(一)企业存在账外经营的异常迹象1.账面有租金收入但没有相应的实物资产存在。企业账面有租金收入但无相应的实物资产,说明企业存在账外经营,如某些企业在对实物资产尤其是房屋及汽车提足折旧后,经常会将累计折旧与固定资产原值作对冲调账,但由于 (I) Abnormal signs of operating off-balance-sheet businesses 1. There is rental income but no corresponding physical assets exist. If the enterprise has rental income but no corresponding physical assets, it indicates that the enterprise has operating as a non-operating entity. For example, some enterprises often offset accumulated depreciation with the original value of fixed assets after depreciation of physical assets, especially in houses and automobiles, Account, but due