水増し
メモ: Techniques in PRC Accounting(Cooking the Books, Chinese style)(PDF)
- 中国における会計操作技術を解説。
- 売上計上(recognition of sales)を遅らせる技と、早める技がいろいろ。
- 早める技について抜粋:
In contrast to the deferred recognition of sales transactions discussed above, early recognition of sales transactions is another accounting technique applied by companies in the PRC. This is particularly notable in those companies that are subsidiaries or representative offices of overseas companies, as these PRC companies are more concerned about their financial performance and achieving the group’s financial targets than any exposure to VAT. We illustrate the arrangement in the following example.
Company A would like to deliver goods from its warehouse to Customer B. All associated documents, such as VAT sales invoices, delivery notes and packing lists are readily available at the time of delivery and are sent with the goods delivered. Customer B receives and accepts the goods at the time of delivery. As such, the sales transaction will immediately be recorded as a sale of Company A. It seems like a normal trade. In fact, Customer B has not yet placed a customer order to Company A. Company A itself arranges the delivery and records the sale in order to boost sales performance. It is even possible that the destination of the goods delivery might also be controlled by Company A itself.
- (省略した)売上認識を遅らせる技は、付加価値税納付を遅らせたい地元企業が多用する技。
- これに対し売上認識を早める技は、中国に進出した海外企業に目立つ。
- 注文がなくても、納品した時点で売上立てちゃう。
- 出荷先が自社関係組織であっても売上立てちゃうこともある（驚
→もちろん多用すれば、売上と未収売掛が増えるだけで、やがてはバレるはずだが... 三角循環取引にしたら、そう簡単にはバレないかも（笑
背に腹は代えられぬ
サンフランシスコベイエリアにSan Carlosという街がある。
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San Jose Mercury 12月18日記事では、予算不足に苦しむSan Carlosの状況が報道されている。
- 2010年予算(2010/6/30開始)で、$707,000の歳出削減を実行。
- 市税(消費税)増税を住民に否決された上、景気低迷で税収減少。
- つまり、切り捨てしかない。
- 歳出削減はあらゆる部門に及ぶ。ざっと10〜20%。
- そして警察部門で10%削減するということは、4人の首切が必須。
- これは通常勤務の警官が2名になるということ。
- つまり、同時に二つ以上の事件が発生しても一つしか対応できない。
- ま、人口25000なのでなんとか...ならないだろうなぁ。
テロ未遂を受けて...
アムステルダムからデトロイトに向かっていた飛行機の中でのテロ未遂事件を受けて、米国Homeland Securityは新しい対策を発表。Gizmodoに出ていた。
1. BOARDING GATE
1. The aircraft operator or authorized air carrier representative must ensure all passengers are screened at the boarding gate during the boarding process using the following procedures. These procedures are in addition to the screening of all passengers at the screening checkpoint.
1. Perform thorough pat-down of all passengers at boarding gate prior to boarding, concentrating on upper legs and torso.
2. Physically inspect 100 percent of all passenger accessible property at the boarding gate prior to boarding, with focus on syringes being transported along with powders and/or liquids.
3. Ensure the liquids, aerosols, and gels restrictions are strictly adhered to in accordance with SD 1544-06-02E.
2. During the boarding process, the air carrier may exempt passengers who are Heads of State or Heads of Government from the measures outlined in Section I.A. of this SD, including the following who are traveling with the Head of State or Head of Government:1. Spouse and children, or
2. One other individual (chosen by the Head of State or Head of Government)
3. For the purposes of Section I.B., the following definitions apply:
1. Head of State: An individual serving as the chief public representative of a monarchic or republican nation-state, federation, commonwealth, or any other political state (for example, King, Queen, and President).
2. Head of Government: The chief officer of the executive branch of a government presiding over a cabinet (for example, Prime Minister, Premier, President, and Monarch).2. IN FLIGHT
1. During flight, the aircraft operator must ensure that the following procedures are followed:
1. Passengers must remain in seats beginning 1 hour prior to arrival at destination.
2. Passenger access to carry-on baggage is prohibited beginning 1 hour prior to arrival at destination.
3. Disable aircraft-integrated passenger communications systems and services (phone, internet access services, live television programming, global positioning systems) prior to boarding and during all phases of flight.
4. While over U.S. airspace, flight crew may not make any announcement to passengers concerning flight path or position over cities or landmarks.
5. Passengers may not have any blankets, pillows, or personal belongings on the lap beginning 1 hour prior to arrival at destination.
- テレビのニュースでは、「今どこを飛んでいるか、何時に目的地に着陸するかの説明をしなくなった」という報道があったが、どうやら本当らしい。
- ただし、このような説明は禁止されているわけではない。
- 着陸1時間前から、膝の上にはいかなるものも置いてはいけない。毛布もだめ。
テロリスト名簿
- 今回の容疑者はテロリスト名簿に載っていたらしいが、搭乗できている。
- 一方で、David NelsonとかHolly Robertsとかいった自転車競技関係者達は、たまたまテロリストと同姓同名というだけで、いつも空港で無駄な時間を過ごす羽目になっているそうな。
- なんだかなぁ...
