One morning, not long after Xia came to the office, there were several people standing at the door, led by a middle-aged man, about thirty years old, looking at Xia, knocking on the door and asking, "Are you Director Xia?"

Summer said, "I am." Pen%Fun%Pavilion www.biquge.info May I ask who you are?"

Seeing that he had found the right person, the middle-aged man beckoned a few people behind him into the office. In the summer, good fellow, there is an old man who is about sixty years old, and has been in the first floor to the third floor for at least five or six minutes and is still panting. There was also a younger one than the leader, who seemed to have just graduated from college, and the other was a young woman, with a shy demeanor.

After looking at the four of them, Xia took out a letter of introduction from the Beijing Commission for Discipline Inspection that had been approved by the responsible comrades of the Municipal Commission for Discipline Inspection and stamped with the official seal of the Municipal Commission for Discipline Inspection, and handed it to Summer.

He continued: "Several of us are division-level investigators of the joint investigation team of the Central Commission for Discipline Inspection and the Beijing Commission for Discipline Inspection. My surname is Huang, and I came to your bank this time to investigate a case related to one of your bank's customers and the original head of Beijing. ”

When Xia heard this, he thought to himself: The origin is not small, and the secretary of the Municipal Commission for Discipline Inspection personally signed and approved the opinion on his letter of introduction. However, when they arrived at our bank, they should not be received by me! He asked, "Director Huang, have you told our president after you came out of the Commission for Discipline Inspection?"

Director Huang replied, "I have not only met with the president of your branch, but also went to your head office to learn about this matter. They want us to come to you. ”

After hearing this, Xia immediately felt that President Wang was incredible, and he didn't say hello to me first when he had such a thing. Then he tentatively asked, "Which company do you want to know about?"

Director Huang said: "It is Shenzhen Anyan Automobile City Co., Ltd., which once made a joint venture contract with our Beijing China Automobile Company, and asked for a lot of auto parts of China Automobile Company, but did not give money, only provided a deposit certificate mortgage of a company in Zhongshan, you see, this is a copy of the deposit certificate deposited in your bank." ”

Xia took the copy he gave and saw that the deposit receipt was the 14 million yuan in the name of Zhongshan Company, which had been mortgaged by Anyan Company to Hubei Branch, and was later withdrawn by Anyan Company in advance. At that time, after withdrawing, part of the loan was repaid, and another 8 million yuan was used as the interest rate differential fund for the organization's deposits, which was supplemented by Chen's operation to supplement the deposits of the branch.

Xia couldn't help but secretly complain: "It turns out that this is another serial set under Zhu Chi'er: a deposit receipt made two promises, no wonder when Zhu Chi'er had an accident in Hainan, Mr. Zhang, the legal representative of Zhongshan Company of this deposit receipt, wanted to find me privately and asked: 'Is this money still there?' I think this is the reason. Then, Zhu Chi'er knew that this certificate of deposit had promised to others, and deliberately spent it as a fund to make up the interest rate difference, which means that once the political and legal organs track it down, the problems of the Hubei branch will be immediately exposed, and the handling personnel, especially the president, will face a catastrophe. And now that the Central Commission for Discipline Inspection is here, the two presidents are unwilling to take this hot potato, do they want to hide, or are they worried that they will leak their mouths and it will be difficult to clean up the situation, so let me deal with it in front of me first and listen to the truth?"

Seeing that Xia Xia seemed to be thinking about the problem, they were reluctant to cooperate, and the young man who looked like a recent college graduate said: "Let's also check whether this company has given fees or benefits to Beijing, so you don't have any worries." ”

Summer said, "I don't have any worries, don't worry." The problem is that we have already sued the company, and this certificate of deposit is pledged by our bank, and we have already used it to repay the loan. ”

At this time, the elderly comrade had already taken a breath and interjected: "You'd better take us to the sales department to verify it on the spot." ”

Summer said, "Okay, I'll take you to the director of the sales department now." ”

After Xia finished speaking, he took Director Huang and another young man downstairs, and went to the sales department to explain the situation to Tan Feiyan, who was received by Tan Feiyan, and Xia immediately went back to his office. At this time, Director Huang was obviously worried that the summer would slip away, so he immediately followed the summer, leaving the young man to coordinate with Tan Feiyan.

Summer returned to the office and continued to chat with them. At ten o'clock, Xia walked out of the office to go to the bathroom, and Director Huang also followed Xia to the door of the bathroom to stand. Summer peed and thought, "Am I really stuck to them?" and even go to the bathroom with the director!"

When he was close to getting off work, the young man had almost done the business of the sales department, and knew that the 14 million yuan was indeed gone. So, they prepared to go back.

