The three of them quietly digested the shocking suggestion brought by Zhao Jiayin. Pen | fun | pavilion www. ｂｉｑｕｇｅ。 ｉｎｆｏ

After a while, Xu Haiyan nodded and said, "Okay, Xiao Zhao, what you said is very good, it's better to be like this, now you will preside over the entire evaluation plan, and you say that we will do it, which can be regarded as a test and reward for you."

Guo Xiaorou and Yue Heng took a deep breath of cold air, this treatment is not enjoyed by all interns, and the previous master's students can only do chores for them, run errands, and then complete some calculation tasks with a relatively large amount of calculation, and those tasks of judging and choosing decision-making are completed by the old employees themselves, firstly, these things require experience very much, the interns are inexperienced, and secondly, the old employees have no time to teach those newcomers by hand.

Zhao Jiayin was able to enjoy such good internship conditions, which was indeed beyond the expectations of the two old men. It seems that Xu Haiyan attaches great importance to Zhao Jiayin, and she is determined to train her as a real apprentice.

"Okay." Zhao Jiayin was not modest, and agreed in one bite, which made the two old men feel shocked and sighed, it was really a newborn calf who was not afraid of tigers, and his courage was commendable.

Many graduate students have taken it for a year or two, and when they want him to come out and do it independently, they will still make all kinds of mistakes and fail to grasp the key points of evaluation.

Forget it, there are three people watching anyway, and if there is anything missing, everyone will make up for it.

Ahem, Zhao Jiayin cleared his throat and began to issue the first order.

"First thing, I'll go to the finance office to get the information, you guys rest first."

Haha, the three of them were amused by Zhao Jiayin's appearance.

Zhao Jiayin is not very unfamiliar with this scene, when he entered middle age in his previous life, he worked as an account manager for a period of time and let go of loans. Banks also have a simple set of evaluation criteria for their own lending companies, of course, this standard is based on the repayment ability of the enterprise, not the value of the enterprise. However, the interpretation of financial statements is similar.

And three days ago this week, I presided over the shareholding of Alibaba, this scene, still fresh in my memory, I am afraid that I will not be able to forget it in my life.

Zhao Jiayin took two employees and returned to the conference room with several piles of documents.

"Xiao Zhao, you're going to tire a few of us to death." Xu Haiyan joked with a smile.

"Hehe, how dare I, I think about bringing so many documents back, I want to take a few samples to verify the authenticity of the report, after all, this is not a report of a listed company, it can't be so formal." Zhao Jiayin said.

Guo Xiaorou and Yue Heng were slightly startled, and glanced at each other, their eyes were full of disbelief, if the previous speculation about the acquirer's intentions was because of Zhao Jiayin's open-mindedness and keenness, then this time the small details are more because of experience, and only experienced veterans notice these details.

Is this person really a newbie? And not someone from another investment bank or something like that? Both of them had similar questions in their hearts, but they quickly dispelled it, the graduation certificate can't be faked, and the information clearly shows that Zhao Jiayin just graduated not long ago, how can he be a veteran who has worked for many years? Maybe there really is genius in this world.

"Very well, let's get to work." Xu Haiyan nodded with satisfaction, rolled up her sleeves, and began to work.

Four people began to randomly select samples to verify the authenticity of the financial statements and squeeze out the water on the financial statements. For this kind of private enterprise, it is not easy to have the energy to make a financial statement, most of them are prepared for reasons such as bank loans, so the report has a clear purpose, and the real business data is very different.

And this statement in hand, it is very clear, its existence is to deal with this acquisition, the boss of the money must have deliberately found someone to compile it, the amount of water in it is self-evident, the balance sheet, the depreciation of various assets in previous years is very small, and the assets have been invisibly expanded.

The three of them didn't care, the reason why this job can make a lot of money is because of the high difficulty, the capital market is a battlefield where the smoke of gunpowder is invisible, but the danger is no less than the real war, and even more than that.

The investment bank is a mercenary in this invisible war, with rich tactical and combat experience, able to see through and resolve all kinds of cunning tactics, and complete all kinds of arduous tasks, this is the investment bank, and Lei Lei Brothers Company is the master of this group of mercenaries.

Virtual statements, hidden profits, and false asset statements are common to all of us.

The current financial statement system is a very strict system, the asset responsibility statement, income statement, cash flow statement three statements are interlocking, a change in a certain data will involve the change of other different data in the three statements, it can be said that the whole body is involved.

If it is not the real financial high *** in this road of decades of old finance, it is impossible to write a fake statement with very few flaws, obviously, this money boss hired an accountant is very general, the data changes are very large, some data are forcibly changed, there is no basis at all, and some data changes are too big, which makes people suspicious.

"Xiao Zhao, help me find out the sales record of '06."

"Xiao Zhao, help me find today's receivables."

Once he was busy, Zhao Jiayin became an errand runner, copying materials, looking for various original materials or summarizing materials. Zhao Jiayin breathed a sigh of relief, fortunately he had just picked up the financial information of the two years in one go, otherwise he would have to go to the financial office several times.

