在为企业进行代理记账的过程中，总是会听到关于某某企业希望做假账、某某企业因为假账被处理的信息，今天就让济南代理记账公司的相关会计人员为您介绍一下关于常见的最容易出现假账的会计科目。
In the process of bookkeeping agency for enterprise, always hear about xyz enterprises hope to do false account, so-and-so for false accounting information is processed, today let bookkeeping agency company jinan related accounting personnel to introduce to you about common most prone to false accounting subjects.
首先是应收账款和其他应收款
The first is the accounts receivable and other receivables
对于这两部分内容是最容易被相关人员利用的了，应收账款主要是指货款，而其他应收款是指其他往来款项，为了使得相关的财务报表更加具有“说服力”，往往采用关联公司的方式进行应收账款和其他应收款的处理，这种关系一般具有隐秘性或非常亲密，所以在进行相关财务审核的时候一定要多加关注。
For these two parts is the most easy to related researchers used, accounts receivable is mainly refers to the payment for goods, and other receivables refers to other exchanges, in order to make financial statements more relevant "persuasive", tend to adopt the way of associated companies for the processing of accounts receivable and other receivables, the relationship generally has a confidentiality or are very close, so must be in the relevant financial audit more attention.
最后就是固定资产的投资
Finally is the fixed assets investment
有些公司往往会从这里作为切入点进行假账处理，通过夸大相关的投资成败或故意延长固定资产投资周期，减少每一年的成本或费用，借此抬高公司净利润。
Some companies tend to false accounting processing from here as the breakthrough point, by exaggerating the relevant investment success or failure or deliberately to extend the cycle of investment in fixed assets, reduce the costs or expenses each year, to raise the company net profit.
我国相关法律要求财务记账应该是合法有据的，所以在为客户服务的过程中，泉清财务作为济南代理记账公司的代表性企业，一直都在严格要求并流程管理相关工作，希望我们的专业技能给你带来更多的方便。
In our country according to the relevant legal requirements of financial accounting should be legal, so in the process of service for the customer, jinan springs clear financial as bookkeeping agency company representative, have been strict requirements and process management related work, we hope our professional skills to bring you more convenience.
济南代理记账公司：http://www.jnqqjz.com
