最近,在会计工作达标升级检查中发现,许多企业实行内部承包后,不再按现行会计制度核算,而将发生的一切经济业务统统在“往来”或“销售费用”户处理,发生的各项费用列在“往来”或“销售费用”户的借方,销售收入列在贷方,年终将余额转入利润帐户。这样做,存在不少问题:一是无法反映企业全年各项成本费用的分类情况,不利于进行经济活动分析,影响了企业的经营决策:二是利润反映不实。“往来”帐户除登记费用、收入外,其他真正具有往来性质的款项如应收应付贷款、旅差费借支,其他往来等均在往来帐户反映,年终将其余额作为利润结转会形成虚假利润;三是容易造成偷漏税现象。产品税、增值税、营业税等税种的计征依据是产品销售收入,由于企业各项销售收入未通过“销售”帐户,不仅给征税带来困难, Recently, we found in the escalating inspection of accounting standards that after the implementation of the internal contract, many enterprises no longer account according to the current accounting system and all the economic activities that will take place are handled by the “” or “sales expenses” The expenses incurred are listed on the “Contacts” or “Selling Expenses” account, the sales revenue is listed on the credit side, and the balance is transferred to the profit account at the end of the year. In doing so, there are many problems: First, the classification of all costs and expenses of an enterprise can not be reflected; it is not conducive to carrying out an analysis of economic activities and affects the business decisions of enterprises; secondly, the profits are not reflected. In addition to the registration fee, income, other truly with the nature of the money such as loans payable, travel expenses borrowings, other transactions reflected in the current account, the balance will be the final balance as a profit carried forward Fake profits; Third, it is easy to cause the phenomenon of tax evasion. Product tax, value-added tax, sales tax and other taxes are collected on the basis of product sales revenue, as the company’s sales revenue did not pass “sales ” account, not only to taxation difficulties,