In fact, the comrades of the People's Bank of China did not come to the Hubei Financial Services Agency the next day. Pen, fun, pavilion www. biquge。 info One day later, it's Sunday again, people are on vacation, and the comrades of the Hubei Financial Services Society are in a state of imminent war.

On June 20, 1994, Director Liu of the People's Bank of China brought an audit team and finally came to Hubei Financial Services Society. They did not go to Zhuang Yu's office, but directly found Qin Xianhong's office near the sales department, and asked Mr. Qin to call Zhuang Yu to the sales department. Zhuang Yu answered the phone, took three steps and made two steps, came to the business hall, and when he walked into the credit manager's office, Zhuang Yu said to Xia: "Lao Xia, you come with me." ”

In the summer, he followed Zhuang Yu to Qin Xianhong's office, shook hands with the comrades of the audit team one by one, and thanked them for coming to guide the work. Subsequently, Zhuang Yu introduced Director Liu to the people present one by one.

After the greetings, Director Liu told Zhuang Yu about the intention and practice of the audit. Zhuang Yu said: "Please rest assured, I fully cooperate." ”

The Hubey Financial Services Society vacated the administrative office and the loan officer's office for the use of the audit team. The first day of the audit ended in a peaceful atmosphere.

The next day, the audit team still came on time. At first, Director Liu took the general ledger of Hubei Financial Services Co., Ltd. to check it, and after finding some problems, he took the general ledger to ask Qin Xianhong, Qin Xianhong had no way to explain clearly, so he called Zhuang Yu to answer. In this gap, Director Liu returned the general ledger to Lin Yun in the sales department. After Director Liu returned to Qin Xianhong's office, Zhuang Yu arrived, and after the two exchanged opinions, Director Liu felt that the data that Zhuang Yu talked about was wrong, so he went to the sales department to get the general ledger. At this time, it was found that Lin Yun was changing the general ledger. Director Liu suddenly became angry in his heart, scolded from his mouth, and shouted: "You Xiao Si, you dare to change your account in front of me, who instructed you?"

Lin Yun was changing the account, and there was a big man standing behind him, and he broke off his drink, this surprise was not trivial, and he trembled and didn't say the whole thing, and then cried.

Director Liu looked at himself crying a woman, and he didn't think he had any great ability, and a sentence rolled in his mind: "Good men don't fight women." So, he quickly withdrew from the business hall, came to Qin Xianhong's office, and said to Zhuang Yu angrily: "Zhuang Yu, you dare to change the accounts in front of the people's bank's audit team! What do you want to do?"

Zhuang Yu didn't know what to do, his face turned red, and he said aggrievedly: "I didn't ask someone to change the account! Who is changing the account?"

Qin Xianhong also asked, "Director Liu, what happened?"

"Let's go and see, the lady of your sales department is changing the share capital in front of me!"

Zhuang Yu immediately walked to the sales department and called out Wu Dongmei and Lin Yun, and asked in front of Director Liu: "Which of you will change the account, and who will hand you over, make it clear to Director Liu." ”

Lin Yun said with a sad face: "I felt that the account was wrong, and I wanted to change it, but I didn't expect that Director Liu was right behind me, roaring like a tiger, which scared me a lot." ”

No matter how you explain it, no matter what you say, Director Liu just doesn't believe that no one is directing. Zhuang Yu couldn't help it, and suddenly thought that he might be able to be a middleman in the summer. He said, "I'll ask someone you might believe to analyze this." ”

"Who?" asked Director Liu.

"Listen to me, this person was introduced by the leaders of the People's Bank of China, and he is also the head of the audit department of the Shenzhen Audit Bureau, which is the summer you saw yesterday. ”

"Let's go together and get him a review. Director Liu said.

Zhuang Yu and Director Liu came to Summer's office, and Zhuang Yu said, "Old Xia, Director Liu is looking for you." ”

Director Liu said angrily to Xia: "I heard that you are an auditor, tell me that the young lady in the sales department changed the accounts in front of me, if no one instructed them, would they dare?"

That is, last night, Xia read the "Alumni Directory Since the Establishment of the School" just sent by Guangzhou Financial College, and knew that this Director Liu was his junior. Hurriedly said: "Director Liu, don't be anxious, what happened at that time?"

