利得是企业通过非日常活动实现的，会导致所有者权益增加的，但与所有者投入资本没有关系，是一种具有偶发性特征的经济利益的净流入。因为其发生对多个财务报表都存在直接影响，所以常被当作粉饰企业财务报表的工具。本文基于对多个企业利用影响当期损益的利得进行利润操纵案例的总结和分析，归纳会计核算中常见的错弊以及如何甄别其错弊的技巧和方法。%The corporate profits are achieved through non-routine activities and will lead to an increase in owner's equity, but it has no relationship with the invested capital of the owner, so it is a kind of net inflows of economic benefits with occasional feature. Because its occurrence will directly affect the financial statements, it is often used as a tool to whitewash corporate financial statements. Based on the summary and analysis of the cases that a number of enterprises used the profits affecting the profit or loss to conduct profit manipulation, this paper summed up the common error and drawbacks in accounting and proposed the skills and methods to identify the error and drawbacks.
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