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今年三月,某单位资金平衡表的存货实值出现赤字952.84元。赤字预算、收支出现赤字,并不新奇,奇就奇在库存商品净额出现赤字。岂不是库存商品已不值一文,买卖怎做?真是“天方夜潭”的怪事一椿。怪在哪里?就得追踪穷其究竟。原来该单位当月获利甚丰,顿起打埋伏之心,在“商品损耗”做了手脚,一下子提了“提成差价”10万元,把当月利润的70%“埋伏”下来。因数码过大而露了“馅”,资金平衡表出现库存商品213716.63元,进销差价53659.73元,提成差价161009.74元,库存商品净值(一)952.84元,“赤字存货”就这样
In March of this year, the actual inventory value of a unit’s balance sheet had a deficit of 952.84 yuan. Deficit budgets, deficits in revenues and expenditures are not new, and strangely odds show a deficit in net inventory. Is it not worth mentioning that the stock is worthless? How can the sale be done? It is really a strange thing in the “Tiantan Night Lake”. Where is the blame? Originally, the unit made a lot of profits in the month, and he made an ambush to create a “commodity loss”. He immediately raised the “promotional difference” by 100,000 yuan and “ambushed” 70% of the profits of the month. Due to the large number of figures, the “stuffing” was revealed. The balance sheet had an inventory of 2,13,716.63 yuan, and the difference between the selling and selling price was 53,659.73 yuan. The commissioned price difference was 16,1009.74 yuan, and the inventory product had a net value of 1,952.84 yuan. This was the case for “debuff inventory.”