Director Huang said to Summer, "We'll come back in the afternoon." ”

Summer said, "Okay!"

In the afternoon, the directors came to the summer office again and asked for copies of the relevant materials of the deposit certificate pledge loan. In the summer, they were given what they wanted, and then they left the Hubei branch to do their research.

When he got off work in the afternoon, Xia saw Wang Xianyao arrive at the branch, so he came to the president's office and said to Wang Xianyao: "President Wang, you don't say hello to me in advance when you see someone from the Central Commission for Discipline Inspection, so that I can deal with it." The people seemed to be very strict, and they followed me even when I went to the bathroom. ”

Wang Xianyao explained a little embarrassedly: "Yesterday, I was at Secretary Shen in the head office, and they happened to come here, looking for Secretary Shen and looking for me together, I had a meeting in the head office this morning, so I forgot to tell you about it." By the way, how did they ask?"

Summer said: "It's still very complicated. It's up to them to check where the funds are being used and how to check them in the future. ”

After hearing this, Wang Xianyao became more serious, and said anxiously: "You tell me in detail." ”

Xia said: "According to my impression, the things they want to investigate are focused on the 14 million yuan deposit certificate of Zhongshan Company that was withdrawn in advance, and this deposit receipt was counted by Lao Zhu as a joint venture project mortgaged to Beijing China Automobile Company, and took away a lot of goods without giving money. Now the task force in Beijing wonders whether Lao Zhu has given money to someone in private. This is a simple matter for this purpose, but when it is seriously pursued, it can become complicated. As for this certificate of deposit, Lao Zhu vigorously asked for early withdrawal, but fortunately, it was not directly transferred to our bank account at the beginning, nor was it moved by the bank, but after all, the certificate of deposit was taken out from the bank for cash, and it was used to pay the interest rate difference. In this regard, if this task force is to investigate, it will be difficult for our Hubei branch to get out. ”

After Wang Xianyao listened, he hesitated for a moment. Obviously, he pondered after some thought, and then said to Xia: "Try to let them take less information, this money has 1 million yuan transferred to the stadium account, which is used to solve the expenses of the branch to mobilize large depositors and prevent business risks, in fact, in addition to the expenditure of the borrowing account, that is, 930,000 yuan." ”

When Wang Xianyao said this, he paused for a moment and said emphatically: "This matter should be avoided as much as possible." ”

Summer said, "Okay, I'll take care of it." ”

Wang Xianyao also said: "The party committee of the head office wants to organize party members to carry out education on revolutionary traditions in stages, hasn't President Huanglu talked about the spirit of Jinggangshan many times? We will go to the first four of them, and arrange for you, President Chen, Shen Ping, and Zhou Tianzhen to go to see and see under what circumstances the old revolutionaries such as Chairman and Mr. Zhu are making revolutions. ”

Xia felt that President Wang arranged these four people for a reason, needless to say, he and President Chen, Zhou Tianzhen was President Wang's nephew, and Shen Ping was the relationship between Vice President He Renyou. He smiled and said: "Okay, when you go to Jinggangshan and strengthen your revolutionary fighting spirit, you should go." ”

After he finished speaking, he glanced at Wang Xianyao and said, "If it's okay, I'll go first." ”

Xia returned to the office and thought, "It seems that President Wang is still at ease with me in his heart. For example, in dealing with the investigation team of the Central Commission for Discipline Inspection and the Beijing Commission for Discipline Inspection, as long as my mouth is slightly damaged and I say a few inconsequential words, he will not be able to eat and walk around. Maybe you'll lose your black gauze hat. However, he just dared to let me toss. ”

In fact, Wang Xianyao does have a unique view of the moral character of summer.

The next morning, Director Huang led the investigation team to the summer office again, and from the conversation, the investigation team must have studied the materials they got back last night. Therefore, as soon as the day came, I asked for a copy of the account page of the company and the summons for the transfer.

Xia wrote a list of co-organizers according to their requirements, took it to the president's office, asked President Wang to sign and approve, and then came to the sales department to hand over Wu Dongmei's copying, and told her: "After the copy is made, don't send it directly to my office, but call me, I will come out to see it first, and then consider giving it to them." ”

Wu Dongmei should do it.

Xia returned to the office, and before he sat down, the young college student said to Xia: "Director Xia, I just graduated from the Chinese Renmin University majoring in accounting, and I would like to discuss with you the theoretical issues of accounting." ”

Xia said: "Unfortunately, when I graduated from high school, the 'Gang of Four' had just launched a right-leaning campaign to criticize Comrade Xiaoping and overturn the case, and the dream of our fresh graduates to go to university was approved. Later, after a few years of labor, the college entrance examination was resumed, and I squeezed into the so-called 77th class of monks of no age limit to accept the selection of the motherland, and reluctantly mixed a diploma in Guangzhou. I don't dare to fight you. ”

The college student said, "So, let me ask you: Accounting theory says that there must be a loan if there is a loan, and the loan must be equal, why do you have only one accounting entry in the direction of the summons? How is this account balanced?"

