乐购危机之财务危机DOC
5页1、乐购危机之财务危机Booking revenues, like comedy, is all about timing预估收益和喜剧一样,把握时机很重要Sep 27th 2014 |FromtheprinteditionIT IS too soon to say whether the accounting misstatement at Tesco was cock-up or conspiracy. The source of the discrepancy is already clear, however, and it is as old as book-keeping itself: the premature recognition of revenue.乐购财务造假是偶然还是蓄意目前还言之尚早。然而这种差异的来源已经很清楚了,它发生在记账阶段:过早地确认了收入。Suppliers make payments to supermarkets that meet certain sales targets for their products, run promotions
2、 or place the goods in eye-catching places, such as at the end of aisles. Tesco managers appear to have been too ambitious in forecasting these “rebates”. They may also have underreported the costs of stolen and out-of-date produce.若超市达到一定的产品销售目标,举办促销活动,或是将货物摆放在醒目之处,比如超市过道的两端,供应商会支付给超市一定的费用。乐购的管理层似乎过于高估了这些“回扣”的价值,当然他们也可能是低估了被盗物品和过期物品的成本。In a study of accounting scandals at American companies by the Committee of Sponsoring Organisations, a business-ethics body, the misrecording of revenues was to
3、 blame in 60% of cases. Manipulation generally falls into one of two categories. In the first, involving “timing differences”, the revenue is genuine but, say, sales at the start of a quarter are booked as having been struck in the previous one. The flipside of this is “cookie jar” accounting: pushing todays revenue into tomorrow so it can be dipped into to shore up weak quarters.据企业伦理机构发起人委员会的研究称,美国公司60%的会计丑闻要归结于谎报收益。操纵行为一般可分为两类。第一种情况涉及到“时差”,收益是真实的,但是季度初始的销售额被列入上一个季度入账。与之相对的是“饼干罐”记账:将当前收益推至将来,以
4、此推高疲软季度的销售额。In the second, more serious category, the sales are fake: often, a related party poses as a customer to generate phoney invoices. Examples include Gowex, a Spanish technology firm that folded earlier this year, and Satyam Computer of India, whose boss compared the escalation of the $1.5 billion fraud to riding a tiger that was ever harder to dismount without being eaten.更严重的是第二类情况,即销售额都是假的:通常情况下,业务关联方会装扮成顾客以产生虚假发票。西班牙科技公司Gowex今年早些时候便是因此破产,而印度萨蒂扬软件公司老板身陷15亿美元的诈骗升级案,时局愈发艰难,真真是骑虎难下,无法全身
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