On Saturday afternoon, Xia Yu, a junior high school student at Asia-Pacific School, returned home and reported to his mother, Fan Ting, that "I was extorted 200 yuan by a classmate, and this person was Han Yu, who took me and Ma Jun to the playground, and if he didn't give money, some high school classmates would come and clean me up." Pen Fun Pavilion www.biquge.info I didn't have that much money in my pocket at that time, but Ma Jun helped me take out the money first. ”

Xia asked, "Could it be that Ma Jun and Han Yu will join forces to cheat you out of your money?"

Xia Yu said: "No, later we went back to the dormitory, and I went with Ma Jun to find the head teacher, Mr. Yue, and took the money back from Han Yu and returned it to Ma Jun." ”

Xia said to Fan Ting: "This kind of atmosphere in their school is not good, and when I send him to school tomorrow, I have to talk to Principal Ma." ”

On the second afternoon, Xia and his wife sent Xia Yu back to school, found Principal Ma and his life teacher, and asked the school to properly handle the matter and pay attention to the school's school spirit and discipline.

After affirming the parents' opinions, Principal Ma said, "I will pay attention to these things, please rest assured." But this Han Yu has a background that is influencing his growth. ”

When President Ma said this, he whispered to Fan Ting and his wife: "He is the grandson of the former Hong Kong branch chief of the Xin* Society in the United States. He is also here to make a transition, waiting for a visa to go abroad. ”

When the summer couple heard this, they were more relieved.

On Monday morning, in the president's room, Xia Xia, Wu Dongmei, Tan Feiyan and two presidents sat down, mainly studying the issue of the extra 1 million yuan of share capital hanging on the account of the business department. At the beginning, because of the extra 1 million yuan, Wu Dongmei randomly found the name of a shareholder Merrill Lynch Company to hang on the accounts payable, and with the development of the head office's inventory of accounts receivable and payable, the president said that since there is a household name, it will be returned to others, but there is no basis to say that the money belongs to this enterprise. Later, Wu Dongmei told the president: "Manager Xia had participated in the coordination of the People's Bank of China's verification of the share capital of the financial service cooperative, and asked him to verify it. ”

So, Wang Xianyao asked Xia to participate in the study and deal with the opinions.

Xia said: "At the beginning, a lot of the share capital of Hubei Financial Services Co., Ltd. was advanced by the service cooperative, and the People's Bank of China said that the share capital was not true, but in fact it was 18 million yuan. The problem with the extra 1 million lies in the honorary shareholder of Kishio Company, and after the service agency advances money on behalf of Kishio Company, Kishio Company has no intention of becoming a shareholder. As a result, Anyan Company allocated 2 million yuan to the service cooperative, and later Shenzhen Haodang Company allocated another 2 million yuan to the service cooperative, so that the honorary shareholder of Kishio Company had 4 million yuan to the service cooperative, so that an extra 1 million yuan was paid. ”

After hearing this, Wang Xianyao felt that Xia's statement made sense, so he said: "It seems that what Lao Xia said may be in line with the original situation." ”

Xia added: "The record of 2 million yuan each of the two companies has been reflected in the audit report of the People's Bank of China, which is true." ”

Chen said: "Where is the report now? ”

Wang Xianyao said: "Lao Xia, you write a report, we send it to the head office, if they agree, it will be used as the money of Anyan Company or Kishio Company to offset the loan." ”

Summer said, "Okay. ”

So, after returning to the office and checking the relevant information, Summer wrote:

Some judgments and impressions of the equity funds of the two shareholders of Kishio and Merrill Lynch

In early June 1994, the Shenzhen Special Economic Zone Branch of the People's Bank of China, led by Director Liu, came to investigate the issue of large loans from the Anyan and Kishio companies. At that time, it was found that the transfer of funds by the shareholders of the service cooperatives had to be made in the opposite direction in order to flatten the accounts, which was incredible, and asked the CEOs to explain. It was precisely under this circumstance that a person in charge of accounting in the sales department changed the accounts on the spot in front of Director Liu, which caused great dissatisfaction among the working group and quarreled with the person in charge of the service cooperative. At the end of work that morning, Director Liu pulled me in front of General Manager Zhuang Yu and asked me to evaluate the possibility of entries in the opposite direction from the perspective of accounting and accounting standards. At that time, I judged several possible situations, and the leaders of the service agency were very anxious when they heard it. After the working group got off work, the backbone of the service society concentrated in the office of Deputy General Manager Qin to conduct business debates. The focus is on whether the accounting is wrong externally or internally, and whether the equity is real or false. At that time, I raised the issue of the "Siping" injustice in the accounts as of that date, and intercepted the "Siping" on April 28, 1994, the opening day, and found that there were more than 10 million yuan of injustice. At this time, focusing on the issue of capital verification, the shareholders did not have about 14 million yuan in place, and the capital verification was completed through the continuous use of deposits by the service cooperative. In the case of incomplete accounting records, chaotic entries are formed.

According to the summons and receipts provided by Mr. Zhuang at that time, before the inspection by the People's Bank of China, the share capital of the service cooperatives was 18 million yuan, but it actually reached 19 million yuan. Among the six shareholders, the two companies involved in Kishio and Merrill Lynch did not transfer 3 million yuan to the account at one time, and there was no dispute about the remaining four companies with 3 million yuan each. Of Merrill Lynch's 3 million shares, 2 million yuan was allocated first, and it is said that the other 1 million yuan was not allocated at the urging of the service cooperative, and the leaders of the company planned to transfer the 1 million yuan of equity to Kishio Company. In this way, the shares of the Kishio Company were transferred 2 million yuan by Shenzhen Haodang Company, and 2 million yuan was transferred by Anyan Company in the name of "Mr. Zhu's shares". A total of 4 million yuan as share capital. Later, Merrill Lynch transferred the remaining 1 million yuan, and the service agency handled it as a poster. Before the People's Bank of China entered the site for inspection, the service agency felt that it was inappropriate to link the share capital with "Mr. Zhu", and changed the original summons to "Mr. Liu's shareholding" of 2 million yuan (indicating the meaning of Kishio Company). However, Merrill Lynch's problem is not easy to solve, and its 3 million shares have been indicated on the capital verification report. As a result, Merrill Lynch was identified as 3 million shares, and Kishio was identified as 3 million shares. In addition, Kishio Company posted 1 million yuan. After that, it is unknown how to change it back to Merrill Lynch.

The above is the conclusion drawn from some of the original bases provided by the responsible comrades of the Hubei Financial Services Society at that time when they asked me to jointly judge the accounting and equity capital issues. It is used for reference when checking and confirming.

Summer days

1998，6，2

After the materials were written, they were handed over to President Wang Xianyao in the summer, and Wang Xianyao immediately put them in his briefcase, ready to report to the head office and make accounting adjustments. (To be continued.) )