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qian tan shen ji shang ye pi fa qi ye chou qu mao li de ji ben fang fa
Author(s): 
Pages: 33-34
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  商业批发商业企业批发公司购货方零售商业销货退回销货方张则营业成本帐务处理;
Abstract: <正> 抽取毛利是商业企业惯用的一种违纪手法。根据审计实践经验,抽取毛利主要是通过销售环节进行的。我们在审计某批发公司时发现同一日期同一业务记录的三张销货发票:一张是日本产涎沦花呢3000米,单价13元,金额39000元;一张是用红字冲销的同一商品和同一单价和金额的发票,另一张则是同一商品和数量,但单价却为12.50元,金额为37500元。发生这种情况的原因,可能是单价多开,发现后,用红字填写一张与原发票品名、数量、金额相同的销货
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