查賬要注意的十大宗事項

　　Audit should pay attention to the ten major matters

　　查賬是指經(jīng)過對公司賬證及有關(guān)材料的查看，查核公司管帳材料所反映的經(jīng)濟(jì)活動是不是實在、合法，有無經(jīng)濟(jì)違法行為的一項查看活動。濟(jì)南代辦公司注冊

　　Audit refers to after account to the company certificate and relevant material check, check material tube accounts of the company is really reflected in economic activities, legal, with or without a view of illegal economic activities. Jinan company registration agents

　　查賬要注意的十大宗事項

　　Audit should pay attention to the ten major matters

　　收入不入賬、多收少記或少付多記的查賬竅門

　　Income is not booked, much less remember pay more or less remember audit tips

　　通常發(fā)作于財會準(zhǔn)則不健全的單位，特別是開票與收款同歸于一人最易呈現(xiàn)此種景象。作案人大都是那些直接經(jīng)手辦理資產(chǎn)的人員。例如采購員、出納員、庫房保管人員以及收款員等。這些作案成員有的是開票時，進(jìn)步單價從中吃回扣或報銷后占有，有的是內(nèi)外勾通一票兩開進(jìn)行貪婪，有的是收款后只給交款人開收據(jù)不記賬，狀況比較復(fù)雜。對于這種作案手法，通常應(yīng)從以下幾個方面安排查詢：一是應(yīng)將一切已運(yùn)用過的發(fā)票和收據(jù)的存根聯(lián)都搜集起來，查看號碼是不是接連，有無缺號、缺頁以及報廢的發(fā)票和收據(jù)的正聯(lián)以及入賬聯(lián)是不是粘在存根聯(lián)上，然后對發(fā)票和收據(jù)存根聯(lián)的合計數(shù)同入賬數(shù)進(jìn)行核對，看是不是契合。二是對收款人員和交款人保留的單據(jù)彼此核對，擠出差額，追去向。三是筆數(shù)、金額相核對，擠差額追去向。四是從人與人之間，搜集人證與別的材料相核對。五是賬實核對，然后進(jìn)行歸納剖析，腳踏實地地加以判別。

　　Usually attack in the unit of accounting standards is not sound, especially with collection of make out an invoice to a man the most easily like this picture. Perpetrators are mostly those who directly dealt with assets. Such as buyer, cashier, warehouse keepers and cashier, etc. The crime members have a plenty of make out an invoice, the progress of the unit price to take kickbacks from or through the reimbursement of, have a plenty of inside and outside the forum two open a ticket for greed, have a plenty of the item after receiving only gives people a receipt not billing, situation is more complex. For this kind of technique, usually arrange queries from the following several aspects: one is all should have used the stub form of invoices and receipts are gathered up, check the number is in succession, have without number, page fault and scrap invoices and receipts are united and booked is glued on the stub form, then the total stub form of invoices and receipts to enter an item in an account number check, see if it fits. Two are reserved to the inn and the receiving personnel documents to check each other, and squeeze out the difference, after going. Three is a check number, amount, squeeze the difference after going. Four from interpersonal, collect witness check with other materials. Five is zhang reality check, and then summarized analysis, down-to-earth to be judging.

　　虛報冒領(lǐng)費(fèi)用開支的查賬竅門

　　False collecting expenses of audit tips

　　這類案子大都發(fā)作在直接經(jīng)手辦理資產(chǎn)的人員中，作案手法多種多樣。對這種違紀(jì)，首要做弊手法是假造、盜用、涂抹或重報購貨發(fā)票和費(fèi)用單據(jù)。假造單據(jù)常見于運(yùn)用白條發(fā)票或收據(jù)，首要有：虛報冒領(lǐng)員工旅差費(fèi)、暫時工工資以及長時間支取已逝世員工的退休金等。對此應(yīng)從以下幾個方面安排查詢：一是要安排檢查可疑憑據(jù)的來源，看所報銷的收據(jù)是單位仍是自己出具的，有沒有收款人的手印或印章。二是要注意檢查開銷的流向和開銷方式是不是人為的從中做弊。三是帶著從賬目中檢查的疑點(diǎn)，找領(lǐng)款人或領(lǐng)款單位進(jìn)行核對，去獲取有無虛報冒領(lǐng)的根據(jù)。四是對已獲取的依據(jù)進(jìn)行技能判定，如筆跡、手印、印章等。

　　Such cases are mostly attacks in personnel directly dealt with asset, 'methods are varied. In this discipline, the first technique as cheating is fake, theft, or heavy to purchase invoices and bills. Fake documents found in using white invoice or receipt, first: false collecting the air fare, temporary worker wages and withdrawal has died for a long time staff pension etc. This arrangement of query from the following several aspects: one is to arrange check the source of the suspicious credentials, see the reimbursement receipt issued by the unit is still own, have the recipient's fingerprints or seal. 2 it is to pay attention to check the flow of cost and expense way is artificially from cheating. Three is the suspect with the checks from the accounts, looking for a payee or no._the check unit, to obtain any false collecting according to. The basis of four is to have access to skills test, such as handwriting, fingerprints, seals, etc.

