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企业的经营成果,按照会计制度规定应如实地予以反映。但近几年来,不少企业虚报利润,把实际亏损隐瞒不报,这种现象有人把它称为“潜在亏损”。这是新旧体制转换过程中出现的新问题。发展下去,将给国家造成严重的损失,应认真深入的加以研究,并采取必要的对策。一、潜亏的各种表现形式 1、虚计在产品成本。真帐假算,把每月应结转的完工产品成本故意少转,把少转的成本全部作为在产品成本,使在产品的数量与其价值出现严重不符,将亏损留在在产品内。 2、少转销售成本。按本期计划要实现的利润倒算销售成本,把应由本期已销售产品负担的成本少转,虚增利润,使库存产品的成本越来越高,将亏损隐藏在库存产品内。
The operating results of the enterprise shall be faithfully reflected in accordance with the provisions of the accounting system. However, in recent years, many enterprises have made false profits and concealed their actual losses. Some people refer to this phenomenon as a “potential loss.” This is a new problem that arises during the transition between old and new institutions. If the development continues, it will cause serious losses to the country and should be seriously studied in depth and the necessary countermeasures should be taken. First, the various forms of latent loss 1, virtual product cost. True False Accounting, the monthly transfer should be carried out the cost of finished products deliberately less turn, turn less cost all the cost of the product, so that the number of products and their serious value does not match the loss in the product. 2, less cost of sales. According to the current plan to realize the profit of inverted sales cost, the current sales of products should be borne by the cost of less turnaround, inflated profits, so that the cost of inventory products more and more high, the loss hidden in the inventory of products.