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The business is common profit operates accountant analysis of the method

来源: 作者:Stand originally 时间:2009-01-03 Tag: 点击:

Ground of should true, evenhanded mirrors forms for reporting statistics of summary company treasurer the operation result of the enterprise, but in real life, business management layer also can undertake profit operates for some kind of purpose. The article operates with respect to the profit with common business the method undertook abecedarian accountant is analysed, try the use person of forms for reporting statistics a few appropriate, reasonable proposals. Profit of keyword accountant forms for reporting statistics operates accountant analysis classifies date
  
Company treasurer forms for reporting statistics is the written file that reflects operation result and certain period financial standing, financial standing integratedly to change, weave and offer the ultimate goal of accountant forms for reporting statistics, it is to achieve the reasonable configuration of social natural resources. Accordingly, have and the accountant forms for reporting statistics that potential investor, creditor, government and its orgnaization ask the enterprise is offerred can the financial standing of enterprise of report of ground of true, evenhanded, operation result and cash flow. But in real life, the end that business management layer gets illegal benefit to achieve and color in cold blood accountant forms for reporting statistics, will undertake profit operates through all sorts of method. The article tries to operate to the profit with common business the method gives simple accountant is analysed, the accountant information that provides to the enterprise thereby has a more sober, accurate knowledge.
  
1, undertake through hanging Zhang to handle profit operates
Press new accounting system to set, the charge of this processing that company place produces, should be in current be handled instantly and plan into increase and decrease. But the purpose that some enterprises operate to achieve gain especially to make current gain, intended inobservant regulation, reduce through registering the way such as Zhang current charge, in order to achieve the goal that empty increases profit.
Money of 1.1 receivable Zhang especially 3 years the receivable Zhang money of above registers debt for a long time. Because sell a product,receivable Zhang money is an enterprise, offer service etc account, should to buy goods square or the money of the unit collection that accepts a service, because it is the marketing of the enterprise,also be an enterprise advocate business Wu, accordingly, generally speaking, receivable Zhang money whether call in, very big to influence of enterprise outstanding achievement. But the receivable Zhang money to 3 years of above, the possibility that call in is dinky, should turn into bad debts to prepare by the regulation and plan enter current increase and decrease. If press the receivable that sets 3 years of above to turn,be the word of bad Zhang, somebody ever had been calculated, city of deep 1997 Shanghai appears on the market company loss is counted will by 42 instead 114, deficit range will expand to 14 % by 5.2 % . This shows, receivable Zhang money is great to the influence of accrual. There still are a kind of such cases in reality, namely the enterprise increases the need of sales revenue for empty and empty lists receivable Zhang fund, accordingly, to as a result of " receivable Zhang money " course and the gain that cause operates must cause special attention.

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