Director Liu said: "I just told Mr. Qin that the account of the share capital is wrong, the difference is 2 million yuan, and Mr. Qin called Mr. Zhuang to talk. Later, I returned the account to the sales department, and it didn't take ten minutes to return to Mr. Qin's office, and when I went back again, what was the name of this girl? Ah, Miss Lin Yun changed it there. ”

"Don't worry, Director, we're still alumni. Xia said to Director Liu kindly: "You said that the account is uneven, I will take the time to help you tie it up." You can rest assured, it should be as it is. As for this young lady, it turned out that she had also lost the fixed deposit certificate, and what she did was sometimes difficult for others to understand, and it may not have anything to do with the two CEOs. ”

After hearing this, Director Liu said a little calmly: "We do this business, as long as people with a little accounting knowledge know that bookkeeping should be consistent with the actual accounts, accounts, accounts, account sheets, and accounts, so if you pick up a book of accounts and change them if you want to?"

This shows the ignorance of this young lady. This is not a no-go. Please bear with me. Zhuang Yu said.

"In addition," said Director Liu, "you can bring me a copy of the loan information of the Kishio Economic Development Company." ”

Zhuang Yu said, "Okay, I'll give it to you in the afternoon." ”

……

After this incident, Xia guessed Lin Yun's original intention of changing the account at that time, maybe Lin Yun felt: The financial service agency changed its account for a day yesterday afternoon and evening, and no one said that it was wrong. I didn't expect such a big storm to happen?

"Manager Xia, come to my office. As soon as he went to work in the afternoon, Zhuang Yu called the summer office.

"Okay. Xia put down the phone, took a briefcase and walked to Zhuang Yu's office.

When she arrived at the reception room, Wang Hua said enthusiastically: "Manager Xia, Mr. Zhuang is waiting for you, please-" and then helped Xia open Zhuang Yu's door.

Summer walked inside and greeted Zhuang Yu, Qin Xianhong, and Chen Shiqing who were in the office.

Zhuang Yu said: "Sit down and talk." ”

After Xia sat down, Zhuang Yu asked, "What do you think of Director Liu's anger in the morning?"

"The first question is, whether our equity capital has actually arrived," Summer said. The second question, if it arrives and there is a loss of 2 million, what is the reason and when is the account wrong, we must figure it out. Third, on the premise of knowing which summons is wrong, it is okay to rush the account with a reason, but it is not possible to change the account without a basis. In doing so, great things will happen. ”

"Okay, you have a good idea. Zhuang Yu said, "You see, our share capital was deposited in Futian Financial Services at that time, and this is the receipt of the transfer at that time, you can help me analyze it." After speaking, he took out more than 30 receipt stubs of the bill with the "transfer" stamp from the drawer and handed them to Summer.

After reading it, Xia asked, "There are only six shareholders, why are there so many incoming bills?"

At this time, Chen Shiqing interjected: "Many shareholders did not have money at that time, so they asked us to find a way to advance it and later send it back to us; some shareholders transferred the money themselves in two or three installments. Isn't it going to be dozens. ”

Later, Zhuang Yu divided the more than 30 bills into six piles from memory, and then took out a notebook, which was not less than 18 million yuan after the amount of the advance to them.

Xia asked again: "At that time, was the advance advanced by our financial service society, or was it advanced by the enterprise after turning the corner?"

Zhuang Yu said: "The enterprise is mated. ”

Summer concluded: "It may seem like a mess on the books, but the share capital is still there." ”

Zhuang Yu said: "Wait a minute, after the comrades of the People's Bank of China leave, we will all go to the business department and check the accounts, Manager Xia, you must give full play to your wisdom and see if our accounts can be passed." ”

"Okay. If it's okay, I'll go down first. Summer said.

At around 4 o'clock in the afternoon, the People's Bank of the Shenzhen Special Economic Zone drove a minibus with the words "People's Bank of the Special Administrative Region" printed on it to take Director Liu and the audit team back to the People's Bank of China. After Zhuang Yu and Qin Xianhong sent them away, they immediately called Xu Donghai, Xia and Wu Dongmei and Lin Yun from the sales department to Qin Xianhong's office for a meeting.

