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北京专员办在对中央军工企业2002年度会计报表进行审核的过程中,发现航空集团所属的部分企业会计基础工作薄弱、会计工作秩序较乱、会计工作职能未能有效发挥,导致企业会计信息严重失真,其中:资产失真17.68%、负债失真10.45%、收入失真15.16%、利润失真38.84%。主要表现在:1.存货账实严重不符,潜在亏损数额巨大。在对某公司存货进行清查时,我们发现其缺乏严格的存货出入库管理办法和财产清查制度,导致账存与实际库存严重不符,管理漏洞较大。该公司2002年末产成品账面额4267.73万元,而实际盘存额仅为173.77万元,相差23倍之多。差额4093.97万元中,除2931.98万元属未及时结转成本外,其余1161.99万元实际为企业潜亏挂账。
In reviewing the 2002 state-owned military enterprises’ accounting statements, Beijing Commissioners found that the foundations of accounting for some enterprises affiliated to AVIC are weak, the order of accounting work is chaotic, and the functions of accounting work have not been brought into full play, leading to serious distortion of the accounting information of enterprises , Of which: asset distortion 17.68%, debt 10.45%, income 15.16%, profit 38.84%. Mainly manifested in: 1. A serious inventory of non-conformities, a huge potential loss. In the inventory of a company inventory, we found that the lack of strict inventory management approach to inventory and property inventory system, resulting in a serious discrepancy between the actual inventory and inventory, management loopholes. The end of 2002 the company finished product book value of 42,677,300 yuan, while the actual inventory is only 1,737,700 yuan, a difference of 23 times. The difference of 40.9397 million yuan, in addition to 29.3198 million yuan is not carried forward the cost of the timely manner, the remaining 11.6199 million yuan actually hidden deficit for business.