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1、营业成本(或费用)粉饰的查证（Verification of business costs (or expenses)）Operating expenses (or costs) means all expenses incurred for the purpose of production and operation. The calculation of enterprise operating expenses usually includes three items: selling cost, selling expense and management expense. The
2、selling costs of industrial enterprises include direct materials and direct laborCapital and manufacturing costs three projects.Business cost is reasonable and correct, for the calculation of critical operating results, so the verification personnel in the inspection of operating expenses, should be
3、 based on relevant laws and regulations and accounting system as the basis, in strict accordance with the principle of accrual basis, of evidence relevant to the one by one audit, the cause, the process, the content of the project, find out this year all the expenses are reasonable and legitimate, t
4、he amount of expenditure properly calculated, revenue expenditure and capital expenditure are confused the prepaid items payable misclassified, records are correct. The content of the operating expenses in different enterprises is different, so the specific methods used in the inspection are also di
5、fferent. Here, we take the cost of sales, sales and management fees of industrial enterprises as the object, and explain the method of inspection.(1) verification of sales costs;The cost of product sales usually consists of three items: direct material, direct wages and overhead expenses. The calcul
6、ation of these three expenses is reasonable and correct, and is crucial to the calculation of the cost of sales. Therefore, the inspection of these items is the main task of checking the cost of sales.1. direct material identificationDirect material cost check, the general should review materials an
7、d production cost schedule of inspection expense vouchers relating to the verification of enterprise products direct consumption distribution pricing and quantity of materials, the material cost is real and reasonable. The inspection of the direct material by the verification personnel mainly includ
8、es:(1) check the amount of material consumed. Check personnel should access to a variety of materials and materials issued by lead single summary table, and check, check the number of matches, and then according to the enterprise product cost plan (or fixed) required materials planning (or fixed) co
9、nsumption, the consumption of check whether super plan or in excess of the quota, if any this kind of situation, should be timely analysis of the reasons is reasonable, there is no waste, the phenomenon of evasion. Obviously, the material consumption standard is the key to control the cost. If the e
10、nterprise fails to strictly control the materials, waste is prone to evasion, although the material used for the procedure is complete, but because of the existence of whitewash cannot obtain the malpractice, the conclusion. The inspection personnel should pay special attention to the consumption of
11、 materials.(2) check the cost of materials consumed. Check staff in the inspection process, should be checked according to the valuation of the enterprise issued by the amount of material, the calculation is correct, check and record material in the subsidiary ledger, to see whether it is consistent
12、, if before and after the valuation methods are not unified, and the calculation is wrong, it should be identified and timely adjustment.(3) the amount of materials have been found out, verification personnel should according to the Ming expenditure listed materials ledger, and the product cost calc
13、ulation of single listed in consumption amount check, if the wrong place also should be adjusted. At the same time, in the review of material costs, attention should also be paid to the feed situation and storage of the disk assessment,To see whether by artificially raised (or lowered) or purchase p
14、rice artificially high (or undervalued) to adjust the profits of the stock material.case 22 because of the difficulty in cash flow of a company, the method of raising the unit price of the material is to increase the cost, reduce the profit and the income tax. The problem is that found: unit cost re
15、port verification personnel review the companys main product, found the main product unit cost increase than the beginning, and then the cost of the project, the direct material costs increased by project staff to verify the suspect. Thus, the unit cost statement of the main product was reviewed. Ac
16、cording to the data provided by the report, the unit cost of the main products this year compared with the previous year, compared with the planned target, the unit cost increase; the further use of the yield index, consumption index and price index, factor analysis calculation, determine prices caused by. Also went to the materials warehouse reviewed the relevant material subsidiary ledger, confirmed that the company artificially raise the price
