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在检查外资企业财务时,我们发现有的亏损企业的利息支出每年呈大幅度升降,与生产经营的正常情况不符。经审查分析,发现有的企业的利息负担的变化是由于企业与股东方“往来帐”引起的“隐”利息在起作用。称之为“隐”利息,是因为这部份利息支出,在正常情况下不应发生,其发生后实际上形成企业利润向股东方的非正常转移,具体见于以下情况:
When examining the financial affairs of foreign-funded enterprises, we find that the interest expenses of some loss-making enterprises have risen sharply each year, which is not in accordance with the normal conditions of production and operation. After examination and analysis, it was found that the interest burden of some enterprises changed due to the “hidden” interest caused by the “current account” between the enterprise and the shareholder side. It is called “hidden” interest because the interest expense of this part should not occur under normal circumstances. After the occurrence, it actually forms an abnormal transfer of corporate profits to the shareholders, which is specifically reflected in the following situations: