Accounting error and accountant make a holiday is actual accountant domain brother of a pair of twin, sometimes punch-drunk, cannot distinguish, often make the tool of interest of individual of certain person obtain. The accountant makes a holiday is accountant domain in long treat the dense disease that does not heal. Accounting error, the accountant avoids hard in professional process. Common have 4 large categories:
The intent that presses the old well plans
1, leader incite sb to do sth (make a holiday) : Violate compasses the target that presses a leader plans reach
Citing: Some appears on the market the company is in the end of the year, may form deficit via forecasting, and cannot twist through other way deficient. Company financial inspector general warns company president in time, if did not form deficit, appear on the market the stock of the company may be worn " ST " cap, share price can enter passageway of be issued to lower levels, to the company development forms adverse effect; Via decision of board of directors, press day-to-day professional work of the client, open sale bill ahead of schedule 100 million yuan, formation gross profit specified number can rush reduce deficit specified number, final meeting is formed small gain. This shifts to an earlier date the treasurer action that make out an invoice includes business income is not to accord with an accountant to sell criterion to define.
Be like again, civilian battalion business anticipates year profit specified number is too large, pay tax the fund that exceeded an enterprise stands ability, then industry employer selfishness buys cost cost bill outside, include directly spend charge in those days, can reduce the burden of income tax so. Fulfil through what country of small small enterprise income tax decreases tax policy, this kind of deed making a holiday that buys a ticket to support tax can decrease greatly.
Think the profit is good, so cost of a good deal of depreciation did not calculate go in
2, over shoes over boots (make a holiday) : Discovery is wrong, do not correct of purpose, in order to reach a goal
Accountant person is in the job, the likelihood is done not have to fixed assets plan carry depreciation or do not have pair of form substance to do not have plan carry promote, may increase the profit specified number of business accounting; But assess an interest for the outstanding achievement of professional handler and oneself, do not do correct complement plan is carried, can let professional handler and subordinate management layer get better pay, harm the interest of enterprise and boss thereby. Be like cashier of accountant in collusion with again the other due that cannot pay (first fault door is strong decrease, hind true take now) set come out, money of illicit divide the spoils. Qian Wei is taken out come with respect to fish, can maintain accident; Discover not in time and take maintain now to make a holiday.
Experience is scant, can brushstroke brushstroke checks, do not have method
3, confuse one thing with another (accident) : The job is too busy, check not in time, cause course or amount to string together door
Accountant person is in when typing proof of debt of come-and-go creditor's rights, because account is too much, classics regular meeting confuses the account of name close, the fault entered debt of come-and-go creditor's rights. The happening during this differentia fault is covered to the leasehold balance of accountant proof, account the total assets of frontal balance and remaining sum of cash on hand is in debt to do not have any influences evenly. The accountant with average company scant experience basically heretoes, business accounting job is finished basically. Actually, these jobs are the work that pupil does, the remaining sum of cash on hand of account of course of the detail that check and check with actual condition (the account fact of objective asset checks and the client supplier of creditor's rights debt checks) just be a high school student even the work with undergraduate dry ability. Because did not correct for a long time,the meeting computation of a lot of enterprises is occupied, get completely with real difference unusual. In real work, some accounting professional work appear to repeat or leak writing down also is one differentia fault.
Original merchandise amount is in storehouse is rubbish, look actual deficient big
4, the mistake understands (accident) : Experience is scant, business is not ripe, made the accountant processing of truthless sex
Because long-term accountant theory trains, accountant person considers academic regulation and logic only in working initial stage, desalt or the actual unit process of cargo bandling that take no account of business. For example, purchase commodity to press bill measure enter an item in an account only, and of the fish in actual put in storage discard as useless not to grant to consider normally, long-term and such, the likelihood causes measure of account face merchandise to be more than actual amount, management wool interest rate compares ideal possibly also. If not seasonable discovery is mixed,correct, what form a mistake possibly to operator is decision-making.