　　對開假單據(jù)報銷的查賬竅門

　　Split the fake documents to submit an expense account audit tips

　　這種作案手法大都是直接經(jīng)管資產(chǎn)的產(chǎn)、供、銷人員或金融辦理人員，他們在作案時開假單據(jù)的方式許多，并且比較復(fù)雜，但剖析起來不過兩種，即合法與非法。一種是經(jīng)稅務(wù)機(jī)關(guān)掛號的有稅契的合法方式的發(fā)票;另一種是未經(jīng)有關(guān)部門答應(yīng)而印制的非法發(fā)票和白條。對運(yùn)用這種作案手法進(jìn)行貪婪的案子查法：一是安排查賬人員認(rèn)真細(xì)致地檢查發(fā)票的來源，要點(diǎn)應(yīng)檢查收據(jù)的出處、樣式、標(biāo)準(zhǔn)和發(fā)票自身記載的品名、數(shù)量、單價、金額等。要注意查對發(fā)票的出處與購貨途徑和內(nèi)容是不是共同，發(fā)票自身反映的內(nèi)容與購貨的途徑是不是共同，發(fā)票上反映出的內(nèi)容與購貨單位所需求的商品、原材料是不是相符，發(fā)票的首尾內(nèi)容是不是相共同，是何人書寫等等。經(jīng)過檢查，從中發(fā)現(xiàn)疑點(diǎn)，進(jìn)行清查。二是發(fā)票與入庫的什物相對照，從中發(fā)現(xiàn)有無什物入庫。三是對發(fā)票進(jìn)行科學(xué)的筆跡判定，以證實是不是假造。

　　This' methods are directly operate the production, supply and sale of assets or financial personnel, the way they open in the crime of false documents many, and more complex, but analyze up to no more than two kinds, namely, legal and illegal. One is registered by the taxation authority has a legitimate way of the deed tax invoices; The other is without the authorities promised to illegally printed invoice and white. Check to use this technique for the greedy case law: one is the arrangement of audit personnel carefully to check the source of the invoice, the point should be check the receipt of the source, style, standard and invoice of goods name, quantity, unit price, amount, etc. Should pay attention to check the invoice and purchase way and the content is the origin of the common, invoices and purchase way is itself reflects the content of the common, reflect on the invoice and purchase unit demand by the content of the goods and raw materials is consistent, the beginning and the end of the invoice content is common, who is writing and so on. Through inspection, find suspects, checking up. The second is the invoice, as compared with the storage of articles to find any articles into the Treasury. Three is the handwriting of the invoice for scientific decision, to confirm the is fake.

　　隱秘收入，搞“小金庫”的查賬竅門

　　Hidden income, "" private audit tips

　　這種手法是這些年才有的，并且較為遍及。這種狀況往往是公私融合，以公家名義到達(dá)營私之意圖。有些“小金庫”名義上是為團(tuán)體，而實踐上是為隱形私利效勞。“小金庫”的存在，給貪婪受賄違紀(jì)活動大開了方便之門。對這類案子，往往是難查，欠好確定，時常以不正之風(fēng)為借口，以退代罰。對這種案子的查法：一是檢查開銷單位的賬目與收入單位的賬目相對照、擠差額，看是不是入賬。二是檢查單位建立的賬薄與類別是不是合法。三是開銷賬與庫存賬對照，看是不是存在差額，有差額的是不是入賬。四是收貨單位的開銷賬與發(fā)貨單位的收入賬相對照，看有無差額，以便從中發(fā)現(xiàn)賬外資金。五是查銷售物品或類別繁復(fù)的各種扣款、罰沒款、團(tuán)體存款利息以及合理的回扣是不是入賬。六是查“小金庫”是不是建賬和有記載，賬薄與庫存相對照，看運(yùn)用途徑是不是合理。七是查“小金庫”與賬外資金的實踐支配權(quán)，看是不是自己支配，以及是不是存入銀行自己從中貪婪利息。

