Book friend 20180829070128381 I'm sorry! There is no director of the martial arts plot.

But in the past few days, I have opened the dusty memories and seriously searched for the life fragments of me and Qingqing, my fiancée.

It's so memorable, I can't even remember that I know how to do martial arts, because I'm just a little accountant, the most inconspicuous uncle next door to you, well, at that time, I was still an ambitious young man.

If you can enjoy love, sunshine and fritters, who wants to fight and kill all the time.

A philosopher who will become famous in the future has said: war is only a means of peace!

One day the war burned to his hometown, and the young man picked up a gun to defend the frontier!

One day, I will rush to the front line without hesitation, and use the yellow bullets and the enemy's snow-white blood to tell the invaders that the Chinese people are a little poor, but they are not afraid of death in war!

During that time, I lowered my eyebrows and was pleasing to the eyes, not only did I not take the initiative to cause trouble, but I didn't even bother to think about the bastard who hit me and the mastermind behind him. I just want to live a peaceful life with my wife, son, and wife (I must be talking about Qingqing!) and the army (it should be mediocre). I don't want anyone and unexpected events to interrupt my hard-won peaceful life.

The Buddha said: Evil is rewarded with evil, it is not that it is not repaid, the time has not yet come.

If you do evil in the sky, you can still live, but if you do it yourself, you will not live. A wicked man is his own hell!

I have to be true to myself and to my life.

So, dear book friends, please be patient and wait, buddy is not lacking in blood, when it's time to shoot, just shoot, go to Kyushu, wow!

"Oh, Qingqing's wife and son have already reminded me of the system at the case analysis meeting, how can I forget it"?

Patting his head, I remembered.

The next day, I went to the finance department first.

When I turned on my computer and entered the financial software, I found that in addition to the inventory commodity account, the accountant also used "raw materials", which is only used in the industrial manufacturing industry.

For the corresponding account, she used "other business income" to recognize the receipt of money, and used "other business expenses" to carry forward costs and reduce the materials in the warehouse.

Looking at the financial statements of the past three months, the amount of inventory on the balance sheet (equal to the sum of inventory goods + raw materials) is indeed greater than the total amount of remaining inventory in the warehouse and drug warehouse on the main system.

"Qingqing, I've found the direction! The people from the finance department really didn't tell the truth, they have another system. ”

I said excitedly.

"Oh, really, husband, you're amazing, but how do you know?"

Qingqing's face is charming.

"Well, you see, on their main system, the warehouse, the drug warehouse and the financial software are networked, in other words, even if these three units do not print documents, it will not affect the accurate transmission of data. Of course, in order to prevent errors in the system, such as the system catching a cold, the system requires that the documents must be typed, signed by the next family, and then transmitted to the three units for safekeeping, and reviewed on the respective system terminals, and if the differences are found, they must be reported to the superior for approval and adjustment of the differences according to the prescribed process. “

I explained it patiently and professionally.

"Ah, husband, you made me dizzy, you know, people are unprofessional again, can you understand it in layman's terms?"

Qingqing's wife coquettishly pulled my arm.

"Obey, lead". I gently scratched her little Yao's nose.

"To put it simply, I found that there are some extra drugs on the financial software, but there is no corresponding storage and outbound records on the system of the warehouse and the drug warehouse. “

"So you thought, they're hiding a property management system from you? right, Junjun."

Qingqing's wife got a haircut.

"Well, the noble man is so smart!"

I'm happy to compliment.

Of course, I don't have to clear my wife to follow me to audit, one is that she always wants to find opportunities during her love, sticking to me, and I am tired;

"Ah, no, I didn't say you were naïve, Qingqing wife. "ε=( ́ο'*)))) Alas, how can buddy really be like a thief company stationed in the 105 bus correspondent?

There was a dull pain in my thighs, oops, Qingqing's wife became a roundworm in my stomach.

The right direction is always the guiding light for you to move forward. Otherwise, you will get lost in the mountains and retreat.

Hearing me ask to visit the warehouse again, the finance manager sighed in surprise.

In the morning, I exported the data of the raw materials and other business costs of the financial system - the detailed accounts of raw materials in the past three months, and analyzed the detailed records of its four sub-databases, namely the medical insurance library, the community health service center database, the medical department database, and the operation center database.

