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dui mou xie shang ye xing jin rong ji gou nian du jing ying li run bu shi qing kuang de po xi
Author(s): 
Pages: 45-46
Year: Issue:  2
Journal: Xi'an Finance

Keyword:  商业性金融机构经营利润其它应收款调整利润人民银行当年收益操作过程应付利息利息支出危害性;
Abstract: <正> 商业性金融机构年度经营利润不实,是指有些商业性金融机构年报中的本年利润数不是真实的经营利润,而是用各种违反财务会计制度经过调整之后的利润.调整利润不外乎两种情况:其一调增利润,其二调减利润.但无论是调增还是调减利润均使得报表中的利润数值偏离了真实利润.
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