这里所谓“打埋伏”,指的是目下有的盈利多的企业,唯恐上级“鞭打快牛”和提高承包基数,而将已经实现的利润(收入)的一部分截留,暂列入“其他应付款”或“待处理收益”以便移作下期,弥补缺口,调整企业的损益之用;而亏损或盈利少的企业,为了不戴亏损帽子或为了提效益工资、奖金,而将已经发生的亏损(支出)列入“待摊费用”或“其他应收款”,以减少本期的亏损,或变亏为盈,造成虚盈实亏。 The so-called “ambush” means that some enterprises that make a profit now are afraid that if their superiors “whipped fast-food cattle” and raised the number of contracted bases, some of their profits (income) will be intercepted and temporarily listed as “other payables” Or “Pending Proceeds” for the purpose of shifting to the next period to make up for the shortfall and adjust the profit and loss of the enterprise. In the case of loss-making or less-profitable enterprises, in order not to lose their hats or to raise wages and bonuses, the incurred losses ) Included in the “prepaid expenses” or “other receivables” in order to reduce the loss of the current period, or become profitable, resulting in virtual profit real loss.