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Also answered a sample question:
Example: Liu a group company subordinate to the finance company's manager, in the organization of state-owned assets clean-up process, found that the finance company's current account settlement business is more, but the reasons for the business and settlement procedures and other imperfections.
① July 3, 2005 to a real estate company to pay 2.2 million yuan by way of remittance, the summary column states "prepaid contract payments", but no economic contract, the remittance order does not indicate the contract number.
September 28, the same year and received a remittance of 2.252 million yuan, bill of lading and other information, the nature of the business is: the return of the prepaid contract received by the B company on July 3, and pay compensation of 52,000 yuan.
The real insider: Liu Mou in the name of the finance company to the B company pre-purchased 4 sets of housing, each set of negotiated price of 550,000 yuan, has not yet applied for a real estate license. early September B company developed the official sale of housing, each set of housing rose to 690,000 yuan; Liu Mou in the name of the finance company will be booked for resale of 4 sets of housing to the A company, the A company according to the requirements of Liu Mou of the 2.252 million yuan of money remitted to the finance company The remaining difference of 508,000 yuan transferred to Liu someone's bank card.
¨C According to the finance company's internal regulations on the lending rate of funds, the funds should only get interest income of 3. 84 million yuan.
¨ ② October 10, 2005, the finance company in the name of the funds paid loan to the C company borrowed funds of 10 million yuan, the monthly interest rate of 6 ‰, there is a contract for the loan of funds. But the contract is only the official seal of the financial company and Liu's signature, the C company only a vague official seal, no signature of the person in charge.
¨December 8, the same year, company D to return on behalf of the C company to pay off the principal and interest in the name of the return of principal and interest of 120,000 yuan.
¨The real insider: because of the end of the year the power plant coal tension, rising prices, Liu Mou and C company cooperation from Shanxi to buy 10 million yuan of coal sold to D company, the actual selling price of 13.8 million yuan. D company (power plant) according to the requirements of the C company will be 10.12 million yuan of which directly to the finance company, the difference in price of more than 3.7 million yuan paid to the C company. C company received the money, according to the joint operating agreement to pay remuneration to Liu Mou, and the company will pay the money to C company. The joint operating agreement to Liu to pay remuneration of 1.1 million yuan, after withholding personal income tax, the actual payment of more than 700,000 yuan.
¨① Describe the accounting characteristics of this type of case;
¨② a description of its basic forensic methods;
¨③ Describe its method of evidence categorization and provision.
1, accounting characteristics (personal opinion)
Accounting chaos, the use of internal control deficiencies and loopholes; through the fictitious name of the transfer of monetary funds out of the property formalities are incomplete,
2, forensic methods: from the main body of the misappropriated evidence, from the main body of the misappropriated evidence, from the trajectory of the monetary funds, and from third-party forensics. (Also made up)
3, evidence categorization: accounting evidence evidence, quality bad evidence, documentary evidence, physical evidence, external evidence