Fixed Assets Increase Or Decrease Business Fraud

1, the purchase of fixed assets high quality and high price, procurement staff to obtain kickbacks.

In order to get the rebate, the purchasing personnel collusion with the seller to purchase the goods with high quality and high price, resulting in the improper loss of the enterprise.

Such as: a company procurement for the unit purchase 10 computers, the configuration of the computer market price of 6000 yuan, the seller for profit purposes, agreed to give the buyer a rebate of 6%, and deliberately raise the price, each 6500 yuan buyer agreed to deal. The unit pays 65000 yuan, the purchaser has to get 3900 yuan rebate and put it in his own pocket.

2. Miscellaneous charges for fixed assets are mixed with tour visit fees.

The original value of fixed assets includes purchase price, packing fee, insurance premium, transportation cost, installation cost and tax paid. Some enterprises will not belong to the expenditure that constitutes the value of fixed assets, they are also recorded in the value of fixed assets, and the value of fixed assets is increased.

Such as: the enterprise buys Jida automobile 230 thousand yuan, when the price is calculated, the cost of entertaining gifts, visiting mountains and playing water is all included in the miscellaneous expenses of fixed assets, and the expenses are increased.

3, the cost of miscellaneous expenses is limited, and the installation cost is adjusted artificially.

When purchasing the fixed assets that need to be installed, the purchase price, the miscellaneous charges and the installation fees of the fixed assets shall be included in the construction projects first. When the equipment is installed and delivered, the value of the fixed assets shall be counted. The incidental expenses of fixed assets that do not need to be installed are included in the installation cost of fixed assets that need to be installed, thus artificially adjusting the value of fixed assets.

Such as: a machinery factory bought a truck worth 150000 yuan, and miscellaneous charges 3000 yuan. At the same time, the factory purchased another machine tool, worth 100000 yuan, with a miscellaneous charge of 2000 yuan. The machine needs to be installed. But a certain machinery factory implements the transportation team separately to settle accounts. In order to take care of the interests of the transport team, the enterprise charges the miscellaneous charges of vehicles into the installation cost of the production equipment, making the original purchase price of 102000 yuan to 105000 yuan, and artificially adjusts the original price of the purchased machine tool and freight car.

4, accepting bribes, imaginary fixed assets revaluation value

The fixed assets invested by other units shall be calculated according to the value stipulated in the contract or the agreement or the value that has been assessed and confirmed. Because the relevant personnel of the enterprise or investment unit accept bribes, they privately decide to raise or lower the value of the fixed assets.

For example, A and B cooperate to set up C company. B accepts bribes and agrees to make false invoices for the physical investment that does not exist. At the same time, the company accepts the original value of 200000 yuan which has been used by A company, and has fixed depreciation assets of 15000 yuan and net worth of 135000 yuan, and the capital value is 150000 yuan revaluation value.

5, the rental income of fixed assets, virtual linked account.

The rental income of the fixed assets belongs to the rental income. It should be calculated through the "other business income" subjects. The corresponding cost should be accounted for in other business expenditure subjects. Some enterprises will directly record the income in the "other payable" subjects in order to embezzle the rental income of fixed assets, and installment accounts.

For example, the rental income of enterprises is 200000 yuan, which should be included in other business income, but enterprises have hung up the "other payable" subjects. The annual fixed assets depreciation of 80000 yuan and other expenses of 18000 yuan will be included in the "management costs". And not through "other business expenses" accounting. The property tax, business tax and surcharge that the enterprise should pay will be all fled, which will also affect the profit and the income tax.

6, high income from fixed assets and small treasuries.

The financial system stipulates that the residual value and variable price income of the scrapped fixed assets should be reduced and cleaned up, and the enterprises will be diverted for the purpose of discarding the variable price income of the discarded fixed assets, and the recovered funds will be deposited in the "small coffers" of the enterprises.

Such as: a factory approved by the relevant departments, scrapped one device, the sale of the recovery price of 50000 yuan, should be washed down expenditure. In order to obtain benefits for employees, enterprises deposit their income as "small Treasuries" and deposit them in the bank in their personal names.

7, clean up the net income of fixed assets, and do not account for non business income.

The financial system stipulates that the cost of fixed assets recovery should be reduced and the net income shall be treated as non operating income. In order to control profits, the net income of fixed assets is still hung in the liquidation of fixed assets and is carried forward for the next year.

Such as: a factory sold a machine tool, the original value of 50000 yuan, has depreciated 20000 yuan, sales income 60000 yuan, net income 30000 yuan. It should be recorded in the out of business revenue, but in order to adjust profits, the enterprise will hang up 30000 yuan in the "fixed assets liquidation" account and carry it forward next year. This form of fraud directly affects the extraction of earnings tax and surplus reserves.

8, transfer project loan interest, adjust the current profit or loss.

The interest on enterprise project loan shall be included in the construction cost before completion of the settlement, and shall be included in the "financial cost" after the settlement. However, in order to adjust profits, enterprises should be included in the cost of building fixed assets, and should be included in the "financial expenses" in the year when they did not complete the settlement.

For example, in April 2002, the company borrowed 300000 yuan for the purchase of engineering equipment, with an annual interest rate of 5%, with a period of 3 years, and the interest rate was calculated once a year. The installation of the equipment is expected to be completed within two years. In April 2004, when the installation was completed and the procedures for delivery were applied, it was found that the enterprise intentionally recorded the interest rate of 300000 * 5%=15000 yuan in two years, which was recorded in the "financial expenses". The cost was increased indirectly, and the profit was reduced indirectly, resulting in less tax paid by the unit and less surplus surplus.

