一位主管会计向笔者诉说苦衷:他所在的企业经营状况不佳,盈利水平持续下降,可是领导者为了对上好交代,对下多发奖,总想多报盈利。明明盈利甚微却要多报,此话总归难以启齿,于是每到月终编制会计决算报告时,看到实现利润未达到计划要求,领导者就要求“再算算”。明白人一听就知道这“再算算”的潜台词是什么.这位主管会计啼笑皆非地说:“利润难道是会计算出来的吗? A chief accountant to the author complain about the difficulties: his business conditions are poor, profitability continued to decline, but the leaders in order to better explain the next multiple awards, always want to overreport profit. Obviously a small profit but to be more than reported, the remark is always hard to tell, so every time the end of the preparation of accounting final accounts report, see the realization of profit does not meet the planning requirements, the leader requires ”and then count “. Understand this one knows that This supervisor accounting ridiculous to say: ”Profit is calculated?