The reason why small businessmen were selected to come over for a conversation was that Zhao Changfeng also considered it.

When the audit team entered the fund management center and had an interview with the relevant personnel, Zhao Changfeng found that the small businessman seemed to be generous and capable on the surface, but there were some cowardly and fearful factors hidden in the actual surname. Because when Zhao Changfeng talks to Xiao Shang, Xiao Shang always pushes things and responsibilities on others, and the mantra is who did it, and it was ordered by so-and-so. In addition, Xiaoshang is a college student who has just graduated from college for two or three years, and his social experience is not so rich, so Zhao Changfeng felt that if he wanted to find some hidden problems in the fund management center, Xiaoshang might be a good breakthrough.

The finance department of the fund management center has three chief accountants, and it happens that the business dealings with Zhongzhou Trust and Investment Company are accounted for by small businessmen, so Zhao Changfeng thought about it and decided to find small businessmen to talk. To Zhao Changfeng's surprise, the psychological defense line of the small merchant was more fragile than he imagined, he just asked some questions, and the small businessman's defense line collapsed, and he directly pocketed the hole cards.

Xiao Shang walked out of the temporary office of the audit team, his heart was very heavy, he didn't expect that the head of the audit department, Zhao, had such a keen sense of smell, and he immediately grasped the key issues.

The Treasury Management Center and the Zhongzhou Trust and Investment Company began trading treasury bonds in early November, and in terms of accounting operations, small businessmen were in charge. At that time, when the small merchant saw the first transaction, he felt that the business information was a little incomplete, so he called to ask the manager of the business department. Manager Fang of the business department meaningfully warned the small businessmen not to ask so much, this business was personally explained by Director Wu of the center. After hearing this, the small businessman did not dare to ask any more questions, so he had to add some things to the business information, make a voucher for the transaction, and register it in the account.

After dealing with it, the small merchant began to feel uneasy, for fear that there would be something wrong with the deal. Fortunately, on November 28, the business department made a second transaction, which was in the opposite direction to the transaction at the beginning of the month, and the funds were transferred back, and the small business breathed a long sigh of relief.

Then, at the beginning of December, the business department bought a batch of treasury bonds and continued to entrust Zhongzhou Trust and Investment Company for safekeeping. Sure enough, at the end of the month, the business department entrusted Zhongzhou Trust and Investment Company to sell the treasury bonds, and the funds were transferred back to the account of the fund management center.

This made the small businessman's heart more stable. He thought that as long as the funds could be returned on time, no matter what was behind these transactions, as long as the funds did not incur losses, he would not have to bear any responsibility.

However, the small businessman never expected that in January, the business department would entrust the Zhongzhou Trust and Investment Company to buy more than 10 million treasury bonds, and there were still some doubts about the business information, which frightened the small businessman. He called Manager Fang of the business department again, and Manager Fang impatiently asked the small business to ask Director Wu. Xiao Shang thought about it again and again, so he took the relevant documents to find Director Wu. Director Wu listened to the report of the small businessman, and said with a smile, the manager of this matter has already reported to him, there is no problem, as for some procedural flaws in the business department, Director Wu will tell the business department about it, so that they can pay attention to it in the future.

With Director Wu's explanation, Xiaoshang was like taking a reassuring pill, and he no longer considered this matter. By the end of January, more than 10 million funds had flowed back to the fund management center on time.

The turning point came in February. At the beginning of February, the business department purchased more than 10 million treasury bonds from the Zhongzhou Trust and Investment Company, but this time, of course, the procedures were complete and there were no flaws, so the small businessmen did not take it to heart. However, at the end of the month, this batch of treasury bonds was not sold as in the previous three times, but was continued to be kept by the Zhongzhou Trust and Investment Company. Xiao Shang just felt a little strange in his heart, and didn't think much about other places.

At 5 o'clock in the afternoon on 29 February, the small businessman was about to finish processing the February vouchers and prepare to settle the account, but Director Wu of the center hurried over and handed the small businessman a bank receipt of more than 10 million yuan, and asked the small businessman to enter the account, saying that the check transferred by the Zhongzhou Trust and Investment Company after selling the treasury bonds had already been deposited in the bank.