9. Revenue from trial operation of construction projects will not be reduced or reduced.

In the process of trial operation of enterprise construction projects, the cost of construction projects should be reduced after deducting tax. However, in order to adjust profits, enterprises will transfer their income and charge them in "other payments".

For example, the expenses of the enterprise in the trial run are 20000 yuan, and the income obtained during the operation is 30000 yuan. The enterprise intends to directly charge the income in the "other payable" subjects and transfer it to the next year at the end of the year.

10. The financial cost of finance leasing is included in the value of fixed assets.

The financial system of enterprises stipulates that the value of fixed assets leased into finance includes fixed asset prices and transportation costs, insurance premiums, installation and commissioning fees determined in accordance with the lease agreement or contract. It does not include expenditures for accounts that should be included in "financial expenses". Some enterprises in the face of financial institutions, in order to increase profits, they should be included in the "financial expenses" account expenditures, accounting for the value of fixed assets.

For example, the operating efficiency of the enterprise is not good, the finance has been rented into the whole set of equipment, and the installment payment method has been adopted. In the payment of the finance lease fee, the value of fixed assets determined by the lease contract or agreement is added, plus the transportation cost, insurance premium, installation and commissioning fee, etc. However, the total cost of rental charges and interest payments after the use of the equipment is 90 thousand yuan, which is recorded in the original price of the fixed assets, which leads to a decrease in expenses and an increase in profits. Only by making profits can enterprises guarantee their reputation in financial institutions.

11, free transfer of old equipment, cleaning up losses, profits and losses

The enterprise will carry out the equipment renewal, and turn the old equipment out of the way into the self owned enterprise without charge, and the amount of the liquidation loss will be included in the profit and loss of that year.

Such as: the enterprise transfers the old equipment to the self operated enterprise, the original price is 500000 yuan, has raised depreciation 200000 yuan, the enterprise intentionally reduces the profit to directly record the original value to "the fixed assets to clean up" the account.

12, fixed assets profit and loss, no accounting treatment.

In order to adjust profits, enterprises do not account for fixed assets' inventory surplus and inventory losses.

Such as: the economic efficiency of the enterprise is not good. In order to increase profits, the fixed assets of inventory losses are not accounted for, accounting for "less business expenses", so as to increase the current profits.

13, adjust the depreciation method at will and adjust the amount of depreciation.

The depreciation method of fixed assets usually adopts the average age method. With the approval of the relevant departments, the "quick sum method" and "double balance method" can be adopted. But in order to adjust the cost profit arbitrarily, the company will change the depreciation method of the fixed assets of the company at will.

For example, an enterprise bought a fixed asset in January 2006. Its original value was 150000 yuan. In December, 15000 yuan had been depreciated for third years without approval from the financial department. The enterprise used depreciation by double declining balance method, and depreciated more than 150000 yuan.

14, change the depreciation rate arbitrarily, adjust the cost profit.

Once the depreciation rate of fixed assets is determined, it will not be allowed to change at will. However, in order to adjust the profit of a certain year, the enterprise will change the depreciation rate of fixed assets arbitrarily, or more or less depreciation.

For example, enterprises need to make a surplus in order to make loans. The enterprises will not reduce the depreciation rate without authorization from the competent financial department. The depreciation rate will be changed from 8% to 5%, and the depreciation rate will be 120000 yuan.

15, increase fixed assets, do not mention depreciation.

The financial system stipulates that the increase in fixed assets will be depreciated at the beginning of next month. In order to increase profits, some enterprises intend to make mention of depreciation.

For example, when a construction project is completed, it has been delivered, and the final accounts should be processed in time. Depreciation will be made from the beginning of the next month. But in order to increase profits, the enterprise intends to withdraw the depreciation. It will be delivered to the staff quarters in May. However, the final accounts will be completed at the end of the year, with less than 6 months' depreciation.

16. Depreciation of fixed assets (except houses and buildings).

According to the financial system, excluding depreciation of special fixed assets except houses and buildings, enterprises should make depreciation for fixed assets other than houses and buildings in order to adjust profits.

For example, the original value of machinery purchased by an enterprise is 400000 yuan, and the annual depreciation rate is 5%. In spite of the fact that the equipment purchased at the expense of 50000 yuan was not used, the depreciation rate was 2500 yuan more in accordance with the depreciation rate in order to increase the cost.

17. Discontinued fixed assets will not be depreciated in the month.

In order to inflate profits and reduce costs, enterprises should not depreciate the fixed assets that are suspended or reduced in the month.

For example, if the company has a slight surplus in the report, it will make a profit of 50000 yuan if it does not mention depreciation in the month.

18, the month should not be mentioned, and depreciation should be calculated in the same month.

In order to adjust costs and profits, enterprises often violate the fixed assets depreciation. For example, the monthly fixed assets should be increased at the beginning of next month. depreciation If the depreciation of fixed assets is abandoned in the current month, the depreciation will no longer be made after the scrapped fixed assets are scrapped, and the depreciation of the fixed assets at the expiration of the fixed assets of the excess age is still being mentioned.

For example, in order to reduce profit When fixed in March. Assets The monthly depreciation is 130 thousand yuan.

19, selling fixed assets, still extract depreciation.

Enterprises will not need to sell equipment in May. After selling, they will make a depreciation of 35000 yuan for 12 months.

20. In construction projects, advance the final accounts, and increase depreciation.

In order to control the amount of profits realized in the current year, the enterprises use advance projects to report the final accounts in advance, transfer them to fixed assets ahead of time, and advance the depreciation of fixed assets in advance, so as to increase profits and increase profits.

For example, a subsidiary company of a Real Estate Company has not completed its construction project, and has made use of the method of early reporting the final accounts to increase the depreciation cost by 50000 yuan, raise the cost and reduce the profit, and has withheld a profit of 50000 yuan when it handed in profits.