想尽量降低收购企业的风险,必须仔细核查收入报表,以便准确了解企业的收支情况,消除帐面数字可能埋伏的虚假成分,确定企业真实的获利能力。本文针对收购企业面临的一些实际问题,探索销售收入、销售货物成本、销售毛利、营业费用总额、折旧费、利息和税后净收益等方面的核查重点,以及相应的方法和对策。 Acquiring a business is a market activity that has both great opportunities and risks. To minimize the risk of acquiring a business, you must carefully verify the income statement in order to accurately understand the business income and expenditure, eliminate the false figure that the book figures may ambush to determine the real profitability of the enterprise. This article aims at some practical problems that the acquiring enterprise faces and explores the key points of verification, such as sales revenue, sales cost of goods, sales gross profit, total operating expenses, depreciation expenses, interest and net income after tax, as well as the corresponding methods and countermeasures.