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在上期的文章中,周纳老师向我们介绍了主要的会计报告粉饰方法对现金流量的影响中的前三种方法,即利用虚拟资产调节利润;利用长期投资调整影响报表使用者的指标;操纵收入确认。本期将继续介绍后几种粉饰方法对现金流量表的影响方法:利用关联方交易的方法;利用会计政策、会计估计变更粉饰公司业绩;利用时间差(跨年度)调节利润;利用资本经营调节利润。
In the last issue of the article, Mr. Zhou Na introduced us to the first three methods of the main accounting report on the cash flow impact of the whitewash method, namely, the use of virtual assets to adjust profits; the use of long-term investment adjustments affect the user of the report; manipulation Revenue recognition. In this issue, we will continue to introduce the ways in which the following methods of whitewashing affect the cash flow statement: methods of using related party transactions; utilizing accounting policies and accounting estimates to change the performance of whitewashing companies; utilizing the time difference (inter-annual) to adjust profits; and using capital management to adjust profits.