营业成本(或费用)粉饰的查证（Verification of business costs (or expenses)）.docVIP

营业成本(或费用)粉饰的查证（Verification of business costs (or expenses)） Operating expenses (or costs) means all expenses incurred for the purpose of production and operation. The calculation of enterprise operating expenses usually includes three items: selling cost, selling expense and management expense. The selling costs of industrial enterprises include direct materials and direct labor Capital and manufacturing costs three projects. Business cost is reasonable and correct, for the calculation of critical operating results, so the verification personnel in the inspection of operating expenses, should be based on relevant laws and regulations and accounting system as the basis, in strict accordance with the principle of accrual basis, of evidence relevant to the one by one audit, the cause, the process, the content of the project, find out this year all the expenses are reasonable and legitimate, the amount of expenditure properly calculated, revenue expenditure and capital expenditure are confused the prepaid items payable misclassified, records are correct. The content of the operating expenses in different enterprises is different, so the specific methods used in the inspection are also different. Here, we take the cost of sales, sales and management fees of industrial enterprises as the object, and explain the method of inspection. (1) verification of sales costs; The cost of product sales usually consists of three items: direct material, direct wages and overhead expenses. The calculation of these three expenses is reasonable and correct, and is crucial to the calculation of the cost of sales. Therefore, the inspection of these items is the main task of checking the cost of sales. 1. direct material identification Direct material cost check, the general should review materials and production cost schedule of inspection expense vouchers relating to the verification of enterprise products direct consumption distribution pricing and quantity of materials, the material cos