在為企業(yè)進行代理記賬的過程中，總是會聽到關于某某企業(yè)希望做假賬、某某企業(yè)因為假賬被處理的信息，今天就讓濟南代理記賬公司的相關會計人員為您介紹一下關于常見的最容易出現(xiàn)假賬的會計科目。

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.
首先是應收賬款和其他應收款
The first is the accounts receivable and other receivables
對于這兩部分內(nèi)容是最容易被相關人員利用的了，應收賬款主要是指貨款，而其他應收款是指其他往來款項，為了使得相關的財務報表更加具有“說服力”，往往采用關聯(lián)公司的方式進行應收賬款和其他應收款的處理，這種關系一般具有隱秘性或非常親密，所以在進行相關財務審核的時候一定要多加關注。
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
有些公司往往會從這里作為切入點進行假賬處理，通過夸大相關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.
我國相關法律要求財務記賬應該是合法有據(jù)的，所以在為客戶服務的過程中，泉清財務作為濟南代理記賬公司的代表性企業(yè)，一直都在嚴格要求并流程管理相關工作，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.
濟南代理記賬公司：http://www.chnew.cn