The so-called operation center is the administrative and logistics department of the hospital, and the amount of shipments that occur every month is not large, and it is very stable, and the number of occurrences is not much.

Well, that's not the point of our troubleshooting.

The medical insurance bank and the community health service center have a large amount of business and frequent out-of-storage, and it happens almost every day.

In the case of extended audit and joint inspection of other business income, multiplied by the average gross profit margin, the resulting cost is also equal to the inventory materials carried forward at the end of the period.

The audit is deadlocked again!

The monthly reduction of materials in the raw material warehouse is consistent with other business costs, amounts and quantities carried forward at the end of the accounting period, and there are also random inspection of the outbound documents as evidence.

But why is this happening? There will be a difference between the materials in the accounting books and the materials in the raw material system of the warehouse management?

Also, who owns the warehouse inventory sheet, and why don't you give it to me?

It can't be that you want to take advantage of the opportunity to frame and take revenge, right?"

Qingqing's wife quickly dispelled my suspicions, and said, "The chief of the financial department is new, and the time is less than a month, so I shouldn't be able to form a bond with Aunt Shu. “

"Well, that makes sense. “

After I finished speaking, I quickly turned my attention to accounts receivable. Because there will always be a lag in social security and medical accounting, the correct accounting treatment is: first hang accounts receivable - social security medical arrears, and at the same time recognize other business income.

Of course, every accountant has his own personality, and within the scope of the industry accounting system, he can set up accounting subjects at will, and even his first-level and second-level detailed sub-accounts.

This is supposed to be the discretion of the accountant, right?

Just like the judge, when sentencing, if the law stipulates that a certain article or paragraph of the criminal law is violated, the sentence is 3-7 years in prison, well, 3, 4, 5, 6, 7 and the subsequent 0.5 years are also allowed.

It just so happened that you were unlucky that day, just in time for the judge to have a quarrel with your wife; after eating breakfast at the stall, the boss found 2 jiao and 5 points less, and you were in a bad mood, and sentenced you to a maximum of 7 years (it could have been 3 years), so don't complain, honestly go to a deep prison and accept the re-education of the police officer! Who told you to do bad things?

"Old-timers, your free play can make the younger generations miserable! Your freedom has caused you to lose your way twice." I slandered in my heart.

It's like when we communicate with our brothers and sisters of 56 nationalities, if they don't know Chinese, then you have to learn their language from them.

"Let me understand your language", is many years later, the state song of Xishuangbanna Dai Autonomous Prefecture, the melody is beautiful, the picture is beautiful, at that time, I was learning Dai language with Yu Jingxiang, ah, has not been introduced, she is a Dai little beauty.

In the same way, our accountants have their own language, which is the subject.

If you don't use the subjects stipulated in the industry accounting system and the accounting standards for business enterprises, do whatever you want, and the grass grows and the warbler flies, it is easy for beginners to become charming and charming, and the shallow grass can have no horseshoe!

"I'm sure she'll do it!" because, the buddy, who is getting more and more vain, repeatedly humbly claims himself authority. But this so-called authority, in order to decipher the cipher code of the Bagua Array you set up, has been soaking in loneliness and despair for two days on the beachhead and in the icy waters.

Why, do you want to play your cards out of the ordinary?

Originally, according to the industry system, you can only use the two subjects of inventory goods and medical business income, but you actually risked the world to use the four subjects (I can't bear to criticize you for making a big joke in the world)!

Later in my career, buddies summed up two kinds of people that can't be fully trusted:

One is people who do not strengthen their studies and keep pace with the times. In a later year, buddies happened to lead such a middle-aged man.

"According to the 1985 supply and marketing social accounting system, I have 100 percent judgment that you have made a mistake in setting up the accounting subjects and handling the accounts of the real estate company! This is a manifestation of serious irresponsibility to the enterprise! As a senior accountant, I deeply regret this!

I reserve the right to appeal to the President!"

"Brother, it's 2014, and the new accounting standards for enterprises in 2007 have already been promulgated and implemented!

Give up arguing, it's just that you don't want to have deep friendships!

The great man also said: Don't argue, seek truth from facts!

"Okay, do as I say! Something happens, I, the CFO, are responsible!"

Buddy domineering side leakage, bird's eye view of life!

