Accounting common 26 kinds of costs, expenses do accounting techniques
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2021年11月18日
Accounting common 26 kinds of costs, expenses do accounting techniques
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2021年11月21日
Accounting common 26 kinds of costs, expenses do accounting techniques

Accounting common 26 kinds of costs, expenses do accounting techniques

Today, Yongtuo Fuxin accounting firm will tell you about accounting common 26 kinds of cost, expense accounting techniques, I hope to help you.

Materials for capital construction shall be included in the production cost of products

Some enterprises will not belong to the cost of product costs expenses included in direct material costs and other cost items. For example, enterprises in order to adjust the cost of capital construction projects and production costs of products, through artificial more or less calculation of auxiliary production costs of wrong practice, to achieve its purpose.

2. Welfare expenses are recorded as cost items

Some enterprises violate the scope of cost, expense expenditure, should be included in cost projects by the cost of welfare expenses, increase cost, reduce profit, if some enterprise will be welfare department personnel wages, included in cost projects “direct labor costs”. For “borrow: production costs, loan: wages payable” accounting treatment.

Welfare departments accept labor services, not transfer settlement

Some enterprises will assist the production workshop for staff hospitals, canteenagers, schools and other departments to provide water, electricity, steam, processing repair and other costs all transferred to the basic production workshop and enterprise management departments.

4. The expenditure of foreign investment shall be included in the items of costs and expenses

When some companies invest in other companies in the form of materials, they put the reduced materials into the cost and expense items instead of reflecting them in the “long-term investment” items.

V. Repair costs shall be repeatedly included in production costs

According to the provisions of the financial accounting system, the repair cost of fixed assets adopts the withholding method and is included into the cost. However, some enterprises repeatedly include the repair cost of fixed assets in the workshop into the production cost in order to control the amount of profit realization.

Vi. For materials of multiple phases, the apportionment of one phase shall be based on the accrual basis

Accounting should be correctly divided into the boundaries of each month, but some enterprises violate the provisions, will not belong to the burden of the cost of the current period of material expenses expenses all included in the current period of cost items.

Vii. False expenses and cost adjustment

Some enterprises in order to adjust the product cost and profit in the current year, intentionally should not be included in the cost of this account into this account or should be included in the cost of this account transfer into other accounts.

Eight, recycling materials, processing outside the account

Some enterprises will be recycled waste collection, do not go to reduce the number of receiving materials that month, and as a book material processing. Such result makes the enterprise not only does not reflect the actual consumption of the material in product production according to the facts, but also increases the direct material cost of the product relatively, less plan profit, less pay taxes.

Ix. Distribution of production costs

Some enterprises in order to adjust the profit and loss in those days, the production cost that this period produces undertakes unreasonable allocation between profit product and deficit product, cause profit and loss is not real.

X. Materials not used will not be returned

Some enterprises in order to adjust the current profit and loss, to the workshop with raw materials used in order to get the generation of consumption method, will be put into the production of all the materials into the product cost, the end of the remaining materials, no matter whether the next period needs to be used, all do not make warehousing processing.

11. Change the distribution method to adjust profits and losses of the year

Enterprises in all kinds of product cost targets in the product cost and production cost, this month should be at the end of the completed a variety of products and reasonable allocation between the products, the enterprise shall, according to the characteristics of the product to choose suitable for this enterprise distribution method, but some enterprises in order to adjust the current profit and loss, often change has chosen allocation method, And does not make disclosure in accounting current period.

Xii. When the output is estimated falsely, the current profit and loss shall be adjusted

Some enterprises make use of the characteristics of estimated output, using more (less) in the number of products, virtual increase (or virtual decrease) profit, to adjust the profit and loss of the year.

Period expenses shall be included in production costs, or production costs shall be included in period expenses

Some enterprises in order to adjust the profits of the year, will occur in the cost of production; Or the expenses that should be included in the production costs should be included in the period expenses.

Xiv. No carry-over costs for sold products

Some enterprises do not carry forward the cost of sold products, and only record income without cost; Or conversely, unsold products are regarded as selling, multi – transfer costs.

15. Arbitrarily change the method of carrying forward the cost of product sales

According to the provisions of the financial accounting system, enterprises in a certain fiscal year, generally can only determine a valuation method. Once the method is determined, it cannot be changed at will. If it is really necessary to change the valuation method, disclosure must be made in the notes to the financial statements. Some enterprises stem from the need of adjusting profit and loss in those days, change the established valuation method at will in the middle of the year.

