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2010年,某市审计机关受市政府指示,在对某企业破产改制审计中,发现一笔账有两笔会计分录,其中2007年补11号凭证显示,收临时借款70万元,后附7个人名单,少的5万元,多的15万元,且都是厂领导班子交的款;2007年补12号凭证显示,支付某物资供销中心70万元。这么一大笔现金支付款,立即引起了审计人员的警觉。审计人员问财务主管人员张某:“这笔款是怎么回事?”张某道:“为了进材料,不结清欠款就不供材料,车间就得停产,厂里又没钱,只有号召厂领导班子凑钱。”
In 2010, an auditing organ in a certain city was instructed by the municipal government to find in the audit of the bankruptcy reshuffle of an enterprise two separate accounting entries. Among them, the No. 11 document in 2007 showed that it received RMB 700,000 of temporary borrowings, 7 personal list, less 50,000 yuan, more than 150,000 yuan, and are the factory leadership team pay section; 2007 make up 12 vouchers show that the payment of a material supply and marketing center 700000 yuan. Such a large cash payment immediately aroused the vigilance of auditors. Auditor asked the financial controller Zhang: “This section is how the matter? ” Zhang said: “In order to enter the material, do not settle the arrears not material, the workshop had to stop production, the factory did not Money, only to call the factory leadership team up. ”