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1991年,某县财政、审计部门组织财务检查组,对县粮食局所属的商、工、运等独立核算的基层企业1990年度的盈亏,进行了审计和检查,共查出商业经营虚亏550.51万元,占上报的商业经营亏损额22.5％。具体表现是:(1)成本结转不实,多列成本。主要是企业在粮油库存出现红字后,财会人员不按财务制度规定,真实、准确地进行成本结算,而是虚列亏损,造成成本结转不实。(2)乱列乱摊费用。此次查出多列成本费用527.61万元(平
In 1991, a county financial and audit department organized a financial inspection team to conduct audits and inspections on the 1990 profits and losses of grass-roots enterprises that were independently accounted for by the county’s grain bureaus, including business, industry and transportation, etc. Ten thousand yuan, accounting for 22.5% of the reported business losses. The specific performance is: (1) The cost is not carried forward and costs are listed in multiple columns. The main reason is that after the enterprises have appeared red letters in the grain and oil inventories, the accounting personnel did not actually and accurately carry out the cost settlement according to the provisions of the financial system, but made false losses, which caused the cost to be carried forward falsely. (2) Randomly allocate miscellaneous expenses. The cost of several columns was found to be 5.2761 million yuan (flat