The merchant took a look at the incoming bill and saw that it was stamped with a special seal of the acceptance voucher of "receipt and credit", so he explained to Director Wu with a smile: "Director Wu, this incoming bill is an acceptance receipt issued to us by the bank, indicating that the check has been accepted by the bank, but the money has not really arrived in the account of our fund management center. Therefore, it cannot be used as an accounting voucher for receiving money. ”

Director Wu was stunned for a moment and said, "Xiaoshang, why can't it be used as a receipt voucher?" Isn't this bank already accepting it? ”

Xiao Shang was a little funny in his heart, Director Wu is still the director of the fund management center, and he doesn't even understand such simple financial knowledge, but he only dares to smile secretly in his heart, and he doesn't dare to bring it out on his face, but patiently explains to Director Wu: "Director Wu, Zhongzhou Trust and Investment Company issued a check from the Bank of Communications, while our fund management center opened an account with the Industrial and Commercial Bank of China. So this kind of check involves an interbank transfer. Inter-bank transfers generally need to go through the clearing house of the People's Bank of China, which takes about a day. Therefore, after ICBC got our bill, it stamped the acceptance seal and returned it to us to express that it accepted the business of transferring the funds, and then returned to the clearing house of the People's Bank of China and the Bank of Communications for exchange, if the Bank of Communications did not return the bill, then one day later, the funds would be transferred to our account at the ICBC. After ICBC confirms that the funds have arrived, it will give us another receipt of the receipt, which is stamped with a receipt seal, indicating that ICBC has received the funds, and we can use this receipt with the receipt seal to enter the account. And all you have in your hand is a receipt to check with the bank. ”

Director Wu scratched his head and said, "So troublesome?" I really don't know. ”

Then Director Wu smiled and patted Xiao Shang's shoulder and said, "Xiao Shang, how about doing me a favor?" I used this receipt to put in the account first. Anyway, the drawer is Zhongzhou Trust and Investment Company, and there should be no refund for such a large unit. ”

At this time, Director Wu's performance was not as rookie as just now, and he even knew the jargon of ticket refunds.

Xiao Shang said in embarrassment: "Director Wu, isn't this right?" Violation of financial regulations. Besides, it doesn't match the bank statement at that time. ”

Director Wu laughed and said, "Small businessmen, it is very common for the company's bank ledger to be inconsistent with the bank's statement. Wouldn't it be okay for you to make a bank statement reconciliation statement and indicate that it is 'received by the enterprise, but not collected by the bank'? ”

"But ,......"

"Oh, what is it? Small businessman, why can't you be flexible? Director Wu's attitude became serious, "This money is obviously received by the unit!" Well, let's just say that! ”

Director Wu put the bill acceptance form on the desk of the small businessman and turned to leave.

Xiao Shang looked at the bill acceptance union and felt uneasy, I don't know why Director Wu had to let this money be credited to the account today, but Director Wu is the leader of the fund management center, since he is angry, Xiao Shang will not dare not follow his advice.

On the afternoon of 1 March, the fund management center called the finance department and said that the check of the Zhongzhou Trust and Investment Company had been returned by the Bank of Communications due to a small problem in the writing format.

Xiao Shang was shocked when he heard this, and hurriedly went to Director Wu to report.

After hearing this, Director Wu said lightly: "There is no big problem. Or I'll let them reopen it. ”

Xiao Shang calmed down for a while, and said, "Director Wu, then I will pull out the voucher that entered the bill yesterday, right?" ”

Director Wu shook his head and said, "Little businessman, don't be so troublesome about pumping around." You can do a red-letter voucher in March to reverse it. ”

Later, Director Wu did not ask Zhongzhou Trust and Investment Company to write another check, but directly purchased treasury bonds from Zhongzhou Trust and Investment Company.

There was a big question mark in the hearts of small businessmen. He kept thinking, why did Director Wu do this? If you want to continue buying Treasury bonds, why do you have to rush to sell them before the end of the month? The small businessman suddenly remembered that the business department and the Zhongzhou Trust and Investment Company had signed a contract for the agency purchase and sale of treasury bonds, and had not signed a contract for the custody of treasury bonds, and that the treasury bonds were not transferred back to the fund management center after purchase, but were deposited in the Zhongzhou Trust and Investment Company for a short period of time. During this short-term deposit period, Zhongzhou Trust and Investment Company did not issue a Treasury Bond Custody Certificate to the Fund Management Center. These things don't matter in the accounting period yet, and once it comes time to close the accounts at the end of the month, they must be reflected in the financial statements. In other words, if there is no Treasury Bond Custody Certificate, the treasury bonds must be transferred back to the fund management center.

Thinking of this, the small businessman shuddered, could it be that the treasury bond transactions in the past few months were all false transactions?

(To be continued)