Zhao Changfeng listened attentively, but Yangmei stopped talking, she pointed to the cup with her finger, and said with a smile: "Xiao Zhao, there is no water in the cup!" ”

Zhao Changfeng hurriedly said, "Teacher Yang, I'll pick you up!" ”

He picked up Yangmei's cup and stepped to the water dispenser in a few steps, and was about to pick it up, when he suddenly turned his head and asked Yangmei, "Teacher Yang, are you drinking hot or cold?" ”

Yang Mei smiled and said, "It's hot, it's hot." ”

Zhao Changfeng took the hot water, trotted all the way back, and respectfully put the cup in front of Yangmei with both hands: "Teacher Yang, please drink water." ”

Yangmei picked up the cup, blew it lightly twice, sucked a small sip on the rim of the cup with her red lips, then put down the cup again, and said with a smile: "Xiao Zhao is quite sensible." ”

Zhao Changfeng asked: "Teacher Yang, what should we do if the other party's statement is inconsistent with our account?" ”

Yang Mei said: "Since there is an inconsistency, at least it means that there is a problem with one party's accounts." At this time, we must first keep quiet and adopt different methods according to different situations. ”

"Generally speaking, there are two situations, one is that the amount of the statement that the other party brings is less than the amount recorded in our account, for example, the other party's statement shows that we owe him 8,000, but we owe him 10,000 in the account book, then at this time we have to carefully check our account books and accounting vouchers one by one to see if we made a mistake in the bookkeeping. If we make a mistake in bookkeeping, and the other party really has no records, and we owe the other party 8,000, then we have to correct the error in our account book and change the amount owed from 10,000 to 8,000. ”

"If we are not wrong when we keep the accounts, we do owe the other party 10,000 yuan, but the other party underwrites or omits, thinking that we owe them 8,000 yuan, then at this time we have to be quiet, open a reconciliation statement in duplicate, which indicates that as of the reconciliation, we owe the other party 8,000 yuan, and after stamping the special financial seals of both parties, we and the other party will each keep a copy. In the future, the accounts will be settled with this statement. ”

"Teacher Yang, is it okay to do this? What if the other party finds out that they have missed or missed the memory in the future? Also, even if the other party doesn't come to us, what will we do with the extra 2,000 yuan in our account? Zhao Changfeng asked with doubt.

This method of dealing with it is completely different from what the university teachers have said. University teachers always say that the accounts should be consistent, the accounts should be consistent, and the accounts should be consistent, but now it is okay to match nothing?

Yang Mei said: "Under normal circumstances, since the accounts have been reconciled, the other party's accountant will not spend so much effort to check the previous accounts one by one, so in most cases, the other party's accountant will also settle with us based on the amount on the statement, and there will be no situation that comes to us, which is one of them." Second, even if the other party discovers the mistake later in some situation, they will not admit it when they come to us. Because both parties on the statement are stamped with special financial seals, indicating that the total amount we owe to the other party is 8,000 yuan as of the end of reconciliation, this has legal effect, as long as we insist on this, the other party can only admit that he is unlucky. Of course, occasionally we will encounter a relatively large unit that we can't afford to provoke, in this case, we will also record the accounts payable according to the real accounts, and challenge the balance of accounts payable to 10,000 yuan. ”

Yang Mei took a sip of water and said, "For the extra 2,000 yuan, it's very simple, let's just include it in the non-operating income." ”

Seeing that Zhao Changfeng was still stunned, Yang Mei smiled again: "Xiao Zhao, haven't figured it out yet?" The purpose of asking the other party for a statement is to at least ensure that we will not overpay the other party due to errors in the bookkeeping. If you think about it, if there is an error in the account, you can make a voucher adjustment and come over, but if you overpay the other party, it will be troublesome, which is not only counted as an accounting liability accident, but also it is not easy to recover the overpaid amount from the other party. ”

"Teacher Yang, I understand when you say that!" Zhao Changfeng said: "The main purpose of letting the other party take the statement is to prevent us from making mistakes and taking responsibility!" ”

Yangmei smiled but said nothing.

Zhao Changfeng asked again: "Teacher Yang, what if the amount on the other party's statement is more than the amount recorded in our account?" For example, what if the other party says we owe them $10,000 on the statement, and we only owe them $8,000 in our account books? ”

"It's simpler. As long as the accounts and vouchers are carefully checked, the actual amount shall prevail. If the other party is wrong, then ask the other party to adjust the statement to 8,000 yuan; If our accounts are wrong, we just adjust the accounts to $10,000. ”

Zhao Changfeng nodded: "Thank you, Mr. Yang, I understand everything!" ”

Yang Mei added: "Of course, I said that in the first case, these methods are used when the difference between the statement and the amount recorded in our account books is relatively large. If it's just a few cents or a few dollars, you don't need to spend so much effort, just adjust it according to the real amount. ”

Zhao Changfeng smiled and said, "That's it, I can't stop spending that effort." ”

While speaking, Zhao Changfeng saw that the water in the bayberry cup was almost finished, and hurriedly went over to take another cup for the bayberry.

Yang Mei chuckled: "Xiao Zhao, seeing that you are so diligent today, I will tell you more things." ”

"Thank you, Mr. Yang!" Zhao Changfeng said.

Yang Mei was about to speak, but Manager Liu ran into the financial room sweating profusely.

"Accountant Yang, I, I brought you the statement, and you issued it to me last month."

Manager Liu put all the statements and invoices on Yangmei's desk.

Yang Mei looked at the statement and smiled lightly in her heart, yes, it was indeed opened to Dayun Decoration Company last month. Still, she opened the drawer, took out a ledger, and pretended to check it.

"Well, yes, the numbers on the bill are correct!" Yang Mei put down the account book, "It's just Manager Liu, we have no money in our account, you can come over in a few days to make the payment." ”

Manager Liu suddenly became anxious: "Accountant Yang, won't you?" How can there be no money in the account? If you don't have money, why do you Section Chief Qin approve this invoice? ”

Yang Mei smiled and said, "Who told you not to bring all the formalities?" At the time of Section Chief Qin's approval, there was still money in the account, but when you went back to get the statement, the financial department of the bureau was in urgent need of funds, so the money in our account was transferred. ”

"Why, how can this be?" Manager Liu was so anxious that he turned around, "Accountant Yang, you obviously know that I will go back to get the statement, and you obviously know that your Section Chief Qin has promised to give me this money." ”

"Yes, yes, I know all of this!" Yang Mei said lightly: "I also told the financial department of the bureau, but they didn't listen, and they had to transfer all the money, what can I do?" ”

"Then, then I'll go find your Section Chief Qin!" Manager Liu said.

"Hehe, it's useless for you to find our general manager. There is no money in the account, they have no choice! Yang Mei ignored Manager Liu, opened the drawer, took out the wool, and continued to knit the unfinished sweater.

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