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
