5 Kinds Of False Forms Commonly Seen In Financial Statements

According to the relevant financial accounting system, there must be some relationship between financial statements and accounting statements provided by units.

If the undistributed profit in the balance sheet should be equal to the undistributed profit in the profit distribution table, the net profit in the profit distribution table should be consistent with the net profit in the profit and loss account.

In the audit of auditors, it is found that the phenomenon of unit table discrepancy is common.

Just as an auditor of an accounting firm found such a problem in the annual audit of an enterprise, the enterprise has not made any long-term or short-term investments in recent years. The long and short term investments in the balance sheet are all zero. However, in the profit and loss account, it has recorded 1 million yuan in the "investment income" project. After examining the enterprise investment income account, it is found that the investment income of the enterprise comes from a decoration business.

In order to achieve some unlawful purposes, some units adjust the amount of the report freely, increase the profit of the assets artificially, or increase the cost and reduce the profit in order to avoid the tax and avoid the inspection.

The purpose of the report is to provide some users with the most authentic accounting information, providing a real reference for users' decision-making behavior, but false accounting statements convey false accounting information, misleading and deceiving users of financial statements, making them make wrong decisions.

When Shenzhen Yihui Industrial Co., Ltd. was established in 1993, the registered capital and paid up capital were 10 million yuan, but by 1997, the registered capital and paid up capital increased to 1 hundred million. After checking, the "leap" was issued by the three accounting firms of Shenzhen cooperation, Xing Meng and Guo Zheng for false audit reports for obtaining high audit fees. In just a few years, the company acquired about 40000000 yuan of bank loans by false statements and false reports, which caused great losses to the state.

Some units have turned accounting statements into random springs and pulled out a lot of accounting statements that have been used. Some units have poor accounts for financial statements, so as to defraud financial subsidies and other preferential policies. They are rich in accounts for bank statements, showing their good asset status and swindling bank loans; reporting tax accounts are to run away from all kinds of taxes; statements for competent authorities are accounted for in order to show their business performance, cheat rewards and honors and so on, so as to regulate financial affairs at will.

In the end, the result is the loss of the state, and the minority of the rich.

Financial accounting statements are based on

The data in the analysis should be directly or indirectly derived from the data recorded in the accounting books, so the accounts must be consistent.

But in the audit process of auditors, it is common to find that the accounts do not match.

In order to increase the management cost, a unit will directly charge more than 100 thousand yuan in the profit and loss, and increase the amount of the accounts receivable and bad debts at the same time in the balance sheet, resulting in discrepancies between the accounts.

The notes to the financial statements are supplementary to the accounting statements, mainly for further explanation of the contents that can not be included in the accounting statements or the details of the disclosure, including changes in the basic accounting assumptions, changes in the various items of the accounting statements (further annotations of the main items of the report), and explanations of the events that may not be adjusted in a certain item or after the balance sheet date: the description of related party relations and pactions.

However, some units have adopted the method of "sneak out of the old place". Some accounting policies have been changed in accounting, but they are not explained in the notes to the statements, or they do not affect the amount of the statements, but they do not explain the activities that have great impact on the units and the future, and cheat the users of the reports.

In case of checking an enterprise, the inventory valuation method of the enterprise at the beginning of the year and in the middle of the year is totally different. According to the state financial accounting system, this change must be disclosed in the annotations of the financial accounting statements, but the enterprise will make a disclosure to cover up its illegal attempt to lower the cost and increase profits.

For example, if a listed company has a significant economic loss in the future, the company is worried about the performance of the company, and does not disclose the change in the annotations.

According to China's "

The Interim Provisions on accounting statements, all the invested enterprises that can be controlled by the parent company, belong to the scope of their merger, that is, all subsidiaries should be incorporated into the consolidated financial statements.

According to this regulation, the fraudulent practice of consolidated financial statements is mainly due to the improper compilation of the consolidated financial statements, the failure to merge in accordance with the conditions for preparing the consolidated statements, the failure to conform to the conditions for the preparation of the consolidated statements, and the correct merger of the consolidated balance sheets. The offset items of the consolidated balance sheet are incomplete, especially the internal debt and debt does not distinguish between the internal and external contacts of the group, so that the combined offsets can not be all offset; the consolidated income statement also has the inaccurate distinction between the domestic sales and the export parts, so that the amount of the internal paction can not be completely offset, and the internal sales profit is not calculated correctly.

For example, when an enterprise compose a consolidated statement, it does not offset the internal sales revenue of its subsidiaries, but simply adds together, resulting in the serious consequences of inflated sales, exaggerated performance and information distortion. Some enterprises also incorporate subsidiaries that have been "closed, stopped, pferred and pferred" when preparing consolidated accounting statements, thus making accounting information lose real reference value.

Through the usual techniques of false statements in this chapter, it is not difficult to find that accounting is meant to provide real accounting information, truthfully reflecting the real situation of assets, liabilities, income, etc., but because of the unlawful attempts of some lawless elements, the false accounts have grown hotbeds, and a bridge has been set up for false accounts.

As the old hundred sex often says, "official figures, numbers are official".