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在年度会计报表审计检查中,我们发现不少企业财务状况变动表(以下简称变动表)的固定资产增减变动填列有错。固定资产增减变动项目填列错误,不仅影响有关项目自身数据的真实性,还可能导致与其相近或相关的其他项目数据列示不实。例如,“清理固定资产损失(减收益)”项目填错,就有可能导致“固定资产清理收入(减清理费用)”或“增加长期负债”、“偿还长期负债”等项目的连锁错误。
During the audit of the annual accounting statements, we found that many changes in the fixed assets of the Company’s financial statement of changes (hereinafter referred to as the “Statement of Changes”) were incorrectly listed. Filling in the changes in fixed assets changes in the wrong entries, not only affect the authenticity of the project’s own data, but also may result in similar or related to other items of data is not listed. For example, if the project of “cleaning up the loss of fixed assets (minus gains)” is filled in incorrectly, it may result in “fixed assets liquidation expense (less liquidation expenses)” or “long term debt increase”, “long term debt repayment” "And other items of the chain error.