Bank of Jilin was cheated

Recently, the reporter found that the financial fraud of Dalian Changbo Logistics Co., Ltd. (hereinafter referred to as Changbo logistics) had increased the profit by 1.4 billion yuan in four years. The accounting firm that audited the company did not conduct on-the-spot examination on the accounts of the enterprise or provide correspondence on the relevant data, but issued the audit report according to the accounting statements provided by Changbo logistics.
Therefore, Changbo logistics obtained a bank loan of 580 million yuan in Dalian Branch of Bank of Jilin by using false financial statements and audit reports. The loan has not been repaid yet, resulting in a loss of at least 654 million yuan (up to December 18, 2018) of the bank’s Dalian branch with interest and principal.
4-year virtual increase profit of 1.4 billion yuan
Back in 2015, Changbo logistics applied to Dalian Branch of Bank of Jilin for a loan of RMB 580 million. In the process of handling the loan, Changbo logistics provided the audit report of the company from 2011 to 2014 issued by Dalian Shenming accounting firm (hereinafter referred to as Shenming accounting firm) to Bank of Jilin.
However, among the four reports issued by Shenming office, only the audit report of 2011 was that Liu, the director of Shenming office and legal representative of Shenming office, took a person to Changbo logistics office to audit and retained the audit manuscript. However, Shenming office did not carry out necessary inquiry, correspondence and other procedures.
In the other three annual audit reports, Liu did not conduct on-the-spot review of the enterprise accounts, nor did he confirm the relevant data. Only according to the accounting statements provided by Changbo logistics, the audit report is issued, and there is no relevant audit draft.
The reporter of “daily economic news” carefully compared the net profit in the audit report issued by Shenming office with the profit actually recorded in the book of Changbo logistics, and found that the virtual increase of Changbo logistics profit in four years had reached 1.4 billion yuan.
Based on the false financial statements and audit reports, Changbo logistics obtained a bank loan of 580 million yuan in Dalian Branch of Bank of Jilin, which has not been repaid up to now. According to the appraisal of Liaoning Ningda Accounting judicial appraisal institute, as of November 21, 2018, the loan balance of Changbo logistics in Dalian Branch of Bank of Jilin was 57999500 yuan, and the interest was 92776000 yuan. As of December 18, 2018, the loan principal and interest of Bank of Jilin Dalian Branch has lost at least 654.4 million yuan.
Liu Mou, the head of Shenming office, confessed the fact that Shenming office issued 4 false audit reports for Changbo logistics, but he only admitted that it was “due to irresponsible work and negligent behavior” and denied deliberately issuing false audit reports.
Liu argued that he did not participate in the actual audit of the accounts of Changbo logistics company and “left the pot” to the assistant staff of the firm. He said that the audit of the accounts of Changbo logistics company was actually operated by the assistant staff of his firm who did not have the qualification of auditor. Due to the limitations of the assistant staff’s business ability, he mistakenly thought that the accounting statement data provided by the other party should be issued for audit. Just report.
The club was fined 150000 yuan
In addition to issuing false audit reports for enterprises, the reporter also noted that the two certified public accountants signed in the three annual audit reports of Changbo logistics from 2012 to 2014 did not actually participate in the process of making and issuing audit reports.
When an accounting firm issues an audit report, it is necessary to attach a copy of the certified public accountant’s qualification certificate to it. However, the person actually attached may not be the person actually involved in making the audit report, which is actually decided by Liu Mou.
Liu confessed that the two certified public accountants signed at that time were registered in Shenming office and did not participate in the audit work. They issued a report in the name of the two certified public accountants after their audit.
What’s more bizarre is that these two certified public accountants, one of whom said that although he had the certificate of certified public accountant, he didn’t understand the accounting and auditing matters at all, while the other was “a little bit stimulated by his head, not the same as the normal people, and had been unemployed at home for nearly 20 years”.
Liu repeatedly argued that “the discrepancy between the financial statements and the company’s accounts is due to the auditor’s irresponsibility and negligence in his work”, while the failure to audit the company’s accounts in the other three years is due to “over belief”.
But in the first trial, the people’s Court of Zhuanghe City, Liaoning province did not use his defense opinion. The court held that Dalian Shenming certified public accountants Co., Ltd. deliberately provided false audit reports with untrue contents for many times in the process of accepting audit business. Under the condition that the actual main business income of the enterprise is only more than 500 million yuan, the amount of false reports amounted to more than 6.5 billion yuan, an increase of more than 6 billion yuan. However, the total profit of the enterprise is more than – 290 million yuan in total, but it is increased by 1.4 billion yuan falsely, which is serious, and its behavior constitutes the crime of providing false documents.
Liu Mou, the head of Shenming firm, as a certified public accountant with professional qualification, should audit in accordance with the auditing standards for Chinese certified public accountants when issuing the audit report for the entrusting unit, but he violated the relevant regulations, did not carry out the inquiry, correspondence, and did not review the accounts on the spot, and only issued the audit report for the entrusting unit based on its financial statements for many times, There is no audit draft, and the signed auditor has not actually participated in the audit, which is inconsistent with the accounts of the enterprise.
The people’s Court of Zhuanghe City, Liaoning Province, imposed a fine of 150000 yuan for the crime of providing false documents by Dalian Shenming certified public accountants, while Liu was sentenced to two years’ imprisonment and two years’ probation for the crime of providing false documents

