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据调查,近几年来,湖北省预算内工业企业潜亏面达46.4%,潜亏额达7.2亿元以上,为帐面亏损的170%。潜亏面之广,数额之大,已成为财政虚收,国民收入超分配的一个重要因素。一、工业企业潜亏现状剖析1、将经营亏损或损失挂帐。一些企业把由于经营管理不善而发生的损失,转入“应处理资产损失”帐户,长期不处理;把经营亏损转入“往来”帐户,这部分资金实际上是“空帐”、“死帐”。2、多转销售收入,虚列利润。一般说来,销售收入应按“收付实现制”入帐,而有些企业在产品发出后,不管货款是否收到都作销售收入处理。在核算成本时,少转或不转销售成本,或高价进原材料而按计划价(低于进价)进成本的办法,形成差价挂帐。3、该转的不转,该摊的不摊,该提的不提。一是基建工程完工不转帐,少数企业甚至一拖几年。二是对工资、利息支出等,通过“待摊费用”帐户挂帐;此外还把在经营过程中发生的一些费用如低值易
According to the survey, in recent years, the industrial enterprises in the budget of Hubei Province have reached a deficit of 46.4%, and the potential loss amounted to more than 720 million yuan, accounting for 170% of the book loss. The wide range of potential deficits and the large amount of money have become an important factor in the excessive distribution of national income. I. Analysis of the current status of the potential losses of industrial enterprises 1. Loss or loss of operating losses. Some enterprises transferred the losses that occurred due to poor management to “accountable for asset losses” and did not handle them for a long period of time. Transferring operating losses into “accounts” account, this part of the funds was actually “empty accounts” and “death accounts”. ". 2. Multi-turn sales revenue, false profit. Generally speaking, sales revenue should be accounted for according to the “receipt and payment realization system”, and some companies will handle sales revenues regardless of whether or not payment is received. In the calculation of costs, less or no transfer of cost of sales, or high prices into raw materials and according to the plan price (less than the purchase price) into the cost approach, the formation of the difference between the amount of debt. 3. If the transfer does not go, the stall will not be repaid and the mention will not be mentioned. The first is that the infrastructure projects will not be transferred after the completion of the project. A few companies have even been dragged on for several years. The second is that the wages, interest expenses, etc., through the “due to expenses” account, and in addition to some of the costs incurred in the course of business such as low value and easy