Zhuang Yu said: "Today is not a meeting, I will start work immediately after I say a few words." Tonight we will analyze and check our accounts internally and see if we can pass the test ourselves. Now, please ask Wu Dongmei to take out the general ledger. ”

Wu Dongmei went to the business hall to bring the general ledger and handed it to Zhuang Yu, Zhuang Yu said, "Lao Xia, take a look." ”

In the summer, I took over the account book, focused on the record of the share capital, and then looked at the daily sub-account of the receiver, the payer, and the balance of the difference. Then, he asked Wu Dongmei: "Is this general ledger uneven every day?"

Wu Dongmei said: "I didn't keep this account before, I just added the total number of the past few days. ”

At this time, Bu must have come uninvited and also arrived at the office.

After reading the accounts, Xia commented: "Judging from the records of the share capital, this method of accounting is obviously wrong. Because the share capital has been received in more than 30 times in different time periods, it is not possible to record all six shareholders of 3 million at one time, because this is not true, and it is called a discrepancy between the accounts and accounts. So, if it's wrong, you can't find out. ”

Lin Yun interjected: "Isn't it that every shareholder is 3 million? What's wrong?"

Xia said: "This has to go back to the issue that Director Liu said this morning that the share capital is wrong. Everyone thinks, why does Director Liu say that the share capital is wrong? My judgment is that the relationship between the general ledger and the sub-account of our financial service cooperatives does not match. Do you believe it or not?"

"Our account is right. Lin Yun said.

Summer said a little unhappily: "Let's play 'Siping' now to see if our account is right." ”

Lin Yun asked, "What is 'Siping'?"

Xu Donghai said: "You don't even know 'Siping', and you dare to keep a general account in the business hall?"

Lin Yun said: "I used to make plans in the bank. ”

"Let me tell you," Xu Donghai said, "'Siping' is the balance of yesterday's account, the amount of today's receiver, today's payer, and today's balance. ”

Xu Donghai can say this, which shows that he understands the accounting system of the financial system.

Xia said to Wu Dongmei: "Now put out three numbers to analyze, one is the four flat numbers at the end of April, the second is the four flat numbers at the end of May, and the third is the numbers from June 1 to today, to see which month the problem is, or whether it is uneven every month." ”

Wu Dongmei immediately took the account book to the business hall to calculate.

At this time, Lin Yun said to Xu Donghai: "Manager Xu, everyone is a part-time worker, if you don't save face for me, you will have something to do in the future." ”

In less than half an hour, Wu Dongmei had already calculated a total of 12 numbers in three groups, and said: "The figure in April is more than 6 million yuan." ”

Summer took the calculation sheet, and the balance of five or six months was not wrong, and at the same time, some summons were checked. Then he said: "That's right, it's a good thing that there is no big mistake after opening, but before the end of April, although there is an increase of 6 million on the surface, it may not necessarily be just 6 million, because Director Liu said that there is a shortage of 2 million, one more and one less, and there is a problem with the direction of accounting." My suggestion is to start the accounts before opening the business in chronological order. Only when this foundation is laid can the rest of the account be correct. ”

Zhuang Yu waited for Xia to finish and asked, "Do you have any different opinions?"

Qin Xianhong said: "I think according to Manager Xia's opinion, the sales department worked hard, and re-recorded the paragraph before the opening one by one, so as to make the accounts accurate." ”

"That's good," Zhuang Yu said, "Xiao Wu, your sales department will work another night shift, and work hard tomorrow to do a good job in this account." ”

After the meeting ended, Xia and Xu Donghai took a taxi home, and Xia said: "You see, Mr. Zhang, who is respected by Mr. Zhuang, has been working for a month, and he can't even settle the account, and there are many people." ”

"I see that those old men invited by Mr. Zhuang, this consultant and that consultant, have a false name. Xu Donghai said.

Xia said: "When I was checking the summons just now, I stumbled upon a three-year fixed deposit slip of 200,000 yuan written on April 10 with Liu Forest written on it. If my guess is correct, it should be the head of Kishio Village, whom we just met a few days ago. This made me think for a while: is it true that our shareholders really love the society as a family, and when we have not yet opened, we will make a deposit to move, and our own money will not be saved, and it will be deposited in our financial service agency far away from his home?"

Xu Donghai said: "The ghost only knows what's going on!"

The 200,000 yuan is for a reason, but it is not like what Xu Donghai said: the ghost knows what is going on. Perhaps, as long as time passes, the relevant parties will be like pouring beans on a bamboo tube and revealing the original reason.

To find out what will happen next, please look down.