After listening to his statement, Xia estimated that he was talking about the bank's receipts, and he always felt that it was not the same as the accounting vouchers in the books. However, Summer remembered Governor Wang's advice and should not let them understand the ins and outs of the funds too much. So he deliberately opened the topic and said: "As far as the practice of accounting is concerned, I have been an accountant of the rural production team, and this kind of accounting converts the value of human existence, the value of human labor and the value of pigs, horses, cows, sheep, chickens, ducks, and geese pooping on the buttocks into the same value, and then divides up the total value accumulated by the production team in a year, and its equilibrium relationship at that time is: total value = 60% of population + 30% of labor + 10% of fertilizer After the end of the 60s, perhaps you veteran comrades knew that some accounting authorities in the state were a bit of a trick and engaged in an increase and decrease accounting method, which I learned at the beginning. What to say: There must be an increase and a decrease, and the increase and decrease must be equal. Later, the old accountant of the bank was not willing to be left behind, and came to a theoretical innovation, which was called the accounting method of fund receipt and payment. It's hard to describe the use of this trick in terms of cash in the bank. Because, who can say clearly, whether it is better to put the bank's cash on the receiving side or the payer, or whether both parties should put a cash account? This is also in response to the phrase 'conventional', and later the cash was reflected in the payer account, and when the bank increased the cash, it was indicated in red on the payer side in order to close the account. That is to say, for example, if an enterprise that has opened an account in a bank has deposited 200,000 yuan, and the paying account of the bank account has an increase of 200,000 yuan in the account of this enterprise, but in order to balance the cash that is also a paying account, 200,000 yuan must be recorded in red under the increase item. Doesn't it sound awkward when I say this? However, no matter how awkward it is, it will not be awkward in the principle of balance, and its principle of balance is: if there is receipt, there must be payment, and receipt and payment must be equal. You see, the bank's idea is good, right? Later, around 1982, the state began to use the credit and debit accounting method to record business activities, and at that time I was already a state cadre. I didn't go to any training courses, so I took the textbook of credit and debit accounting and taught myself about it. At this time, I found out that this accounting method, which was thought to be borrowing is borrowing and lending is borrowing, and people don't know what to do, is the source of our different accounting methods. In addition to the rural accounting method, whether from the perspective of human rights or pure accounting, it is still creative, it should be said that other accounting methods are suspected of plagiarism. Of course, this is my one-hole opinion. ”

Summer said a lot of things in a big way, and it had nothing to do with the problem of their audit at all. Director Huang was inconvenient to say more, and the old comrade obviously felt the same way about what Xia said, and felt that he had met not only a knowledgeable person, but also a well-versed history of the reform of the national accounting system, and a kind smile on his face.

At this time, the college student asked a little humbly: "So, you can't balance it at all with such a summons." You explain, explain?"

Summer was expected to touch on sensitive issues, so he said in general terms: "I haven't kept any account of our line." However, I believe that it should be balanced, and it will not be so outrageous. The implication is that if you ask more questions in this category, you will be embarrassed.

At this time, Wu Dongmei opened the door of Summer's office and said to Summer, "Manager Xia, come here." Summer then said to them, "Please wait a moment. ”

After speaking, he came to the confidential room, took the photocopied materials from Wu Dongmei's hand, looked at them, and said to Wu Dongmei: "Don't show the record of 1 million yuan in this account page, and don't reflect the corresponding summons." In case they asked, they said that the amount was small and there was no need to reflect. Wait a minute, you'll bring it in. Summer finished and sat down in the office.

Wu Dongmei recopied the relevant account pages with technical methods as instructed, and then took them to Summer's office, and Summer said, "Thank you for your help." ”

Director Huang and his entourage looked at the photocopied materials and did not talk about the topics they originally wanted to talk about. A few people glanced at each other, then greeted Summer, said, "Thank you!" and then shook hands and said goodbye, leaving the Hubei branch.

Throughout the process of dealing with the joint investigation team of the Central Commission for Discipline Inspection, the two presidents operated on the second line from beginning to end. Fortunately, the investigation team did not make any interrogation records, nor did they dig deeper in the Hubei branch. Otherwise, the transcript of the summer interrogation would have reached the case file of the Central Commission for Discipline Inspection.

People see that this summer is busy, and it is really:

The official is not big, and the problems dealt with are not small;

I don't have a lot of money, but I have a lot of things to manage. (To be continued.) )