去年,我们查了两个厂的账。一个厂1983年底报表利润230元,但经过查实后,亏损达6万余元。另一个厂,1983年年终报表利润为3,000余元,但经过查实亏损达20余万元。为此我们对所属各厂进行了普查,发现有些厂确实存在着不同形式的虚盈实亏,其表现形式如下: 原材料、产成品账面余额平均单价高于进价和售价,这是第一种。成本中应摊的包装物购进使用后,不进账,不摊销,这是第二种。 Last year, we checked the accounts of two factories. A plant reported a profit of 230 yuan at the end of 1983, but after verification, the loss reached more than 60,000 yuan. In another plant, the profit for the year-end report of 1983 was more than 3,000 yuan, but it was found that the loss was more than 200,000 yuan. To this end, we carried out a survey of the respective factories and found that some factories do have different forms of vanity and real losses, and their manifestations are as follows: The average unit price of the book balance of raw materials and finished goods is higher than the purchase price and selling price. This is the first Species. After the purchase of the packaged goods used in the cost, they will not be credited and not amortized. This is the second type.