Aspects from the outlook of income manipulat

is an accounting, when not rocket science, but it is a superb subject. What listed companies regardless of income manipulation techniques, after all,Gucci Shoes 2010, is to depart some traces. These marks is what we normally refer to the advising whistle. If the emulating omen signs may denote the existence of listed company proceeds manipulation behavior:
1. Receivables growth than sales growth. This could mean that:
(1) abatement of honor conditions listed companies to thrust sales. For example, the bones (Oracle) 1990 years of sales revenue increased by 66% in 1989, but the accounts receivable has increased by 79%, while the new Oracle accounts receivable turnover days up to 160 days, 62 more than the software industry days,Gucci Shoes, approximately 100 more days. After the survey, the company earnings in 1990 faced the enormous oppression, the extensive majority of sales amends and sales of income-linked, for sales folk by ease credit conditions by increasing revenue. This short-sighted behavior had led to Oracle's $ 42,000,000 in early 1991 confirmed that the bad debts, accounting for 36% of web profit in 1990.
(2) Listed companies use Such for sunlight Electric Company sales in 1997 up to $ 1,168,Mens Gucci Boots,000,000, likened with $ 984,000,000 in 1996 additional 19%, but the end of 1997 than the end of 1996, receivables increased by 39%. Sunshine electrical control method of income is the
(3) listed companies through the additional concert or verbal approval to hide return conditions, early recognition of revenue.
2. Provision for huge bad debts. May mean that its revenue recognition policy does not sound extreme or disloyal accustomed the before year's sales revenue.
example, Z 1992-2001 listed $ 7,495,000,000 aggregate sales, but the company's accounts acceptable in 2001 Quedui a $ 1,Gucci Trainers,281,000,000 provision for wrong debts (of which $ 979,Womens Gucci Flats,000,000 was due from related parties Provision for bad debts), the equilibrium of accounts receivable for bad debts up to $ 1,607,000,000, representing sales revenue over the past 10 years, 21%, indicating namely the company not only via the manipulation of revenue associated with trading, and its revenue recognition policies, extreme sound.
3. Gross margin before and afterward the procurement of large fluctuations occur. May mean that listed companies ambition buy before the purchase of income deferred to hereafter confirmation, or the price of the purchase in the hereafter in advance to confirm before purchase.
example,Womens Gucci Pumps, Y listed company in June 1999 the company obtained the W, W first half of 1999 the company's gross profit margin was 5.26%, while in the second half as high as 25.74%. By delaying the recognition of revenue and costs recognized in advance, Y got his wish to be portion of the listed company should have acknowledged in the 1st half of 1999 delayed to the second half of the revenue is acknowledged, so as to achieve to lest the Ministry of Finance ashore the acquisition of future profits can only embody the acquisition of a business combination report requirements.
4. sales revenue and making capability imbalance.
sales and production capacity is clearly closely related. Revenue likely to be fictional, but the production capacity is complicated to be tampered with. Some listed companies in the fictitious sales, we often ignore the sales revenue and production capacity relationship. Listed companies through the thinking of production capacity, and with the industry file (such as sales rate) and market share information such as cross-review is to ascertain fictitious sales of listed companies is 1 efficacious means.
5. with consumers, set for trading.
If the listed company to its customers in selling products alternatively providing services at the same time, in the want of legitimate commerce causes for a massive digit of cases and acceptable to the customer to buy products or services, and transaction prices are apparently unjust or other specifics, then should be cared approximately whether the use of the listed company and client revenue transactions sets for treatment.
6. revenues from associated sales.
If the listed company's revenues from narrated celebration transactions, however it tin solve the problem of markets for their productions, merely this is no a listed company and the mart apt effect one neutral amount decrees and bargaining along the parties to reach, and does not reflect the listed companies the essence competitiveness. Related gathering transactions identified at bargains revenue, there is uncertainty not merely its sustainability, and the transaction size and transaction amounts lightly operated.
7. sales revenue and operating cash flow divergence.
advance to validation sales of listed companies to manipulate the maximum general means of income, its significant monetary characteristics of sales revenue and operating money flow of a solemn departure from.