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Volume 4: The Dragon Raises Its Head Chapter 32: Feeling Safe and Strong

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    "So many?" Fu Xin couldn't help but frowned as he looked at the pile of ledgers on the table that were still growing.  Secretary Xiao Chen, who was accompanying Fu Xin to check the accounts, immediately replied: "Team leader Fu, these are our company's original account data. Our leader said that when the higher ups come to check the accounts, we have to cooperate well and take those that have been processed.  The ledger cannot explain the problem, so in order to show the sincerity of our factory in cooperating with the above inspection, the leader said that we must show the original ledger data to all the leaders for inspection!¡± Secretary Xiao Chen said this, and Fu Xin understood it.  This person is deliberately making things difficult for me. What this means is: You have to check it out!  All my dad's data is placed in front of you, so you can check it out. When the time comes, let's see who is more patient and thoughtful!  In addition, Fu Xin also felt it, and the other party must have understood his intention, that is, Fu Xin did not really come to check the accounts, but prepared these account books to come in to discuss the matter. The so-called audit was just an excuse!  "Okay, Secretary Chen, you can go out first, we will handle it ourselves." Fu Xin saw all the ledgers brought up and immediately started to chase people away!  "Team Leader Fu, don't you want us to go aside and explain? Don't we want to explain these documents and various income and expenses clearly?" Secretary Xiao Chen said.  "Asshole, this guy must have done it on purpose!" Looking at the mocking application of the bastard in front of him, Fu Xin wanted to curse. This was absolutely intentional and there was no need for any doubt.  However, Fu Xin still had to ask this guy out. Fu Xin said: "Thank you! No need, Secretary Chen, we will check it ourselves." "But" The secretary, Xiao Chen, hesitated to speak.  "But what?" Seeing Fu Xin's direct question, the secretary, Xiao Chen, puffed up his chest and said, "But what if you lose our documents during the audit? When the time comes, the superiors will come to audit the accounts again.  " "Uh" Fu Xin looked at Secretary Chen's mocking expression and was speechless. Yes, if we lose the original data here,  , then he won¡¯t be able to explain clearly. In addition, if the third component factory in Beijing really wants to mess with him, it can completely fabricate a crime that he lost the receipt.  Cleared!  But this If Secretary Chen is not allowed to leave, does Fu Xin really have to go and investigate? Then he has lost the original meaning of his trip!  ¡° Moreover, if we want to check the pile of original ledger data in front of us, we have to check the year and month!  "Okay, Secretary Chen, I'll trouble you to come here and keep an eye on it." Fu Xin gritted his teeth and said, in order to save face, he had no choice but to endure the humiliation and bite the bullet!  Auditing accounts and finding problems with the books can be roughly divided into four aspects: The first aspect is to find problems from abnormal times, which are divided into two categories.  The first category is to discover abnormal times from the specific time when economic business occurs.  That is, if the accounting voucher does not reflect the specific time when the business occurred, or the specific time reflected is obviously inconsistent with the content of the economic business, it should be regarded as an abnormal time, and further verification needs to be done with the help of other information.  The second category is to find abnormal time from the length of time.  That is to say, in the process of purchasing and selling goods, there is a certain order of purchase, sale, transfer and storage of goods, and the normal time can be calculated based on valid documents. If the order is found to be reversed for no reason, or the time is far beyond the normal time,  It is necessary to further identify the reasons.  The second aspect is to discover problems from abnormal locations, which are also divided into two categories.  The first category is to discover abnormal locations based on distance.  That is to say, in the process of business operation, the same product can be purchased from multiple channels and multiple locations. Under the same conditions, in order to save costs, it should be purchased nearby instead of looking far away, or frequent and repeated buying and selling, which will lead to guanxi, kickbacks, and embezzlement of money.  It should be regarded as an abnormal location and the cause should be further investigated.  The second category is the discovery of abnormal locations from the flow of goods.  That is to say, the flow of goods determines the locations involved in the purchase and sale business with certain rules.  If the location has nothing to do with or contradicts the content of the economic business, it should also be regarded as an abnormal location for further investigation.  The third aspect is to find problems from abnormal numbers, which are divided into three categories.  The first category is to discover abnormal numbers from changes in the size of digital values.  