会计实务中资产、成本造假“隐招术”(国外英语资料).docVIP

会计实务中资产、成本造假“隐招术”(国外英语资料) In the analysis of the listed companies, must first understand the companys controlling shareholder and subsidiary company, understand the holding ratio, the controlling shareholder of the listed company, the importance of the controlling shareholders controlling shareholders have other assets and the controlling shareholder of the financial situation. The existence of financial transactions, a large number of listed companies and the controlling shareholders and non controlled subsidiaries generally, listed companies can raise funds through the capital market, capital is relatively abundant, so the controlling shareholders occupy funds of listed companies is more common. In addition, the capitalization of interest expense is often used as a means of reducing expenses and increasing profits. Such as sales discounts, some listed companies listed as a single item, while some listed companies classified them as sales charges, as sales commissions to distributors or retailers. The provision for impairment of assets require the extraction of receivables (bad debt reserves), stock (inventory loss reserve), non investment (non investment impairment), in addition to fixed assets is expected to require the extraction of impairment. If the classification of listed companies changes, then the cost ratio will change accordingly. In addition, the listed companies have much room for self adjustment in preparing, extracting and flushing. The former case overestimates the profits of the current period, while the latter case underestimates the profits of the current period. For the subsidiary, to understand the listed company equity holding ratio, correlations, and subsidiary sales subsidiary of the parent company and the subsidiary company contribution of sales and profit of the parent company and the subsidiary company income tax preferential tax rate and execution stage. The listed company with bad physical assets and the controlling shareholder of a jo