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目前一些园林事业单位的潜亏问题比较普遍,长期来影响资金的良性循环和经济的正常运转,困扰着生产经营,制约着园林事业的发度。当前潜亏主要有以下几个方面的表现形式: 1.事业单位购入的固定资产或设备,应分摊支出而不列支,长期挂帐,故意压低当年费用。 2.不按营业额提取折旧基金或者少提,减少当年费用支出。 3.为了某些利益,购进一些滞销商品,长期压库挂帐,造成一定程度的潜亏。 4.管理不善,有些产成品有帐无物。 5.将已竣工项目的工程成本转移到跨年度未完工程项目,虚列利润。 6.应收帐款难以收回,长期挂帐,形成坏帐、
At present, the problem of potential losses in some gardening institutions is relatively common. The benign cycle of funds and the normal operation of the economy have been affected for a long time, plaguing production and management and restricting the development of gardening. The current hidden losses mainly have the following forms of expression: 1. The fixed assets or equipment purchased by public institutions should apportion expenditures without capital expenditures, maintain long-term debts, and deliberately reduce the current year’s expenses. 2. Not to withdraw depreciation funds according to turnover or to mention less to reduce current year expenses. 3. For some benefits, some slow-moving goods are purchased, long-term bank repayments, resulting in a certain degree of potential losses. 4. Poor management, some finished products have nothing. 5. The project cost of completed projects will be transferred to unfinished projects across the year. 6. Receivables are difficult to recover, long-term debt collection, bad debts,