Seven Types Of Financial Fraud

< p > < strong > the first type of fraud: < a href= "http://www.91se91.com/news/index_c.asp" > revenue < /a > premature entry or quality questionable < /strong > /p >

< p > 1. even though there is still obligation to provide services in the future, the relevant revenue has been recognized in advance.

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< p > 2. prior to the time when the product was shipped or the customer accepted the goods unconditionally, the revenue was recognized first.

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< p > 3. first identify the relevant revenue before the expiry date of the customer payment obligation.

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< p > 4. to sell products to related enterprises.

5. give customers something valuable as a condition of exchange.

6. calculate revenue in gross terms.

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< p > < strong > second kinds of deception: < < a href= > http://www.91se91.com/news/index_c.asp > > fictitious > /a > revenue < /strong > /p >

< p > 1. sales income without real economic interests.

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< p > 2. the cash obtained from the loan paction is classified as revenue.

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< p > 3., investment income is recorded as revenue.

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< p > 4. will be the supplier of future procurement as a condition of the refund of the Commission as a revenue.

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< p > 5. the unreserved revenue before the merger will be released after the merger.

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< p > < strong > third kinds of Hoax: using disposable profits to empty the surplus, < /strong > /p >

< p > 1. selling undervalued assets to raise the surplus.

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< p > 2. lists investment gains or gains as part of revenue.

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< p > 3. directly offset the operating expenses by investment income or profit.

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< p > 4. reclassifying the balance sheet subjects and creating surplus from them.

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< p > < strong > Fourth kinds of Swindle: pfer the < a href= "http://www.91se91.com/news/index_c.asp" > the current cost < /a > to the later stage or the earlier stage < /strong > /p >

< p > 1. capitalization of general operating costs, especially in the near future.

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< p > 2. change accounting policy and pfer the current cost to the previous stage.

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< p > 3. the cost amortization period is too long, resulting in too slow cost amortization.

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< p > 4. did not reduce or destroy the value of the damaged assets.

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< p > 5. reduce asset reserve.

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< p > < strong > fifth types of fraud: no liabilities are recorded according to law or short liabilities in improper ways < /strong > < /p >

< p > 1. will still have to bear the obligation of payment in the future, and the expenses and related liabilities will not be recorded in accordance with the law.

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< p > 2. to reduce liabilities by modifying accounting assumptions.

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< p > 3., the doubtful reserve will be released to the surplus item.

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< p > 4. counterfeit Commission.

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< p > 5.. Cash entry is recorded as revenue, regardless of future obligations.

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< p > < strong > sixth kinds of Swindle: shift the current revenue to the later stage < /strong > < /p >.

< p > 1. to set up reserves and release them in the next period and turn them into surplus.

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< p > 2. not to keep the revenue at the moment before the completion of the purchase.

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< p > < strong > seventh kinds of Hoax: the future cost will be reduced to a special expenditure < /strong > /p >

< p > 1. improper inflation is specified as the amount of the special expenditure.

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< p > 2. improper to cancel the cost of R & D in the acquisition.

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< p > 3. pfer the disposable expenses to the current period.

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< p > related links: < /p >

< p > there is a certain correlation between operating cash flow and operating profit.

If cash flow is abundant, generally speaking, the profitability of enterprises is strong, and operating profits are also exciting.

Under normal circumstances, they should be in the same direction and similar proportions.

If the two do not match, it also means the business environment of enterprises, and the structure of product varieties has changed greatly in the past.

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< p > inventory has a large variety of accounts, accounting for the same accounting needs a sound internal control, depending on the basic quality of employees and the recognition and support of management links.

If they cannot accurately fill out the warehouses, their records must be inconsistent.

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< p > of course, if you create an account, you should also build a warehouse outside the library, and form corresponding counterparty, non Invoicing customers, invoicing and non Invoicing suppliers, in order to correspond to them.

And this is difficult for enterprises to do.

Because the location of the warehouse is centralized, the accounts are inconsistent. Apart from errors, except for the timely accounts, there is only demand for accounts or false accounts.

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< p > error, not in time.

The amount of influence should be small.

If the amount is huge.

Then there is another possibility, which is accumulated in the past.

However, unless the product is no longer produced or sold, mistakes will be discovered in the near future, and accounting will not be allowed to exist for a long time.

Such an interpretation can only be done in a perfunctory, pale excuse.

Accounting is inconsistent, accounting is accountable.

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< p > procurement unit is inconsistent with invoice issuing units.

Reasonable explanation is also available, the supplier used direct sales mode sales, so that third units that order the goods will be directly sent to us.

But there are not many such businesses.

And there must be evidence from the contract.

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< p > a paction involves the purchase and payment of materials, the production and storage of products, the confirmation and collection of sales revenue, the storage and delivery of products, and the pfer of costs.

If we want to fake, we will make corresponding fraud in every aspect, but there is a false link that can not be built, that is, the actual inventory.

Inventory is one of the most important assets of a company. If the accounting of inventory is inaccurate, it will have a great impact on the company's performance. It will strengthen budgetary control and solve the problem of individual leader's erroneous understanding through budgeting and regulating the occurrence of business.

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