摘要
2015年乐视交出了一份漂亮的财务报告,显示其业绩突飞猛进。但随着“欠款门”等负面消息的不断出现,引发了人们对其真实业绩的怀疑。本文从乐视2015年披露的财务报告入手,详细解读了隐藏在财报背后的秘密,从无形资产、所得税费用等方面深入分析了乐视财报的真实情况,得出乐视存在操纵利润粉饰报表的行为。
In 2015,LeTV handed over a beautiful financial report,showing that its performance is improving by leaps and bounds.However,with the continuous emergence of negative news such as the"arrears door",people have raised doubts about its true performance.Starting from the financial report disclosed by LeTV in 2015,this article interprets the secrets hidden behind the financial report in detail.It analyzes the real situation of LeTV's financial report from the aspects of intangible assets and income tax expenses,and concludes that LeTV has manipulated its profit to whitewash the report.
作者
胡长风
HU Chang-feng(School of Accounting,Anhui University of Finance and Economics,Bengbu 233030,China)
出处
《价值工程》
2021年第15期80-81,共2页
Value Engineering
关键词
乐视网
财务造假
报表粉饰
LeTV
financial fraud
report whitewash
