For false accounting practices (you can not learn, but you must know)
almost all finance staff have been forced to do fraudulent accounting, the following I will put a rough false accounting approach are summarized as follows, only When are you prepared to participate in the audit work, a bar, not to mention false accounting Oh, I will teach you:
1.
operating cost of each method: the cost of the project will fall into cost accounting treatment of expenditure in order to achieve the purpose of current tax deduction,
mbt sports shoes sale, or expense is the cost of the project cost in order to control the proportion of pre-tax deductions and exaggerated current profits. Reason: Because the cost of direct labor, direct materials, manufacturing cost components, and direct labor, manufacturing costs and marketing expenses, administrative costs and so easy to mix Rao, it is the operation of the vulnerability. Another freight included in direct materials and manual handling costs and other expenses are also easier integration and management.
2. cost of capital (capacity) each of
How: The cost of the project are changed accounting treatment of assets, deferred tax deductions from depreciation. Asset classes or subjects belonging to confirm the cost of direct expenses, profit before tax.
Reason: part of the asset itself, including fees, other costs it can be integrated into the asset value, and vice versa. The other assets of repair, such as their borrowing costs easier to confirm the boundaries of artificial virtual. The other fixed assets and intangible assets more easily recognized based on the virtual.
3. costs of nominal conversion
how: some of the tax deduction limit the cost of a ratio of the excess into a more relaxed or other restrictions limit the cost of items not accounted for in order to achieve full tax deduction reduce the relevant tax purposes or other purposes. Cause: The costs that are based on the invoice, the invoice is easy virtual.
4. costs accrued / deferred / selective sharing
How: To control the size of current profit before tax, accrued expenses, to defer the tax. Or for other purposes (such as the equity transfer price, current performance) exaggerate the current selection is deferred profit.
another cost-sharing will be selective, such as expense items in the scale of the regulation, control, taxes and fees caused by the project (such as the regulation of land value-added tax). Reason: with the first 3 points.
5. the cost of items into
How: will belong to the current cost of the project can be carried forward into the cost of other projects can not be carried forward,
mbt shoes uk, or anti-bound.
6. the cost is recognized in advance & delay / selective sharing
How: The cost of current period carried forward more or less carry-over period, next filled, or choose to achieve the above cost allocation method two purposes. Reasons: the cost of carry-over provisions of a more vague.
7. revenue recognized in advance & delay / selective sharing
methods of operation: the current period income more or less carried forward carried forward, next filled. Or select the income allocation method to achieve the above two purposes. Reason: the more obscure provisions of revenue recognition.
8. transforming
How nominal income: the total income to be adjusted between a variety of income items, such as the main income into other business income or business income, in order to control the turnover tax,
Mbt beach, or highlight the main business performance objectives.
9. liabilities of income / expenditure balance of
How: The income should be paid to other temporary unpaid debts, or spending time being linked to other receivables, to defer tax or tax purposes.
10. income, costs,
mbt shoes chapa, expenses, inflated / minus
How-to: reduce income artificially inflated or false or costs or expenses, or virtual cut income. Basis for the adjustment caused the error. To tax or other purposes of delay.
11.
How Transfer Pricing: The price of external counterparties to deal with people to achieve the purpose of transfer pricing, lower or raise the price to compensate each other in ways other costs to their coffers. To achieve the purpose of tax avoidance.
12. assets, liabilities names into
methods of operation: the asset classes of fixed assets in the names change, to change its depreciation life; the receivables pegged to other receivables, or linked to other accounts payable in advance and other tax avoidance techniques.
13. false
How Exchange Act: The contract does not exist in the transaction are recorded, leading to capital outflows and increase current expenses, to reduce income tax purposes.
14.
income approach, leading to operating cost method: Taxes in income due to the revenue recognition prior to the direct costs of offset each other to achieve the controlled flow of tax items. If follow-up period of the business into a lower discount price.
15.
How recombinant transfer method: the use of stock transfer,
mbt lami sale, asset sale and debt restructuring to achieve the transfer of funds or income tax purposes. If the company transfers of funds, to bilk other bankruptcy purposes.
16. private costs of
How the company: the cost of the private into the company's costs, that is to reduce personal income tax payable is the purpose of a tax added to the cost of corporate income tax purposes before the deduction. Such as: personal vehicle fuel costs in the company handling personal rent fee for processing.
17. revenue / cost / expense
How transfer method: separation of the contract, the income or costs, or expenses transferred to other companies or individuals, to differences in tax treatment purposes. Or to fill the company's costs reimbursed, coffers compensation is limited to the cost of their balance.
18. inflated / decrease the circulation of
OPERATION: to work on during the transfer process, more a transfer process, the amount of income of more than one,
mbt shoes on sale, each ratio limits the scope of the cost of the deductible increases. Or a virtual out part of the cost of assets such as loans to individuals bought by the company, the company leased personal property, intangible increase in rental costs. Or other means of payment by commission income.
19. the use of financial instruments law
How: Using the stock, futures, foreign exchange and other financial instruments is difficult to control the future price of the transaction. The transaction price at a low level, after trading a financial instrument investment income, to avoid some of the turnover tax.
20.
How-operation group: the use of group operations to achieve national reunification of the approved part of the group's mode of operation tax purposes. Will cost the company within the Group balanced distribution, to co-ordinate tax purposes. If the group set up software companies, salary deduction without limit 1600, the staffing of other companies in the company, wage in the company's hair, people in the other company. And so forth.
21. Other
such as: if the borrower becomes the deposit received from other processing companies. Taxes generated by the interest to avoid out. And so forth.
Note: do financial friends, ah, false accounting to learn Oh, Oh, but they have to dig deep.
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