There is another kind, a young man who has just graduated from college, I am not excluding and despising young people! First of all, I mean the kind that has gone astray and has gone mad!

If, as soon as they join the work, they meet an old accountant who is diligent, skilled and tireless, then the business level will definitely improve by leaps and bounds!

"Well, you can eat this bowl of rice rewarded by the ancestor!" the cross talk actor teased, opened the folding paper fan of "your most precious", and said gracefully.

"So, what would happen if you met the old brother you met in 2014?"

"In another way, you will only be sad!"

In 2017, buddy worked as a consultant at a quasi-financial institution in Lincheng. The ** opened by the enterprise is the gasoline fee, and the beauties of the finance department of the unit have to do it in the office expenses-drinking water expenses.

Of course, because the individual mineral water does not have **, it is indeed replaced with the same amount of gasoline **.

"According to the new accounting standards for business enterprises, according to the principle of substance over form, we are going to do just that!

Three women in one play!

Among them, two are still post-95s.

"You're still a certified public accountant, how did you get mixed up? But he is very knowledgeable, and he has passed through the heavens and the earth!"

Women with sharp teeth have to maintain the dignity of their masters and their own commands in the unit, although they don't even have an accounting certificate, but they can't stand other people's relatives is the advantage of the boss!

Hahaha, gasoline is drinkable, there are many strange things in the reform era!

"Okay, okay, don't argue, lest I say that I use the big to bully the small, and rely on the old to sell the old! ”

I dropped a few words lightly, and then I drove the clouds and went back to the Mianzhu Wonderland.

The buddy was worried and worried, "Master, little girl's master, you should retreat for a few days and cultivate in the mountains for a few years! The more unreserved you are, the more destructive you are!"

True sorrow is indescribable!

Later, as the audit continued to deepen, my scales were about to be blown up. Well, no, slip of the tongue, slip of the tongue.

Something strange is happening!

In the last three months, accounts receivable have neither increased nor decreased, as if they disappeared out of thin air, waving their sleeves and not taking away a cloud.

There was only a pitiful balance of tens of thousands of dollars from three months ago, and the loneliness covered the sad eyes when he said goodbye.

Things are abnormal, they must be demons!

Let's put it this way, a very large hospital, for three consecutive months, without a medical insurance card, is it that this month's medical insurance card expires? Or has it been declared invalid?

Readers have a deep understanding that with the development of the times and the progress of society, our country's guarantee for people's lives has become more and more refined. A few years later, the peasants have been included in the new socialist rural medical insurance system, and every year, they only need to pay a symbolic amount of money, they can afford to see a doctor, afford to take medicine, and enjoy a healthy life!

According to normal accounting, the hospital does not arrive at the account immediately after the patient or family members have swiped the medical insurance card, and some serious illnesses have to be approved for medical treatment, and the time will be delayed for several days.

According to the regulations, the hospital must also adopt the accrual basis (corresponding to the cash payment system), the list has been made, the drugs have been taken, the accountant should carry forward the cost, reduce the raw materials (accounting is set up randomly, industrial enterprises only use this account) warehouse materials.

So what is accrual accounting? For example, my wife and I have blood thicker than water, so I must be responsible for her; instead of waiting for the civil affairs bureau's big red marriage certificate to be in hand, we will hold a banquet and take back the money we have paid before. In other words, even if you haven't received the money, you still enjoy the rights and responsibilities. So, the former is the accrual system, and what about the latter? Well, it's going to be answered!

As for the money owed by the patients, you can go to the medical insurance center! Rest assured, they will not be in arrears!

So, while tasting tea to confirm the income, the accountant hummed and hung accounts receivable - medical insurance arrears receivable, and after a few days, the money arrived, and the red letters offset the accounts receivable, and everything was fine.

The accounts receivable account three months ago was still bustling, and the warblers were singing and dancing, why did they suddenly announce their farewell to the stage?

There will be a whole bunch of disappointed fans despairing!

In the same way, in the past three months, the accounting selectively forgets, and there are no accounting entries for the reduction of drug delivery in the medical insurance library.

Is it amnesia?

"Okay, okay, victory beckons to us, dawn is ahead! Qingqing wife, let's go, the goal: warehouse!"

Qingqing, the military and the army visited the hospital for the second time (fireworks are strictly prohibited), can the peak turn around, and the truth will be revealed?