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almost all of the financial officers have been forced to do its accounting, the following I will put a rough way of false accounting are summarized below, only if you carry out audit work is a backup reference it, not to mention I'll teach you false accounting Oh:
1.
operation cost of each method: the cost of the project expenditures will fall into the cost accounting treatment to achieve the purpose of current tax deduction, or part of the cost of the project costs for order to control the current tax deduction and exaggerated the proportion of profits. Reason: because the cost of direct labor, direct materials, manufacturing cost components,tory burch promo code, and direct labor, manufacturing costs and sales charges, management fees and other easy to mix Rao, it is the operation of the vulnerability. The other direct materials and labor included in the freight transportation management fees and other costs are also easier to integrate with.
2. the cost of capital (capacity) intermetallic
methods of operation: the cost of the project is the accounting treatment becomes assets, deferred tax deducted from the depreciation. Or part of the asset class subjects of expenditure directly to confirm costs, current tax deduction.
reason: part of the asset itself contain costs, it can be integrated into the asset value of other costs, and vice versa. Another asset repair, their borrowing costs easier to manually confirm the virtual boundary. Other fixed assets and intangible assets more easily recognized based on the virtual.
3.
methods of operation into nominal fee: There will be some rate limit tax deductions the cost of the excess into a more relaxed or other restrictions limit the cost of items not recorded in order to achieve full tax deduction purpose or reduce the associated tax purposes. Reasons: to confirm the invoice cost based on invoices easy virtual.
4. Accrued expenses / deferred / selective sharing
Instructions: To control the size of current pre-tax profits,Paul Smith outlet store, accrued expenses, to defer the tax. Or for other purposes (such as the equity transfer price, the current performance) exaggerated deferred and recognized profit for the period selected.
Another alternative would be cost-sharing, such as the apportionment of expenses on the project be adjusted to control the taxes due for the project (such as regulation of land value-added tax). Reason: with 3 points.
5.
methods of operation into the cost of items: will belong to the current cost of the project can be carried over into the other can not carry the cost of the project, or anti-bound.
6. defer recognition of the cost in advance & / selective sharing
methods of operation: more than the cost of carry-over carry-over period, or less carry-over period, the next filled, or choose to achieve these cost-sharing method two purposes. Reasons: the cost of carry-over provisions more vague.
7. defer recognition of revenue in advance & / selective sharing
methods of operation: The carry-over or less than current income carried forward carried forward, the next filled. Income allocation method or choose to achieve these two objectives. Reason: revenue recognition, the more obscure provisions.
8.
methods of operation into nominal income: the total income in a variety of revenue between the regulation, such as the main income into other business income or business income, in order to control the turnover tax or highlight the main business performance objectives.
9. Balance of income / expenditure balance of
methods of operation: the income should be paid to other temporary unpaid debts, or spending for other receivables pegged temporarily, to postpone the tax or no tax purposes.
10. revenues,shop tory burch, costs, expenses inflated / minus
methods of operation: by artificially inflated or false revenue or costs or expenses, or virtual cut revenue. Adjust for errors caused by basis. Period of delay to tax or other purposes.
11.
transfer pricing methods of operation: the external parties to the transaction price artificially processed to achieve the purpose of transfer pricing, the price decrease or increase, the cost of other ways to compensate each other for their own coffers. To achieve tax avoidance purposes.
12. assets and liabilities items into
methods of operation: fixed assets in the asset class names change, to change its depreciation period; other receivables pegged to the accounts receivable, or prepaid accounts linked to other payables and other tax avoidance techniques.
13. false and Exchange Act
methods of operation: the non-existent trading contracts are recorded, resulting in capital outflow, increased current expenses, to reduce income tax purposes.
14.
operating costs leading to the income approach method: the turnover tax revenue due involved in revenue recognition that is before the costs are directly offset each other, to control the flow of tax items. If during the follow-up business into a lower discount price.
15.
methods of operation re-transfer method: the use of equity transfer, the transfer of assets, debt restructuring and other transfers of funds or income to achieve tax avoidance purposes. If the company's transfer of funds, to bankruptcy bilk other purposes.
16.
operation of a private company the cost method: the cost of the private into the company's costs, that is a tax to reduce personal income tax liability is the purpose of increasing the cost of corporate income tax deduction purposes. Such as: personal vehicle fuel costs in the company's processing, handling personal rent charges in the company.
17. revenue / cost / operating cost of the transfer method
methods: discrete contract, the income or cost, or cost transfers to other companies or individuals, to differences in tax treatment purposes. Or to fill the company's cost reimbursement, compensation coffers, to balance their limited expenses.
18. inflated / decrease the circulation of
How: In the work on the transfer process, transfer of more than one process, the amount of income more than one,Paul Smith fabric, the cost of each rate limit the scope of deductible increases. Or a part of the cost virtual, such as assets bought by the company loans to individuals, from individuals to lease assets, intangible increased rental costs. Or the use of commission payments received, etc..
19. use of financial instruments law
methods of operation: the use of stocks,cheap paul smith shoes, futures, foreign exchange and other financial instruments is difficult to control the future price of the transaction. The transaction price controls at a low level, after trading a financial instrument investment income, to avoid part of the turnover tax.
20.
group operating methods of operation: the use of group action, up to the national unity of the approved part of the group's mode of operation tax purposes. Companies within the Group will balance the cost of distribution, to achieve overall tax purposes. If the group set up a software company, no payroll deduction limits 1600, the staffing of other companies in the company, the company made in wages, people working in other companies. And so forth.
21. Other
such as: if the borrower becomes the deposit received from other processing companies. Interest to avoid the taxes generated off. And so forth.
Note: do financial friends, ah, false accounting to learn Oh, Oh, but they have to dig deep.