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会计也疯狂 2(Accounting is crazy, too 2)
Accounting is also crazy
The reporter / Duan Dongyu
Pay. The company in an invoice and receipt of payment, nor the transfer of land use rights stipulated in the above case, the transfer of recognised income in 1996, the income of 79 million 659 thousand yuan in pre tax profits inflated, inflated 21 million 650 thousand yuan. In 1997, the land company and the Zhangjiajie real estate development company, Shenzhen Kailaide Industrial Company, Hunan Zhaohua investment company signed a 150 acres of land transfer agreement, the total amount of 42 million 950 thousand yuan. The agreement, the transferee shall pay the full price in the second half of this year, in order to get the land use right. The company in an invoice and receipt of payment, the land use right has not moved, the above transfer payments for the year to determine the income, the income increase 42 million 950 thousand yuan.
Hide - hide important matters
In 2001, the punishment of the listed company, not to disclose the major matters listed more than a dozen companies, accounting for about 15% of the total. Common project conceal transaction or facts listed companies: financial management, improriated capital transactions, guarantees, litigation, etc.
Hide trust management
Yingetouzi former management team entrusted to the Shanghai Cci Capital Ltd and Wyse asset holdings limited 120 million yuan Debon management almost all purchased Guangxia stock, the purchase price is 35 yuan, the term is about to expire, the two companies are unable to repay the said. The company said, although the property management agreement with two companies all the provisions of the guarantee clause, but in view of the actual situation of Guangxia stock, the company 120 million yuan financial management of funds entrusted to great risk exists in all or most cannot be recovered. While the original investors in advance due to did not get the relevant information, thus have to taste the consequence
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