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笔者参与某市国营商业企业的年度财务决算审查时,发现一些亏损企业弄虚作假,把亏损“包袱”隐藏起来,使年度决算报表所反映的只是虚假的财务成果。其表现:一是突击倒帐。如某商业企业本期实际亏损118万元,而上级下达的限亏指标为72万元,于是该企业在年度财务决算中一次性从费用等帐户倒出45.6万元,分别转入“待摊费用”和“其他应收款”,将亏损降到限亏指标之内。二是应摊销的费用不摊销。如某商业三级批发企业长期挂帐的待摊费用达31.78万元,本期不仅未摊分文,年终
When the author participated in the review of the annual financial accounts of a state-owned commercial enterprise, I discovered that some loss-making enterprises had falsified and concealed the loss “burden” so that only the false financial results were reflected in the annual final accounts. Its performance: First, the sudden drop. If a commercial enterprise actually incurred a loss of 1.18 million yuan in the current period, and the index of the loss limit issued by the superior was 720,000 yuan, the company once poured out 456,000 yuan from accounts such as expenses in the annual financial accounts, and transferred them to “to be deducted.” “Costs” and “Other receivables” reduce the loss to the limit loss indicator. The second is that the amortized expenses are not amortized. For example, if a commercial third-tier wholesale enterprise has a long-term debt-bearing charge of 317,800 yuan, it will not only lose its share of the current year, but also end the year.