核查待购企业的收入报表

收购企业是一项机会和风险都很大的市场活动。要想尽量降低收购企业的风险，必须仔细棱查收入报表，以便准确了解企业的收支情况，消除帐面数字可能埋伏的虚假成分，确定企业真实的获利能力。本文针对收购企业面临的一些实际问题，探索销售收入、销售货物成本、销售毛利、营业费用总额、折旧费、利息和税后净收益等方面的棱查重点，以及相应的方法和对策。

Verification of the revenue report of to-be-purchased enterprises

To purchase enterprises is a market activity involving high risks and great opportunities. The revenue report should be verified carefully for the purpose of lowering the risk of purchasing so that the revenue and expenditure can be figured out, the falsehood in the sheet can be found and rid of, and the real capability of profit- making can be confirmed. According to some practical problems in the process of purchasing enterprises, the paper discusses some key points in the verification, such as income from sales, goods cost, gross profit, total expenses in the business, depreciation charge, interest and net profit. Some respective methods and countermeasures are also suggested.