我在参加湖北省云梦县税务局所得税汇算账务检查中,发现一家基层供销社在:“应收款”科目有减方余额17万元,进一步检查后,方知这种不正常现象,是企业想隐瞒利润、偷漏所得税而造成的。该社由云南购回一批木材,货先到发票未邮来,会计先按估计(销价20万元,进价17万元,差价3万元)做了帐,分录是:增:库存商品——木材户 20万元增:进销差价 3万元 I am in the Yunmeng County, Hubei Province, to participate in the income tax account settlement, I found a grassroots supply and marketing cooperatives in: “Receivables ” subjects have a deduction of 170,000 yuan, after further inspection, the parties do not know this Normal phenomenon is caused by enterprises want to conceal profits, tax evasion. The agency bought back a batch of timber from Yunnan, the first goods to the invoice is not emailed, accounting first press estimates (sales price of 200,000 yuan, the purchase price of 170,000 yuan, the difference of 30,000 yuan) made an account, entry is: by: Inventory of goods - 200,000 yuan timber households by: Invoicing 30,000 yuan