16. Adjust the cost difference rate at will

Some enterprises using planned cost accounting, when carrying forward the product cost difference, by raising or lowering the cost difference rate way, more or less calculation of carrying forward the product cost difference, in order to achieve the purpose of virtual reduction or virtual increase of profit.

17. Not carrying forward costs in proportion

According to the provisions of the financial accounting system, the enterprise sells products by installment payment and recognizes the sales revenue on the date agreed in the contract. When the sales are realized in each period, the cost of sales that should be carried forward in the current period should be calculated according to the ratio of the total cost of sales of products to the total sales revenue. Some enterprises to adjust in those days profit and loss, when the product that receives money by installment sells realizes income, decide artificially carry forward the ratio of product sale cost, turn more or turn less sell cost, in order to falsely add or falsely decrease profit.

18. Arbitrarily expand the scope of expenditure and raise the cost standard

According to the regulation of financial accounting system, each expenditure all has standard, but in actual work, there are a lot of disorderly flower, disorderly spread, disorderly plan charge problem however. Some enterprises for their own economic interests, in violation of the provisions of the financial accounting system, arbitrarily expand the scope of expenditure and raise expenditure standards, thereby improving the level of enterprise costs, reduce the current profit.

19. Period expenses shall be transferred to be amortized

Some enterprises in order to achieve the established profit target, will use the period of total expenses, turn out a part of the amount listed as amortized expenses fraud to achieve the goal.

Use “exchange gains and losses” account to adjust profit level artificially

According to the accounting system, the market exchange rate at the beginning of the month or on the day when the business takes place shall be used as the recording rate for foreign currency accounts. For exchange gains and losses caused by exchange rate changes, the centralized carry-over method or the carry-over method can be used for calculation and carry-over. One method shall not be changed within 1 year after it is selected. However, in order to achieve the purpose of profit adjustment, some enterprises with more foreign currency business adopt a variety of methods to adjust the profit and loss of foreign exchange artificially.

Blur the line between capital expenditure and revenue expenditure

According to the provisions of the financial accounting system, the enterprise borrows money from the bank for the purchase and construction of fixed assets, and the loan interest paid before the fixed assets are delivered and used is recorded as financial expenses. When an enterprise uses loans to carry out construction projects, the interest on loans incurred before the fixed assets are delivered for use shall be included in the cost of the fixed assets. But some enterprises, in order to adjust profit, intentionally confuse the bounds of recording costs and expenses.

22. Turn interest income into a “small Treasury” and do not write off financial expenses

Financial expenses include net expense of interest, net loss of exchange, commission charge of financial institution and other expenses incurred in raising funds for production and operation. But some enterprises are in practical operation, violate the regulation of financial accounting system, turn interest income into “small Treasury”, do not write off financial expenses, and falsely increase the end of profit.

23. Failing to amortize intangible assets and organization expenses as required

According to the regulation of the financial accounting system, the enterprise and organization cost amortization of intangible assets should be recorded in “management cost”, as “borrow: management cost, borrow: intangible assets, deferred assets” of the accounting work, but some companies in order to adjust the final profit, artificially stand more or less intangible assets (or organization expenses), thus more meter or less cost, in order to achieve its purpose.

24. Losses from bad debts are not withdrawn in accordance with provisions

According to the provisions of the financial accounting system, the enterprise that uses the allowance method to calculate the loss of bad debts shall draw up provisions for bad debts at the end of the period and include them into management expenses. Make: “borrow: administrative expenses, loan: bad debt provision”. Some enterprises in order to adjust higher or lower profits at the end of the period, will artificially increase (reduce) extraction scale, or change extraction basis (accounts receivable) amount, in order to increase or reduce expenses during the period, to achieve the purpose.

Include transportation charges that should be included in costs into period expenses

According to relevant regulations, the transportation cost of materials and equipment purchased by enterprises for fixed assets and special investment shall be included in the cost of equipment or materials as part of their original value; But some enterprises have included this part of transportation costs in the period of expenses and increased the current period profit.

26. Staff and workers’ medical expenses shall be recorded as administrative expenses

According to the regulation of financial accounting system, enterprise worker medical expenses expenses should be in “deal with welfare funds” column, some enterprises to reduce welfare funds expenses, often will partial drug expenses into management costs. Thus undercutting current profits.