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管理费用的舞弊手段 [复制链接]

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(1)将超法规的支出列入管理费用。
  这种舞弊手段的表现为:
  ①企业将自己的固定资产或者无形资产的购置列入了企业管理费用账目当中;
  ②有些企业为了一己之私对政府相关人员进行行贿,将行贿费用以管理费用的名义列入账簿中;
  ③一些企业的负责人给自己支付较低的工资(低于缴纳所得税工资标准),另外虚构职工人数,给非企业职工的家庭成员发放工资,将发放的工资列入管理费用中。
  (2)将列入固定资产的费用列入到开办费中。
  将列入固定资产的费用列入开办费中,这样就可以虚增管理费用,虚减利润,达到少缴纳税款的目的。
  (3)管理费用的结转不按照规定全部转作当期损益。
  有些企业没有完全将管理费用转作当期损益,将其部分计入到产品成本或转入下期。目的就是想调节利润。
  (4)把应计入成本的运输费列入管理费用。
  企业购入固定资产、专项投资用的材料和设备的运输费应计入设备或材料的成本,但有些企业却将这部分运输费列入管理费用中。
  (5)不按规定摊销无形资产。
  企业的无形资产摊销都记入“管理费用”,但有些企业为了调节期末利润,人为地多摊或少摊无形资产,从而多计或少计费用,以达到其目的,
  (6)任意扩大开支,提高费用。
  按照规定,各项开支均有标准,但在实际工作中,却存在着许多乱计费用的问题。有些企业为了自身的经济利益,任意扩大开支范围和提高开支标准,从而提高企业费用水平,如管理费用水平,从而减少当期利润。
  (7)将管理费用计入生产成本,或将生产成本计入管理费用。
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2#

感谢楼主的分享
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3#

                      谢谢
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4#

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5#

谢谢!多交流一下
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6#

感谢楼主的分享
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7#

谢谢撸主无私奉献
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8#

回复 2楼燕去也,锋过无痕的帖子

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