众所周知,由于方方面面的原因,会计还称不上是一门十分严谨的科学。特别是会计实务,还有着这样或那样的“漏洞”可钻,有这样或那样的“擦边球”可打。投资者在阅读中报时一定要擦亮眼睛。一是“寅吃卯粮”法。即利用会计政策变更进行利润调整。例如在提取坏帐准备、短期投资跌价准备、存货跌价准备以及长期投资减值准备的过程中,有的 It is well-known that accounting can not be called a very rigorous science because of all aspects. In particular, accounting practices, there are such and other “loopholes” can be drilled, with this or that “edge ball” can play. Investors must read their newspapers to keep their eyes open. First, “Yin eat grain” method. That the use of changes in accounting policies for profit adjustment. For example, during the process of withdrawing bad debt provision, short-term investment depreciation reserve, inventory depreciation reserve and long-term investment depreciation reserve, some