On January 10th, the joint meeting of the financial managers of the group company (like the joint meeting of the chief of staff?) was held at the headquarters.

The new financial manager, a beautiful Qin Lan with a CPA qualification, looks like she is 34 or 5 years old, with a pair of talking eyes, that kind of ability, and that kind of grace, which is really difficult for me to describe.

In the future, don't hold such a meeting once a quarter, we have to suggest Director Zeng, once a month, right?

Ah, listen to the teachings of the leaders and continuously improve the financial level!

Just when my heart was ape, mean and toothless.

"Is Liu Dajun from Putuo District here?" The beautiful manager unceremoniously named her, and even waived her buddy's title of manager.

"Ah, you call me?" is usually used to joking with Director Zeng, and it is usually "you, your title". I stood up.

"Are you deserting?" the beautiful pearls said in a bunch, "You are Liu Dajun, I think the level is high, but that's it! Also, please don't call me by you in the future, am I so old?"

A bird's wrath.

"Don't I want to respect you?" I replied curtly.

"And say, and say!" the manager stomped his foot, and the consequences were serious.

"Ah, don't dare, don't dare. "I'm genuinely scared.

"Hahaha. "There was jubilation in the conference room, how could this be like a little couple there, right?

The director smiled the most, and the fat face rose, squeezing the small eyes into a slit.

"Laugh at what? Seriously. The beautiful leader blushed, "Stop!"

"That's right, a meeting!" the superintendent stood up to maintain order, the smile on his face still unfinished.

Alas, the hardest thing in the world is to hold back laughter! Several financial managers with the law of smiling inertia are holding back their faces red.

"Liu Dajun, tell me, in the fourth quarter of this year, why did the revenue of your Putuo District increase by 30.75% compared with the previous quarter, but the profit decreased by 11.38%? How do you control costs? I heard that you have established a comprehensive budget, is it just an embroidered pillow?"

The beautiful manager is straightforward and aggressive.

"Oh, that's right, let me explain. Leader, in the fourth quarter, our fixed costs were saved by 3.58% compared with the previous quarter, about 698,300 yuan, and the commission and reward increased by 5.74%, and the data was 1.1197 million yuan, so that the total increase was 2.16%. "I'm carrying the data, and I'm still very proud, the whole group, and I dare not read the analysis report, I have a good memory, I can't help it, I curiously recited the last 100 digits of pi at the age of 7, and I still remember it.

In Zhang Helun's words: Although I want to be low-key, my strength does not allow it!

"Yes, you also know that the whole expense has only increased by 2.16%, so where is the rest of the profit? This is 28.59% less than 30.75%!"

The beauty's logic was impeccable, and everyone else was confused and nodded frequently.

"Hahaha, Manager Qin! I want to remind you: Please carefully verify whether the growth of net profit is the same as the growth ratio of sales revenue? Secondly, don't you look at gross profit?"

"Do you want to raise the bar with me? I studied your gross profit, and it did drop by 25%, but that still doesn't explain the fact that the difference between 28.59% and 25% is 3.59 percentage points!"

The beautiful manager's face was red and white for a while, and her expression was rich.

Alas, why do you just drill the horns? Take buddy Liwei, you really miscalculated (the current post-90s generation probably doesn't know the pride and antiques of this accountant, right?).

"Manager Qin, I heard you speak English just now, I guess you are a turtle, right?"

I asked with a smile. We little intellectuals must be sarcastic without dirty words.

"Yes, I'm a returnee. Studying at a university in the United States. How do you know?" she thought I was inquiring into her privacy, right? Forget it, forget it, it's better for a buddy to be less troublesome with your temper.

A philosopher once said, "You can't step into the same river twice!" But in the river of feelings, buddies have already stepped into it twice, and they are all looking for hot-tempered, self-righteous women, and I am the kind of woman at the center of the world.

But I promise: there won't be a third time!

Thinking of Zhang Shan's tenderness and reconciliation, she suddenly felt that this woman was tasteless, but she still thought that she was sad when everyone saw her, and she was defeated when she saw flowers.

"Ah, I guess, you have a standard accent and a little bit of accent. Probably not a suburban London accent. ”

I'm serious nonsense. It seems that I have also lived in these two countries for a long time.

"Oh, are you also studying in the United States?" The beauty is innate with curiosity and will kill the cat.

"Pull it down, Mi Guo, he wants to go! A small county town in the Tianfu Basin is coming down. "The financial manager of a Mi Guo General 4S store sitting next to me, two people from Xidu, Jiangcheng in the north, changed their accents.

"I said yes. ”

The beautiful manager began to study the material of the ceiling again.

"Let me tell you the truth. Last month, a special administrator of the national tax department suddenly called the superintendent and said that we had evaded taxes in Putuo District, and strictly demanded back taxes and fines. I asked her, is it a report from the masses, or a customer complaint? Our company is in good order, even if it does not open ** income, it has also declared value-added tax. Besides, I haven't seen them come to the company to audit! People confidently said that they were audited from our financial statements. At that time, the director and I were very puzzled, if we could find out the problem with just two reports, we were really the only masters in the country! Tell me about it, Director. ”

I always shape and maintain the authority of the director at critical moments, the credit is always the leader, the mistake is your own, in the workplace, you have to be able to do this, promotion and salary increase are just around the corner!

If you don't believe me, try it first, practice is the only criterion for testing the truth.

"Ahem," the majesty of the leader is mainly reflected in the level and timing of the hygienic cough. "Ah, this one, that's the thing. Let me make a long story short: the supervisor found that the sales revenue of Dajun Company last month was 2,109 yuan, and she calculated the output tax of 3,064,400 yuan and the current input tax of 1,533,700 yuan, so the value-added tax payable this month was 1,530,700 yuan. But in fact, the company only paid 897,200 yuan, therefore, tax evasion of 633,500 yuan. She thought she had made a meritorious service, and asked me and Dajun to go to the tax bureau with all the vouchers of the previous month to accept punishment.

