利息收入:=FINVALUE(306);
利息费用:=FINVALUE(305);
货币资金:=FINVALUE(8);
应收账款:=FINVALUE(11);
总资产:=FINANCE(10);
存货:=FINVALUE(17);
预付账款:=FINVALUE(12);
在建工程:=FINVALUE(28);
固定资产:=FINVALUE(27);
营收总额:=FINVALUE(74);
商誉:=FINVALUE(35);
货币资金造假①:=CONST(利息收入/货币资金*100);
DRAWTEXT_FIX(1,0.16,0.01,1,STRCAT(STRCAT('1、货币资金造假(假存款): ',CON2STR(货币资金造假①,2)),' %')),COLORYELLOW;
DRAWTEXT_FIX(1,0.39,0.01,1,'识别:① “ 利息收入 ” / “ 货币资金 ” < 2%,危险。'),COLORGREEN;
货币资金造假②:=CONST(利息费用/货币资金*100);
DRAWTEXT_FIX(1,0.16,0.2,1,STRCAT(STRCAT(' 货币资金造假(假存款): ',CON2STR(货币资金造假②,2)),' %')),COLORYELLOW;
DRAWTEXT_FIX(1,0.397,0.2,1,'识别: ② “ 利息费用 ” / “ 货币资金 ” > 10%,危险。'),COLORGREEN;
应收账款造假:=CONST(应收账款/总资产*100);
DRAWTEXT_FIX(1,0.16,0.39,1,STRCAT(STRCAT('2、应收账款造假(假销售): ',CON2STR(应收账款造假,2)),' %')),COLORYELLOW;
DRAWTEXT_FIX(1,0.378,0.39,1,'识别:“ 应收账款 ” / “ 总资产 ” > 20%,危险。'),COLORGREEN;
存货造假①:=CONST(应收账款/总资产*100);
DRAWTEXT_FIX(1,0.143,0.58,1,STRCAT(STRCAT('3、存货造假(假库存): ',CON2STR(存货造假①,2)),' %')),COLORYELLOW;
存货造假②:=CONST(存货/总资产*100);
DRAWTEXT_FIX(1,0.143,0.77,1,STRCAT(STRCAT(' 存货造假(假库存): ',CON2STR(存货造假②,2)),' %')),COLORYELLOW;
DRAWTEXT_FIX(1,0.487,0.58,1,'识别:“ 应收账款 ” / “ 总资产 ” > 5%,且 “ 存货 ” / “ 总资产 ” >15%,危险。'),COLORGREEN;
预付款项造假:=CONST(预付账款/总资产*100);
DRAWTEXT_FIX(1,0.68,0.01,1,STRCAT(STRCAT('4、预付款项造假(假购买): ',CON2STR(预付款项造假,2)),' %')),COLORYELLOW;
DRAWTEXT_FIX(1,0.89,0.01,1,'识别:“ 预付账款 ” / “ 总资产 ” > 10%,危险。'),COLORGREEN;
在建工程造假:=CONST(在建工程/总资产*100);
DRAWTEXT_FIX(1,0.68,0.2,1,STRCAT(STRCAT('5、在建工程造假(假工程): ',CON2STR(在建工程造假,2)),' %')),COLORYELLOW;
DRAWTEXT_FIX(1,0.968,0.2,1,'识别:①“在建工程”/“总资产”的值对比同行,若远高于同行,危险。'),COLORGREEN;
DRAWTEXT_FIX(1,0.66,0.39,1,STRCAT(STRCAT('在建工程: ',CON2STR(在建工程/10000,2)),' 万元')),COLORYELLOW;
DRAWTEXT_FIX(1,1,0.39,1,'识别:②“在建工程”连续多年保持很高数额,而且不转化为“固定资产”,危险。'),COLORGREEN;
固定资产造假:=CONST(固定资产/营收总额*100);
DRAWTEXT_FIX(1,0.68,0.58,1,STRCAT(STRCAT('6、固定资产造假(假工程): ',CON2STR(固定资产造假,2)),' %')),COLORYELLOW;
DRAWTEXT_FIX(1,0.985,0.58,1,'识别:与同行对比其固定资产金额/营收总额,查看是否有明显的差异?'),COLORGREEN;
商誉造假:=CONST(FINVALUE(35)/FINANCE(10)*100);
DRAWTEXT_FIX(1,0.663,0.77,1,STRCAT(STRCAT('7、商誉造假(假收购): ',CON2STR(商誉造假,2)),' %')),COLORYELLOW;
DRAWTEXT_FIX(1,0.874,0.77,1,'识别:“ 商誉 ” / “ 总资产 ” > 10%,危险。'),COLORGREEN;