Accounting False Accounting Method: Accounting Voucher

I. forgery, tampering, or filling in the original.

Refers to the date when the agent changes the certificate by using altered methods.

For example, a worker in a factory uses only one handwriting, but only a small amount.

Another example is counterfeiting documents for cash and setting up small treasuries.

The unit makes false invoices in the name of buying some goods, and sets aside cash to store it separately for improper expenses.

The annual business entertainment fee of an oil refinery according to the regulations should be 280 thousand yuan, but by the end of June, the actual expenditure of entertainment expenses had reached 250 thousand yuan. In order to make the annual entertainment fee not more than 280 thousand yuan, the factory leaders and accountants agreed to take cash in the name of reimbursement of labor insurance articles for entertainment expenses.

Subsequently, a blank invoice was made from the labor insurance shop. He made up the relevant data and filled in the blank invoice for a total of 100 thousand yuan. The accountant made the following accounting entries in accordance with the forged invoice.

Borrowing: manufacturing cost

Loan: cash in stock

The relevant accounting treatment was carried out, and cash was collected for 100 thousand yuan, which was stored in the name of the individual, and was specially used for "compression" overspending of entertainment expenses.

Two. White top storehouse

The so-called "white stripe" refers to a fraudulent means used by the perpetrator to issue or obtain evidence of invoices and receipts and disbursements which do not meet the requirements of formal credentials, so as to evade supervision or evade taxes.

The main techniques are:

1, the white strip, that is, in the name of a person or unit, written on white paper to prove money or payments or to send goods, act as an original voucher for the invoice.

2. Replace receipts with receipts.

This method is often used to evade taxes. Some private and private owners, when faced with consumers as individuals, only use receipts to prove the occurrence of this economic business without Invoicing to avoid tax evasion and tax evasion.

3, do not use invoices in accordance with the purpose of invoices, such as retail or wholesale commercial invoices instead of catering service industry invoices.

4, do not invoice according to the requirements of the invoice.

Such as: do not affix a financial seal, the relevant personnel do not sign.

In today's economic life, the use of "ious" accounts more, some units purchase goods, payment of labor costs have not received formal invoices, and receipts or handwritten ious entries; some individuals have borrowed some units' cash or bank deposits through some excuses, for various reasons, money has been spent and no formal invoices. In order to make up for the shortage of cash in cash or bank deposits, most of them use "ious" which does not meet the requirements of the financial system (such as writing a note by the business personnel, and some even do not sign the staff and make a note by the staff). The authenticity and legality of the "white strip" are not strictly examined and checked.

For example, some units in order to give employees more "welfare", by the operator to pay a company's labor cost of 20 thousand yuan in the name of cash withdrawal, directly to the staff, but not from the other side of the company to obtain labor service invoices, but by a note and stamped the general manager to stamp the seal.

Three. Get false invoices.

Such false invoices include two situations, one is the invoice itself is false, and the other is that the contents recorded in the invoice are false.

Although the state expressly provides for the use of false invoices in the form of law, and requires all units to attach importance to the management and use of invoices, fake invoices have become popular in recent years.

There are false invoices among units, and some even make profits by issuing fake invoices.

For example, in 1998, Jinhua County of Zhejiang province tried to cancel the VAT invoices.

This tax is the largest amount of false invoices in the country since the 1994 tax reform.

From March 1995 to March 1997, a total of 218 enterprises in Jinhua county participated in false invoices, and invoiced a total of 65536 copies, with a total value of 6 billion 310 million yuan.

The case involves 36 provinces, municipalities, autonomous regions and cities under separate plans. The number of enterprises involved, the wide scope, the long history and the large amount are rare, which has aroused great repercussions throughout the country, and once again sounded the alarm for the fight against counterfeiting.

The prevalence of fake invoices has brought serious consequences to national revenue and economic management.

Some units make huge profits by falsifying the VAT invoices. Some units evade the inspection of the tax authorities by obtaining the fake invoices, causing huge losses to the national finance.

If the economic benefits of some enterprises are good, it is necessary to make a green light on the welfare of employees. There is no doubt about the welfare of employees, but the welfare beyond the standard and beyond is a violation of the regulations.

When an enterprise buys leather clothes for its employees, they dare not report directly because they are irregularities. They take the wrong way of making fraudulent practices. When buying clothes, they ask the other party to change their garments into general production materials and miscellaneous fees to fill in invoices instead of wearing leather garments.

Borrow: material purchase

Loan: bank deposit

In order to cover up the truth, the enterprise has gone through the procedures of false warehousing and fake warehousing.

The accounting department all borrows from the fake warehouse voucher: raw materials, manufacturing costs, loans: materials procurement, raw materials accounting treatment.

Some units use fake invoices to pay for food and drink to entertain, and form public funds to eat and drink.

If a company once issued a fake invoice in the name of freight, it reimbursed 2 yuan for meals.

Some units spammed property with fake tickets.

If a unit's office purchasing staff purchases 300 thousand yuan of merchandise, but the invoice amount issued by the supplier is 380 thousand yuan, the unit pays the supplier 380 thousand yuan bank cheque, which is 80 thousand yuan of cash extracted from the supplier. It is said that the public property is converted into private ownership, and the harm of such fake invoice can not be ignored.

