企业隐藏和转移亏损的手法１．将应转入“本年利润”科目的财务费用、管理费用、销售费用转入“待摊费用”科目，也有的转入“其他应收款”科目，结转下年，使当年的亏损转嫁以后年度。２．由于库存产成品成本过高，销售后必将出现亏损，为了使销售后不致出现亏损，采取倒... Hidden and transfer business losses 1. The financial, administrative and sales expenses that should be transferred into the “profit for this year” account should be transferred to the “prepaid expenses” account, and some may be transferred to “other receivables”, carried forward to the next year, and the losses of the current year will be passed on After the year. 2. Due to the high cost of finished products inventory, sales will be a loss, in order to make the sale will not be a loss, take the ...