问题一企业计提秘密准备到底是怎么回事?该如何判断企业是否提有秘密准备?[案例]AZ 会计师事务所的林会计师在对甲公司计提的坏账准备等准备事项进行审计时认为,甲公司在坏账准备等方面计提了秘密准备820万元,甲公司的宁财务总监不服,并请林会计师解释企业计提秘密准备到底是怎么回事。解析:根据现行会计制度规定,秘密准备是指企业未按照法律法规的要求,超过法律法规允许计提的准备金。制度这样规定,是为了防止企业谨慎过度或滥用制度来虚减利 How to judge whether the company makes secret preparations? [Case] ​​The accountants at AZ firm audited the provision for bad and doubtful debts provided by Company A, etc. In the opinion of the auditors, A company in the provision for bad debts and other aspects of the secret provision of 8.2 million yuan, a company’s financial director refused to accept, and asked the accountant CPA to explain the company secretly prepared in the end what happened. Analysis: According to the provisions of the current accounting system, secret preparation refers to enterprises in accordance with the requirements of laws and regulations, more than the provisions of laws and regulations allowable reserves. System of such provisions, is to prevent excessive cautious business or abusive system to reduce profits