That is to say, we must grasp the limits of the volume of economic business itself.  For example, the management fee of a certain company is between 50,000 and 60,000 yuan per month, and this month it reaches 90,000 yuan. This 90,000 yuan is an abnormal figure for this company's monthly management fee, and further examination is needed to clarify it.  Doubtful.  The second category is to find abnormal numbers from the positive and negative directions of the numbers.  That is to say, we should grasp that the economic business itself shouldIs it a positive number, should it be a negative number, or can it be both positive and negative.  For example, fixed assets, materials, monetary funds, etc. in the asset account should all be positive numbers. If there are negative numbers, it is an abnormal number and requires further detailed investigation.  The third category is to discover abnormal numbers from the accuracy of numbers.  That is: Generally speaking, accounting figures are more accurate than financial planning figures.  Among accounting figures, those that should be accurate but are not accurate, and those that should not be accurate but are so accurate that they are unrealistic, are all abnormal numbers. We need to ask why and further understand them.  The fourth aspect is to discover problems from the abnormal correspondence between accounts, which are also divided into three categories.  The first category is to discover abnormal account correspondence from the direction of fund movement.  That is to say, the movement of funds always has an ins and outs. Commodity funds come from monetary funds, and their origin is reflected specifically through the "inventory commodities" account.  Under normal circumstances, the debit side of the "Inventory Goods" account corresponds to the credit side of the "Bank Deposits" account or the "Accounts Payable" account.  The credit of the "Inventory Goods" account reflects the decrease of goods. Under normal circumstances, their destination is sold and used by the unit; under special circumstances, there is inventory loss or damage, etc.  Therefore, the accounts corresponding to the credit of the "Inventory Goods" account include "Bank Deposits", "Accounts Receivable", "Administrative Expenses", "Pending Loss and Loss" and other accounts.  If unusual directions are found during the audit, special attention should be paid to further clarify the true situation.  The second category is to discover abnormal account correspondences from the source of fund movement.  That is to say, every economic business involves the source and destination of funds. For example, if monetary funds decrease, commodity funds may be formed, claims may be formed, and fixed assets may be purchased.  If a non-corresponding relationship is found, it should be reviewed as an abnormal correspondence.  The third category is the discovery of abnormal account correspondence from transfers of receivables and payables without original vouchers.  That is, during the audit process, it was discovered that some units had committed fraud and violated financial disciplines. One of the main means was to manipulate accounts receivable and payables.  therefore.  When auditing accounts, special attention should be paid to those accounts receivable and payable that do not have original vouchers.  In addition, it is necessary to analyze and study the focus of the problems found based on the specific conditions of the unit being audited.  For example, if there is a sudden change in the key personnel of the unit being audited, it is necessary to check the "living" accounts and find clues from the actual economic activities and the people engaged in economic activities; another example: if the unit being audited has "accounts" outside the accounts, it should be checked  Problems can be discovered by clarifying the source, formation process and existence form of "accounts" outside the accounts.  Fu Xin now has to bite the bullet and see who takes the longest, which is to start from these four aspects. Now it depends on who is patient, who is good at it, and who can endure it!  If there is really no problem with the No. 3 Beijing Component Factory, then the leaders of the No. 3 Jingcheng Component Factory can continue to persevere and watch new jokes.  You can only consider yourself unlucky if you pay for a new one!  But if there is a problem with this account book, Fu Xin doesn¡¯t believe that the leader of the Third Beijing Component Factory can still sit still!  Fu Xin firmly believes that there is something wrong with this account book. China is a country that focuses on human relations and sophistication. Fu Xin does not believe that these leaders can really survive in the mud!  He insisted on not believing this, and don't forget, Fu Xin has a special move!  That is, Fu Xin is a time traveler, and he is well aware of many things that will happen in the future. There is one thing that he also remembers, that is, the director of this factory, Wang Youde, will be a member of the "Operation Tiger Fight" organized by the above in the near future.  A member who has been eliminated, just because of this, he has no fear of paying for his new job!  Now, it depends on who can take the longest and who can sit still!  (To be continued. Please search Piaotian Literature, the novels will be better and updated faster!)
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