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2000年3月,黑龙江省黑河市审计局对市属国有企业——黑河市汽车综合性能检测站法人代表实施了企业领导人员任期经济责任审计。经审计认定,截止1999年末,该站资产总额为61万元。其中:货币资金7万元、应收账款2万元、其他应收款1万元、存货1万元、固定资产原值59万元、累计折旧10万元、无形资产1万元;负债总额为100万元。其中:应付账款2万元、其他应付款77万元、应付工资4万元、应付福利费6万元、应交税金1万元、长期借款5万元、住房周转金5万元;所有者权益-39万元,系利润分配-39万元。审计机关通过对该站提供的会计资料及企业实物审计核实,客观地做出审计评价,同时提出审计中发现的违纪违规问题。
In March 2000, the audit office of Heihe City, Heilongjiang Province, conducted an audit on the economic responsibility of the leaders of enterprises for the legal representatives of the municipal state-owned enterprises of Heihe Automobile Comprehensive Performance Testing Station. Audited, as of the end of 1999, the station total assets of 610,000 yuan. Of which: 70,000 yuan of monetary funds, accounts receivable 20,000 yuan, other receivables 10,000 yuan, inventory 10,000 yuan, the original value of 590,000 yuan of fixed assets, the accumulated depreciation of 100,000 yuan, 10,000 yuan of intangible assets; liabilities The total amount is 1 million yuan. Of which: accounts payable 20,000 yuan, other payables 770,000 yuan, wages payable 40,000 yuan, benefits payable 60,000 yuan, tax payable 10,000 yuan, long-term loans 50,000 yuan, 50,000 yuan housing allowance; all Equity -39 million, Department of profit distribution -39 million. The auditing organ objectively made an audit evaluation by appraising the accounting information provided by the station and the actual audit of the enterprise, and raised the issue of violation of discipline and discipline found in the audit.