Four, self made fake documents, false invoices

False Invoicing means that when an invoice is made by an actor, it shall be used in addition to the amount of yin and Yang in the amount, and the false name, price, quantity, date and so on shall be used to muddle through and facilitate reimbursement.

Specific techniques:

1, false name

The name of the goods that are easy to be reimbursed should be substituted for the material names which do not meet the requirements of reimbursement.

For example, the purchase of cosmetics is classified as labor insurance products, and health care products are listed as medicines.

2, false price

The price is set out according to need or listed according to the name of the false goods.

According to the different requirements of the payee and the paying party, the false price has three ways: high opening, low opening and horizontal opening.

3, false quantity

According to the need, the quantity is listed or the price of the false goods is listed. According to the different requirements of the receiving party and the paying party, there are three ways to calculate the false quantity.

4. Fake tickets are really open.

Use false invoices to issue real business.

The fake documents of a unit are not always issued by the external units, but also have been reported by the business departments and accounting departments of the units.

Some units reduce the stock by issuing false sales invoices, and they will not earn their income after the sale of real goods, as the source of the "small Treasuries" of their units, so as to cover up all kinds of illegal expenditures. There are also some units of self made false expenditure documents, some expenses which are not reimbursed by regular businesses, and some units are concealing income with their own special receipts.

For example, some professional titles and qualification examinations have been made by some sponsors. Some organizers have made a lot of fuss about signing up and selling books. Examination fees and registration fees have been issued by national unified administrative and professional fees receipts.

Five, the certificate does not match.

The so-called "discrepancy" refers to the inconsistency between the original voucher and the accounting voucher between the two.

This phenomenon can be said to be universal. The content of the economic business recorded by the original voucher is obviously inconsistent with the content and date of the accounting subject used in the bookkeeping account. The number of original vouchers listed in some accounts receipts does not match the actual number of documents attached.

If a company's voucher is examined, it is found that the company is selling the financial situation and selling the fictional products, and encourages the financial members to increase the sales income by 1 million 500 thousand yuan. The accountants directly prepare the bookkeeping vouchers, fill in the sales commodities to a company, and record the accounts, without any original vouchers.

For example, when reviewing the receipts of an enterprise, it is found that the date of the enterprise's making a list is almost one year difference from that of the original certificate. According to the financial system, the invoice date should be in line with or close to the date of the invoice. After detailed investigation, it is found that the reason for the inconsistency is that the cashier has not entered the account in time and has misappropriated public funds for "speculation", which will be returned only after one year.

Six, the accounts do not match.

In the actual work, because of the negligence of accountants, there are some problems of discrepancy of accounts, but if the cashier takes advantage of this carelessness, it will provide a convenient way for false accounts.

For example, the total cash income of a company's sales products in June 1998 totaled 305, with a total value of 457500 yuan, of which 80 yuan was issued for cash sales with the same amount of 1200 yuan. When accounting personnel gathered income, they added 3 1200 yuan invoices (3600 yuan), which made the cash receipts on account receipts 453900 yuan.

The cashier found that when he counted the cash at the end of the month, he spent 3600 yuan in the month, so he put the long part in his pocket.

Seven, account receipts on account of the corresponding relationship is not normal.

The unit should conduct accounting in the economic activities, the accounting items used in the bookkeeping vouchers and the specific economic and business contents reflected in the accounts receivings should comply with the provisions of the financial accounting system. However, some units often use some related subjects to evade taxes and hide their income.

For example, when examining a business bookkeeping voucher, there is the following bookkeeping voucher. The abstract is: advance a unit's payment.

Borrow: bank deposit

Loan: advance accounts receivable

When the product is sold, it will do it again.

Borrowing: advance accounts receivable

Loan: finished product

So as to evade taxes and hide income.

Eight, fictitious economic business, fabricating false accounting vouchers.

Some units in order to enjoy the state tax law, the pre tax profits can be used for three consecutive years to compensate for the tax policy, and fabricate false economic business to reflect losses, and some units in order to reflect the results of the performance of some of the economic business to the public to show a "false surplus and real loss" of the performance of the prosperous scene.

For the year-end review of an enterprise, it was found that the enterprise produced a bookkeeping voucher in December 31st. Its contents are:

Borrowing: accounts receivable * * units

Loan: product sales revenue

After examination, no original voucher was attached to the bookkeeping certificate, and the cost of product sales was not seen at the end of the year. After an extended inspection, the enterprise was written off by the scarlet letter at the beginning of second. It can be concluded that the accounting treatment of the enterprise is a false accounting voucher, fictitious economic business, and a false increase in product sales revenue to evade taxes.

Nine, false accounts really do

Without original voucher, fill in the voucher or fill in the voucher, make the balance inconsistent with the original voucher, and confuse the original voucher and the credential voucher.

Ten. Do the real accounts.

Deliberately using the wrong accounting subjects or ignoring the intermediate subjects involved in some businesses to confuse the correspondence relationship between bookkeeping vouchers and disrupt people's line of vision.