最近,笔者到某厂去了解产品的生产、销售、库存情况,发现了一个奇特的现象:即每月月末库存量没什么上下,月末销售量很大,而月末销售越大当月的利润就越高。经查阅该厂近三个月的销售单、入库单和财务报表,找到了产生这一现象的根源。原来该厂为了获得银行的贷款,为了保住优秀企业的称号,在销售帐上做了手脚。每月月末总是把大于80万米以上的库存,作为销售假卖 Recently, the author went to a factory to understand the production, sales, and inventory of the product and discovered a peculiar phenomenon: that at the end of each month, there was nothing up or down at the end of the month, and that at the end of the month there was a large amount of sales. At the end of the month, the higher the sales, the higher the monthly profit. . After consulting the factory’s sales slips, warehouse receipts and financial statements for the past three months, the root cause of this phenomenon was found. Originally, in order to obtain a loan from the bank, in order to retain the title of a good company, the factory did a trick on the sales account. At the end of each month, stocks larger than 800,000 meters are always sold as fake sales.