虚设帐户隐瞒利润□王九成李志伟我们对某厂审计时发现，该厂１９９４年报表反映实现利润１５万元，与我们了解的该厂经营情况反差较大。因此，我们对该厂帐户进行了认真审核，发现预提费用帐户异常：１９９３年的帐面余额为零，１９９４年帐面余额却高达７９９万元，记在... Fictitious Account Conceals Profits □ Wang Jiucheng Li Zhiwei When we audited a factory, we found that the plant’s 1994 annual report reflected a profit of RMB 150,000, which is quite different from what we know about the plant’s operating conditions. Therefore, we conducted a careful audit of the plant’s account and found that the accrued expense account was abnormal: the book balance in 1993 was zero and the book balance in 1994 was as high as RMB7.99 million with a note in ...