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抽取毛利是商业企业惯用的一种违纪手法。根据审计实践经验,抽取毛利主要是通过销售环节进行的。我们在审计某批发公司时发现同一日期同一业务记录的三张销货发票:一张是日本产涎沦花呢3000米,单价13元,金额39000元;一张是用红字冲销的同一商品和同一单价和金额的发票,另一张则是同一商品和数量,但单价却为12.50元,金额为37500元。发生这种情况的原因,可能是单价多开,发现后,用红字填写一张与原发票品名、数量、金额相同的销货
Extracting gross profit is a kind of illegal tactics used by commercial enterprises. According to the auditing experience, the extraction of gross profit is mainly through sales. When we audited a wholesale company, we found three sales invoices for the same business record on the same date: one is a Japanese enamel tweed of 3,000 meters, the unit price is 13 yuan, and the amount is 39,000 yuan; one is the same commodity that was written off in red letters and the same The unit price and the amount of the invoice, the other is the same commodity and quantity, but the unit price is 12.50 yuan, the amount is 37,500 yuan. The reason for this may be that the unit price is more than open. After discovery, fill in a red letter with the same name, quantity, and amount as the original invoice.