Perspective On Accounting Methods For False Accounts

1. Capital construction materials are included in the cost of production.

Some enterprises will not include the cost of product costs into direct cost of materials and other cost items.

For example, in order to adjust the cost of the construction project and the production cost, the purpose of the mistake is to make an artificial multi or less plan to assist the production cost.

For example, a production enterprise will directly include the materials used for construction projects directly in the "direct material fee" as the "borrowing: production cost, loan: raw materials" accounting treatment, so that the expenses that should not be included in the cost and expenses should be included in the cost and expenses, and the profit will be reduced, which violates the scope of cost and expense.

Two, welfare expenditure squeeze into cost items.

Some enterprises violate the scope of cost and expense. They should be included in the cost item by the cost of welfare expenditure, increase the cost and reduce the profit, for example, the wages of the welfare department personnel should be included in the cost item "direct labor cost".

Accounting treatment for "borrowing: production cost, loan: payable wages".

Some enterprises will pfer auxiliary production workshop to the workers' hospitals, canteens, schools and other departments for water, electricity, steam, processing, repair and other expenses to the basic production workshop and enterprise management department.

For example, an auxiliary production workshop of an enterprise provides water and electricity to the staff canteen for a total of 500 thousand yuan, and the enterprise shall do the accounting treatment of "borrowing: production cost -- basic production cost 50, loan: production cost - auxiliary production cost 50", according to the regulations, it should be listed in the "payable welfare cost" account.

As a result, the cost of the product has increased by 500 thousand yuan, and the "payable welfare" account has lost 500 thousand yuan.

Some enterprises invest in other materials by way of materials and materials, but do not reflect in the "long-term investment" subjects, and reduce the materials into the cost and expense items.

For example, a machine tool manufacturer will invest in its own steel products to an automobile manufacturer, and make account of "borrowing: production cost, loan: raw material".

In this way, on the one hand, we should increase the cost of products, reduce profits and pay less income tax; on the other hand, we also conceal the income from investment, and make less profit and pay less income tax.

According to the provisions of the financial accounting system, the repair cost of fixed assets is prepaid method and is included in the cost. However, some enterprises repeatedly account for the repair cost of fixed assets in the workshop for production cost in order to control the profit.

For example, an enterprise prepaid 30 thousand yuan monthly fixed assets repair cost into the production cost, but in order to compress excess profits, the enterprise also included the actual cost of 450 thousand yuan equipment repair cost into the production cost.

The cost of the proposed repairs will be carried forward to the next year at the end of the year.

The result of such treatment has increased the production cost by 360 thousand yuan, and the profit has been reduced by 360 thousand yuan.

Six, multi-phase materials, one stage apportionment

According to the principle of accrual basis, accounting should correctly divide the boundaries of each month, but some enterprises violate the regulations and include all the material costs that are not part of the cost of the product in the current period.

For example, an enterprise purchased 100 tons of raw materials in March 1999, accounting for 120 thousand yuan.

In the same month, 2.5 tons of raw material were used, but the total amount of 120 thousand yuan was included in the cost of the product, which caused the company to reduce the profit of the month.