近几年,一些乡村企业在财务决算时,除反映帐面利润外,还出现一种所谓“认可利润”,俗称“认帐利润”。这种不在企业财务报表上反映的“认帐利润”,在企业来说,认为有“据”可查,在企业主管部门来讲,也确认不讳。认帐利润的构成一般有以下几种情况:(1) 由于受市场物价和重要政策出台的影响,承包利润计划难以完成的部分;(2) 以前年度的企业亏损或应列支费用,不属本期承包者的责任而转入本年度的部分;(3) 企业采用各种手法把基本建设或技改项目支出混入成本的部分;(4) 非本企业人员的工资、福利、补助等费用而在本企业承担的部分;(5)应在税后列支而放在税前列支的部分;(6)村镇建设及社会公用事业超过规定,分摊到企业负担的部分;(7) 其它不合理的收费、摊 In recent years, some rural enterprises have reported a so-called “recognized profit”, which is commonly referred to as “accounting for profits”, in addition to accounting for book profits. This kind of “reported profits,” which are not reflected in the financial statements of enterprises, is deemed to be “informative” by enterprises, and confirmed by the competent department of enterprises. The composition of the accounting profits generally has the following conditions: (1) Due to the influence of market price and important policies, the profitability of the contracted profit plan is difficult to complete; (2) The previous year’s corporate losses or expenses should not be paid The contractor’s responsibility for this period is transferred to the part of the current year; (3) The company uses various methods to mix the expenditures of capital construction or technical reform projects into costs; (4) The costs of wages, benefits, subsidies, etc. (5) The portion to be paid after tax and placed before tax; (6) The portion of village and township construction and social public utilities that exceeds the regulations and is shared by the company; (7) Others are not Reasonable fees and charges