You ask China Resources that in June 2006, 65438+ 10/65438+10, the monthly depreciation was 238790.00 yuan, and the depreciation in February was 438790.00 yuan. What's the problem? Point out the audit steps?

A:

The analysis of 1. shows that the depreciation accrued in February of 12 is 438,790.00 yuan, while it is 238,790.00 yuan in the normal month, so it is abnormal to deduct 2,000,790.00 yuan less every month. They artificially increased the cost in order to pay less income tax.

2. Adjust the accounts:

(1) Depreciation deduction: the accumulated depreciation is 200,000.00 yuan.

Loan: the cost is 200,000 yuan.

(2) Adjust the profit distribution: the profit is 38,000 yuan.

Loan: the income tax payable is 200,000 yuan *17% = 34,000 yuan.

Loan: special fund 200,000 yuan * 5% = 4,000 yuan.

(3) The surplus profit shall be distributed according to regulations.