　　This technique is over the years, and more over. This kind of situation is often public-private fusion, in the name of the public to the intention to feather one's nest. Some "slush fund" in name for group, and practice is help contact self-interest. For a "slush fund", to the greed of bribery discipline activities open the door. In this case, is often difficult to find, owe good, often with rampant as an excuse to retreat for punishment. Check method for this kind of case: one is the inspection cost unit's accounts, squeeze the difference as compared with the income unit of account, see if booked. Second is to check the unit set up accounting book and categories are legal. Three is the overhead account and inventory account, to see whether there is difference between, there are difference is booked. Four is receiving unit cost account, as compared with the delivery unit of income accounts for the difference, in order to find off-balance-sheet financing. Five is to check distribution of items or categories of heavy and complicated various deductions, FaMeiKuan, group interest and reasonable rebate is booked. Six is check "slush fund" subscription and recorded, accounting book, as compared with the inventory to see using the approach is reasonable or not. Seven is "assets" and the practice of profits and capital control, see if your disposal, and interest is deposited in the bank and greed.

　　請輸入文字“對大頭小尾”查賬的竅門

　　Please enter the text "of DaTouXiaoWei" tricks of audit

　　這種手法的作案成員多是各類開票人員和事務(wù)員，他們彼此勾通進(jìn)行作案。所謂的“大頭小尾”，也就是存根聯(lián)、記賬聯(lián)上邊的數(shù)字小，而收款聯(lián)上的數(shù)字大。在做法大將正聯(lián)撕下另寫或離隔套寫。對這種作案手法，在查法上：一是派人持開票方的底聯(lián)與事務(wù)單位的報銷聯(lián)相核對;二是收據(jù)與什物相核對;三是發(fā)動知情人揭露。

　　The technique of members are all kinds of personnel of make out an invoice and office clerks, they communicate with each other. So-called "DaTouXiaoWei", that is, stub form, small league above charge to an account number, and credit union on the Numbers. In practice, is al write off the other or from the spacer. To this kind of technique, on the check method: one is sent a reimbursement of make out an invoice square at the bottom of the league with affairs unit couplet check; Second, the receipt and check things; Three is to launch insider revealed.

　　重復(fù)報銷查賬的竅門

　　Repeat for audit tips

　　重復(fù)報銷，是指一張單據(jù)報銷兩次或許正副聯(lián)各入賬報銷一次，把已經(jīng)掛失和報廢的單據(jù)又私自報銷，把前個年度已入賬的單據(jù)抽出在下個年度報銷。這類作案成員通常是直接從事財政作業(yè)的財會人員或管資產(chǎn)的人員。他們鉆辦理紊亂或準(zhǔn)則不健全的縫隙，尋機(jī)作案。對采納這種手法進(jìn)行貪婪的，在安排查賬時應(yīng)注意從以下幾個方面下手：一是要檢查入賬的收據(jù)憑據(jù)是正聯(lián)仍是副聯(lián)，通常副聯(lián)是不能作為記賬憑據(jù)的。二是要檢查收據(jù)的發(fā)作時刻，看是不是是當(dāng)年當(dāng)月發(fā)作，發(fā)現(xiàn)跨年度收據(jù)，尤其是原因不明的要作為要點(diǎn)進(jìn)行清查。三是賬據(jù)核對，查驗是不是重復(fù)報銷。濟(jì)南代辦公司注冊

　　Reimbursement twice repeated reimbursement, it is to point to a list may be duplicate submits an expense account books, each has report the loss and scrap documents and to submit an expense account, the last year accounted for documents for next year to submit an expense account. Members of this type of crime is often directly accounting personnel engaged in financial operations or tube assets. They drill for disorders or standards unsound aperture, looking to commit crime. To adopt the technique of greed, should be paid attention to when arranging audit to begin from the following several aspects: one is to check receipt evidencing the credential is is still is duplicate, duplicate usually can't be as its credentials. Second, should check the onset time of receipt, see if it is the current month, and found that the maximal receipt, especially for unknown reasons to checking up as key points. 3 it is ZhangJu check, check whether repeat submit an expense account. Jinan company registration agents

　　虛設(shè)賬戶從中并吞公款的查賬竅門

　　Dummy accounts from which absorbed public audit tips

　　虛設(shè)賬戶從中并吞公款的狀況，通常發(fā)作在應(yīng)收、敷衍貨款等來往結(jié)算賬戶上。如事先將一筆賒銷的貨款事務(wù)記入一個虛設(shè)的應(yīng)收銷貨款賬戶上，而不以客戶實在名稱開立賬戶，該貨款收到后，即將該筆貨款并吞入私囊，然后再選用壞賬方法刊出該賬戶。其查賬竅門是：一方面清查應(yīng)收銷貨款賬戶上處理壞賬損失的手續(xù)是不是齊備實在;另一方面可經(jīng)過別的途徑進(jìn)行清查，弄清狀況。

　　Dummy accounts from annexed the status of the public, usually attack on, elaborate the payment and settlement account receivable. Such as prior to a credit transaction for a dummy office account receivable, and not really name to open an account with the client, the receipt of payment, is this payment for goods annexed into the pockets, and then choose bad methods published this account. Its audit trick is: on the one hand, inventory procedure of dealing with the bad debt losses on accounts receivable office account is really complete; Checking up on the other hand can through other ways, make clear condition.