Be like again, after managing a few years, discovering amount of stock debt face is the merchandise data that storehouse was not used or already damaged, the remaining sum of cash on hand of fixed assets likelihood and change actually present price value differs too far; If be absent to be adjusted in accountant report or explain, the data that obtains is truthless, also can be affected and harm the interest of industry employers.
The client's data differs completely to account, can seek wrong source through amount difference
One, the accountant makes a holiday normally gimmick:
1.Business receipt makes a holiday. Contract agreement is built false, self-restrained the receipt builds false, bill make a holiday. Specific content has: Business item makes a holiday, the amount makes a holiday, the price is built false, date and sign make a holiday.
2.Zhang Wu makes a holiday. Get two credit publicly, external account Wu makes a holiday; Misremember course intentionally, mask or do not register record of cash on hand evenly; Without original basis, without foundation is concoctive accountant course; Accountant and cashier conspire to forge a receipt to cover take ready money.
3, forms for reporting statistics makes a holiday. Data of forms for reporting statistics and account a cycle of songs in a traditional opera make a holiday according to differring;
2, are if is He Jian fastened,accounting error and accountant built?
Accounting error, it is to because unwary and what cause undesignedly is wrong,point to accounting personnel. : It is the descriptive existence accident to item, attribute qualitative mistake; Occurrence accident of the 2 records that are logarithm quantity and computation attributes mensurable mistake.
Accounting professional work needs much person division of labor to assume normally, finish jointly, once among them any person appeared working accident, interlink a gender possibly to affect follow-up accountant processing; Till produce accountant forms for reporting statistics fill by accident sign up for a phenomenon by accident. In accountant solid Wu we can use period end work out to try calculate the method such as balance watch, discover and correct a few accident that cause as a result of neglect. But accident of quite a few is hidden to announce impossibly that through the test of forthright the method gives.
The accountant makes a holiday, it is to point to accounting personnel to make a holiday intentionally for some kind of interest of unit or individual, achieve the purpose that promiscuous, becloud cheats. Through the accounting fraud that conceals painstakingly, apparently general do not look to give unusual state, unless use expertise and method.
3, of accounting error decide standard
1, be not subjective sex element, (undesigned, however paralytic carelessness) ; 2, property did not form embezzlement, it is occurrence problem of account face data only; 3, contingency (without the rule and systematization) ; 4, the problem is not serious, can in time correct.
4, the accountant makes a holiday decide standard:
1, intended place is (elaborate scheme is colluded with each other) ; 2, to interest principal part (industry employer, partner, creditor) cause enroach on; 3, misdirect information has great seriousness, affected the correct judgement of interest principal part badly namely; 4, systematic behavior is successional, each link all is passed all the way, mutual and diversionary with restrict lose efficacy.
5, how to prevent and cure the accountant makes a holiday:
1, the mentality that the person that make a holiday often has a rich to weichi: If build false gains far outclass to make false cost, and the risk probability that makes a holiday is low, with respect to the person that can cause numerous follow the lead of.
2, should have business diversionary mechanism. Right normal large and medium-sized enterprise, can be controlled by much link of internal audit department or outside audit orgnaization; To medium and small businesses, the cost with business diversionary interior is high, to let an accountant build holiday and accident won't affect financial report quality, be necessary to ask orgnaization of tripartite accountant (or professional personage) perform this one function, the human profit impact that still can avoid built-in control at the same time comes disturbing influence.
3, be like state-owned company to public unit, appear on the market the processing making a holiday of the company, on one hand aggrandizement responsibility unit and individual, have specific extent of liability, standard and program, want to accentuation is hit and punish on the other hand strength. Otherwise, as attempt an ineffective solution.
This year first half of the year appear on the market company finance affairs builds a holiday to explode Lei Xiang is ceaseless, to top management the layer rings noisy alarm bell, how should face, we try eye in order to wait for.
