会计信息失实的主要表现(一)资产失实。资产是反映一个企业经济实力的重要会计信息。出于多种因素考虑,在这方面作假的花样较多,屡见不鲜。从货币资金项目看,主要是通过涂改凭证、账簿等会计资产以达到贪污、套取现金、谋求钱财的目的。从应收预付款等项目来看,一些企业将应收账款长期挂账,使购销双方彼此渔利。从固定资产项目看,主要表现为企业不按规定计提折旧,比如对未使用的固定资产仍提取折旧,提前报废的固定资产仍提取折旧;另有一些企业对固定资产清理净收益不按营业外收入计账,以调减当年利润等。(二)负债失实。债务实质上反映了企业与债权人之间的一 The main performance of accounting information is untrue (a) assets are inaccurate. Assets are important accounting information that reflects the economic strength of an enterprise. For many reasons, it is not uncommon to find more tricks in this area. From the perspective of monetary capital projects, mainly through the modification of vouchers, books and other accounting assets in order to achieve the purpose of embezzlement, cash withdrawal, for money. From the accounts receivable prepayments and other projects, some companies will account receivables long-term accounts, so that both buyers and sellers profit. From the perspective of fixed assets, the main performance is depreciation of enterprises not according to the provisions, such as depreciation of unused fixed assets, depreciation of fixed assets that are scrapped ahead of schedule, and some enterprises that are not operating according to the net profit of fixed assets External income accounting, to reduce the profits of the year. (II) Liabilities are unrealistic. Debt essentially reflects the one between business and creditors