　　運(yùn)用賬目紊亂趁火打劫的查賬竅門

　　Using accounting disorder looters audit tips

　　運(yùn)用賬目紊亂趁火打劫的狀況，通常發(fā)作在管帳準(zhǔn)則不健全和組織不健全，財政作業(yè)無人擔(dān)任的單位。其查賬竅門首先要整理賬目，經(jīng)過賬證、賬賬和賬表的彼此核對，整理一切賬目，然后采納內(nèi)查外調(diào)來搞清是歸于管帳事務(wù)處理上的疑問，仍是歸于違法違紀(jì)做弊的疑問。

　　Using accounting disorder fish in troubled waters, usually attack in tube of accounting standards is not sound and the organization is not sound, finance job no one as a unit. Its audit tips will first books, after zhang card, ZhangZhang and zhang table to check each other, finishing all the accounts, and then adopt investigate inside and outside the history of accounting transaction processing to find out is to doubt, is due to the violations of cheating.

　　運(yùn)用漏賬、錯賬，截留中飽私囊的查賬竅門

　　Using the leak zhang, wrong zhang, intercept the pockets of audit tips

　　在來往結(jié)算中發(fā)作漏賬、錯賬或許原始憑據(jù)的計算上發(fā)作過錯的狀況下，因長時間無人過問，一向掛在賬上，財會人員便也許乘機(jī)截留中飽私囊。通常選用的手法是：將收到的別的現(xiàn)金金錢不照實入賬，而直接沖銷該賬戶;或許將該賬戶轉(zhuǎn)入別的應(yīng)收款賬目上所虛擬的暫付款賬目后，再開具現(xiàn)金支票，落入私囊，并用以沖平該項虛擬的暫付款賬戶。其查賬竅門是：前者可經(jīng)過現(xiàn)金收入憑據(jù)與該賬戶進(jìn)行核對驗證;后者可經(jīng)過細(xì)心檢查別的應(yīng)收款賬目上的暫付賬戶，即能查清。

　　Attack leakage in and settlement account, wrong account may attack fault condition on the calculation of the original credentials, untouched for too long, always hanging on account, accounting personnel may seize the opportunity to intercept self-enrichment. Usually choose method is: will receive cash money does not adhere to other books, and write off the account directly; May be transferred to the account of other receivables accounts by virtual temporary payment accounts, then issue cash cheque, fall into the pockets, and used to flush the virtual temporary payment account. The audit trick is: the former can be through cash receipts credentials and verification carried out to verify the account; The latter can be carefully check on other receivables accounts temporary pay account, which can find out.

　　運(yùn)用計算機(jī)輔佐查賬手法，奇妙的發(fā)現(xiàn)疑問

　　Use computer assisted audit techniques, the discovery of wonderful questions

　　觸及單位財政數(shù)據(jù)量大，必需要改進(jìn)查賬技能方法，可運(yùn)用計算機(jī)輔佐查賬手法，進(jìn)步作業(yè)效率上求打破。充分運(yùn)用“OA”渠道，完成“OA”與“AO”的交互運(yùn)用，進(jìn)步查賬查詢作業(yè)的科技含量。如運(yùn)用“AO”現(xiàn)場審計施行體系對某金融組織信貸進(jìn)行剖析，經(jīng)過數(shù)萬戶的挑選查找某個信息，發(fā)現(xiàn)某金融組織以活期存款戶“信貸科”、“信貸股”戶頭命名，該賬戶是以虛列信貸開銷，套取收入用于攬儲貼息和造訪費(fèi)用等項開支。

　　Hit a unit of financial data, it is necessary to improve the method of audit skills, can use computer assisted audit techniques, progress on efficiency and broken. Use "OA" channels, "OA" and "AO" interactive use of technology progress audit query operations. Such as using the "AO" on-site audit enforcement system to a financial organization analyzes the credit after tens of thousands of households choose to find some information, find a financial organization to demand deposits "XinDaiKe", "credit" account name, the account is inflated credit costs, taking for deposits interest income and visit fee, etc.

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