在為企業(yè)進(jìn)行代理記賬的過程中，總是會(huì)聽到關(guān)于某某企業(yè)希望做假賬、某某企業(yè)因?yàn)榧儋~被處理的信息，今天就讓濟(jì)南代理記賬公司的相關(guān)會(huì)計(jì)人員為您介紹一下關(guān)于常見的最容易出現(xiàn)假賬的會(huì)計(jì)科目。

In the process of bookkeeping agency for enterprise, always hear about xyz enterprises hope to do false account, so-and-so for false accounting information is processed, today let bookkeeping agency company jinan related accounting personnel to introduce to you about common most prone to false accounting subjects.
首先是應(yīng)收賬款和其他應(yīng)收款
The first is the accounts receivable and other receivables
對于這兩部分內(nèi)容是最容易被相關(guān)人員利用的了，應(yīng)收賬款主要是指貨款，而其他應(yīng)收款是指其他往來款項(xiàng)，為了使得相關(guān)的財(cái)務(wù)報(bào)表更加具有“說服力”，往往采用關(guān)聯(lián)公司的方式進(jìn)行應(yīng)收賬款和其他應(yīng)收款的處理，這種關(guān)系一般具有隱秘性或非常親密，所以在進(jìn)行相關(guān)財(cái)務(wù)審核的時(shí)候一定要多加關(guān)注。
For these two parts is the most easy to related researchers used, accounts receivable is mainly refers to the payment for goods, and other receivables refers to other exchanges, in order to make financial statements more relevant "persuasive", tend to adopt the way of associated companies for the processing of accounts receivable and other receivables, the relationship generally has a confidentiality or are very close, so must be in the relevant financial audit more attention.
最后就是固定資產(chǎn)的投資
Finally is the fixed assets investment
有些公司往往會(huì)從這里作為切入點(diǎn)進(jìn)行假賬處理，通過夸大相關(guān)的投資成敗或故意延長固定資產(chǎn)投資周期，減少每一年的成本或費(fèi)用，借此抬高公司凈利潤。
Some companies tend to false accounting processing from here as the breakthrough point, by exaggerating the relevant investment success or failure or deliberately to extend the cycle of investment in fixed assets, reduce the costs or expenses each year, to raise the company net profit.
我國相關(guān)法律要求財(cái)務(wù)記賬應(yīng)該是合法有據(jù)的，所以在為客戶服務(wù)的過程中，泉清財(cái)務(wù)作為濟(jì)南代理記賬公司的代表性企業(yè)，一直都在嚴(yán)格要求并流程管理相關(guān)工作，希望我們的專業(yè)技能給你帶來更多的方便。
In our country according to the relevant legal requirements of financial accounting should be legal, so in the process of service for the customer, jinan springs clear financial as bookkeeping agency company representative, have been strict requirements and process management related work, we hope our professional skills to bring you more convenience.
濟(jì)南代理記賬公司：http://www.irmblog.cn