As a result, 4.36 million yuan of sales revenue was separately accounted for, which was the towing fee income of the company's independent service department. ”

"Is there any way to say this?" the beautiful manager stared at the innocent big eyes and wondered, alas, she is probably also a top student, but she lacks practical experience, right?

If it were me, I would have known what the problem was.

The experience of manufacturing in Bincheng and Minhang districts is not for nothing.

In fact, the supervisor is not fully considered, on the income statement, the main business tax and surcharge are not calculated in proportion to the additional VAT rate, because the business tax and surcharge are mixed in, so it is no longer in line with the proportion of the simple VAT accrual!

Dajun, do you want to say that the specific problem is analyzed in detail, the growth ratio of sales revenue is not necessarily equal to the growth ratio of net profit? Because there are too many variables, such as the gross profit level of towing fees, such as the fluctuation of costs, and the changes in expenses, right?"

The director said calmly. See how quickly people react? Listen to the strings and know the elegance.

"Yes, Director. I replied solemnly.

"Even if that's the case, then, your net profit margin in the fourth quarter was 32.51%, ranking first in the company, how to explain it? Don't you feel blushing? The president also wants an explanation. ”

The financial manager blushed and quickly took the gun again.

"Don't you have a count in your heart? This month, our Putuo District company maintenance withdrawal increased, in order to retain and maintain old customers, no way, we have to use standard parts honestly for some knowledgeable customers, as you know, the gross profit of standard parts stipulated by the public is only 22.5%, and the gross profit of non-standard parts is as high as more than 60%. In the long run, although there will be no safety accidents, where is the integrity?

Buddies hate the kind of people who don't admit their mistakes and pull up the banner to make tiger skins.

"That's not something you think about, you just need to think about improving your net profit margin!"

The financial manager said menacingly, in my eyes, she is no longer beautiful. We can have financial disagreements and arguments, and even if you are not experienced for the time being, and you may have a wrong understanding of the tax law, I think we can forgive you, but I am not happy if you close your eyes and talk nonsense. It was later learned that the manager was the president's cousin.

"Don't talk about this, Dajun, have you studied the recent preferential policy of Donghai City to exempt newly established trading companies from corporate income tax for one year?"

"Studied. "I know that the country's policy is good, it wants to stimulate the economy and drive employment. However, some people with ulterior motives will use it to evade taxes, and it is also called "reasonable tax avoidance".

In my cognition, not a penny less should be paid in taxes that should be paid, and not a penny more should be paid in the study of tax laws. According to the provisions of the tax law, those who meet the conditions can enjoy the preferential treatment given by the state to enterprises, and we will spare no effort to strive for it.

However, the establishment of an ostensibly unrelated trading company, purchasing from other companies or manufacturers that are actually engaged in trading, and then increasing the sales price to each maintenance company (much higher than the market price), and then the maintenance company can pay less enterprise income tax because of the increase in costs and reduced profits, while the trading company does not have to pay enterprise income tax because the newly established company is exempted from enterprise income tax for one year.

On the whole, the corporate income tax has been greatly reduced, which is a loss to the country!

There are individual enterprises that are more excessive, and at the same time set up 7 or 8 trading companies, and purchased materials and accessories after 3 years, and the price is extremely high.

Japanese companies implement zero inventory and just-in-time (jut i

TAME) production, in order to improve the inventory turnover rate and the efficiency of capital use, some of our companies are desperately increasing inventory, wonderful!

"Do you have any suggestions?"

The director is really good, and always asks me to speak at meetings and in public, so that I can give me more points and improve my life when I get a salary increase and quarterly bonus (a part of the usual salary is deducted, and it will be repaid after the assessment of the next month at the end of the quarter, and it may not be paid in full) or the year-end bonus (this time it is a real payment).

But this time, for the first time, I shook my head and pretended to be stupid.

"I've been too busy lately to study thoroughly. ”

The husband does things, does something, and does not do something, so that he can be worthy of heaven and earth!

"Mr. Zeng, I'll arrange it. The financial manager is capable and decisive, "I have reported to the president separately, after the Spring Festival, the finance department cooperated with the administration department to set up a trading company, and according to the company's purchase volume last year, and this year's maintenance plan, report this year's procurement plan." It doesn't matter if you over-report points, the interest occupied by procurement funds will not be assessed this year. ”

"Liu Dajun, what do you think?" the financial manager said to me proudly.

"I haven't thought about it yet. "I deliberately mumbled to myself.

"Go back and think about it, it turns out that you are also in vain!"

Who said that what kind of wolf is the subordinate, then what is rampant?

"Okay, I sure. I said this, but in my heart I decided that I wanted Xu Shu to enter Cao Ying in the future.

A few days later, the buddy only received a year-end bonus of 30,000 yuan, and originally, according to the past practice, he should receive 9 yuan (100,000 yuan for Mr. Wu and 80,000 yuan for the director).

The most annoying thing is that the company's monthly issue of "Luyuan Culture" published a signed article by the president, entitled "The Difference between Returnees and Locals - and Talking about the Re-learning of Professional Technology", the article praised the group's financial manager by name, how to return from learning and serve the company;

After the article was published, except for the director, Mr. Wu and a few people in the sales department, who respected me as always, most of them lost their enthusiasm and politeness.

What does it mean to be in a hot and cold world?

This is!

I knew that I didn't show my loyalty publicly, and I didn't take every opportunity to pat the horse, and at the first annual financial meeting, I offended my direct boss again, and I can't remember who said: only women and villains are difficult to raise.

That's right, a poor boy and a rich girl!