This accounting is also too unreasonable, so scribbled and scribbled, which greatly increases the workload of the whole process, almost erasing a lot of data, which is equivalent to rewriting the report.

However, the calculations of the investment bank are not very fine, just rough statistics, and the time is tight, and there is no way to calculate them carefully.

It's 2 p.m.

"Okay, we have roughly mastered the assets and operations of the entire company, Xiao Zhao, you go to get the purchase contract and sales contract, I really want to see what the mystery is." Xu Haiyan stretched and said,

"Okay." Zhao Jiayin got up and went to the finance room to get something.

After a while, Zhao Jiayin came back with more than 20 contracts, with more purchases and less sales, which is also more in line with the situation of this company.

4 people looked at it separately, more than 20 contracts, less than half an hour, everyone has read these contracts, these contracts are some regular contracts, buy some metal materials, plastic materials, and various mobile phone spare parts.

One of the sales contracts has attracted everyone's attention, this sales contract is not the main sales of this company, but a semi-finished mobile phone sales, the sale of a motherboard with various parts and chips, the sales volume is not large, according to the contract calculation, the volume of last year is hundreds of thousands of sales.

"Let's talk about your opinion, did the acquirer want to buy this factory because of this contract?" Xu Haiyan clicked on the sales contract and said, "Yue Heng, you say it first." ”

"I think it should be this contract is right, everyone knows what this contract means, which means that this small company almost has the ability to directly produce finished mobile phones, although this ability is nothing in the mobile phone market, but for the funds that want to enter the industry, this is a shortcut, and there are very rich supporting enterprises here, which can expand production at any time and form a new mobile phone brand." Yue Hengyang said a lot.

Guo Xiaorou nodded and said: "My idea is the same as Yue Heng's, in the customer's requirements, workers, assembly workshops, and contracts, these three types of elements directly constitute the ability to produce finished machines, but what customers want is not this sales contract, but this large number of procurement contracts, customers want to enter, it takes energy to renegotiate procurement contracts, and with these contracts, many problems will be solved." ”

"That's very good, Sister Guo, then you can enter our database and check it, what is the market price of a small factory that also has a complete production of finished mobile phones?" Xu Haiyan said.

"Okay." Guo Xiaorou immediately turned on the computer and entered her company's database to inquire.

Lei Lei Brothers company has a very rich case database, employees will enter each completed case into the database, over the years, this database has become extremely large, a large number of enterprise information around the world can be found in this, of course, the ordinary employees of the Chinese branch can only query the information in the Asia-Pacific region, and do not have the right to query the information in other regions.

In a huge database, it is a very time-consuming task to find a company with similar conditions, and Yue Heng also consciously entered the system to help with the query.

Xu Haiyan ate something, looked back, and found that Zhao Jiayin was looking at a contract with relish.

"Xiao Zhao, what are you looking at so attentively?" Xu Haiyan asked curiously.

"No." Zhao Jiayin handed the contract to Xu Haiyan.

MediaTek, Xu Haiyan saw the other side of this contract at a glance, this is a procurement contract, Aihua Electronics's procurement of MediaTek, the content of the purchase is MediaTek's chipset, and the number of purchases is 500,000 sets?

Xu Haiyan quickly calculated in her heart, Aihua Electronics' semi-finished mobile phone sales last year were 700,000 yuan, about 7,000 sets were sold, and a set of semi-finished mobile phones was sold for about 100 yuan, and MediaTek's chip is enough to support the manufacture of 500,000 mobile phones, if it is a complete mobile phone, according to the sales of a low-end machine of 300 yuan, the annual sales are 150 million.

Xu Haiyan gasped, good guy, I'm afraid this is the real purpose of that customer, a means of production that is enough to support hundreds of millions of sales, the acquirer's chess game is very big, no wonder it has to be hidden so deeply, if Lei Lei Company knows that this plate is so big, it will definitely charge a lot more commissions.

Xu Haiyan glanced at Guo Xiaorou and Yue Heng, who were trying to find information, and did not alarm them, but personally turned on the computer and Baidu asked for MediaTek's chips. The search results came out soon, MediaTek's chips are really in short supply, and there is no way to supply all mobile phone manufacturers with full horsepower, and now MediaTek is no longer signing new contracts, but fully meeting the needs of old contracts.

Baidu shows that there are already manufacturers selling MediaTek chips on Alibaba, and the purchase price of a chip is 21 yuan, but Alibaba has risen to 30 yuan, and the difference in the middle is 9 yuan, that is to say, 500,000 sets, 9 yuan per set, of which the price difference is more than 4 million.

What's more, this is just an economic account, but also to calculate the opportunity value of mobile phone manufacturers, you have chips, others don't have chips, who has the final say in this market, with market share, after the brand is up, how much is this brand worth, so this contract is not such a little bit of interest seen in front of you, but a chain of interests that affect the whole body.