California fire


The California mountain fire continued to wreak havoc, nearly 200,000 people evacuated and the state entered a state of emergency. Those who were forced to evacuate include many stars, such as NBA star LeBron James, Hollywood legend Arnold Schwarzenegger, and Marvel Craig, the actor of Marvel Shield.

living hell! 94 buildings in California fire were burned and nearly 200,000 people were forced to evacuate
According to CNN, the Los Angeles Lakers star LeBron James sighed in the early hours of the 28th local time that “the Los Angeles fire is really noisy.” He said he had to evacuate to find another place to live, but The progress is not going well. ↓

living hell! 94 buildings in California fire were burned and nearly 200,000 people were forced to evacuate
“Man, the Los Angeles fire is really noisy. I have to evacuate from home, drive my family around to find a house, unfortunately I haven’t found it yet!”

But not long after, he updated a tweet to “report peace,” saying that he had found a place to live. ↓

living hell! 94 buildings in California fire were burned and nearly 200,000 people were forced to evacuate
“Finally found a place where we can stay, it was a crazy night, guys!”

In addition, many Hollywood star luxury homes are also located within the scope of emergency evacuation, they also had to evacuate their residence with the help and assistance of firefighters.

According to Fox News, Hollywood legend and former California governor Arnold Schwarzenegger also pushed on the 28th to inform fans that he had evacuated safely and reminded fans not to stay in danger and evacuate as soon as possible. ↓

living hell! 94 buildings in California fire were burned and nearly 200,000 people were forced to evacuate
“We evacuated safely at 3.30am today. If you are in the evacuation area, don’t mess around and leave as soon as possible.” In the tweet, he also thanked the firefighters for praising them as the true heroes of the Californians.

Coincidentally, Schwarzenegger’s ex-wife and actor Maria Schlevo also said on the same day that he had safely evacuated from his family. ↓

living hell! 94 buildings in California fire were burned and nearly 200,000 people were forced to evacuate

“Thank you very much for the firefighters who have made a life for all of us. We have already evacuated, but we are safe and pray for our neighbors.”

Marvel movie star “Lucentine” Clark Greg also told fans on Twitter on the 28th that he and his family have safely evacuated. ↓

living hell! 94 buildings in California fire were burned and nearly 200,000 people were forced to evacuate
“And my family and dogs are safely in the hotel room, and the magical alarm system reminds us to evacuate.”

A number of large mountain fires have occurred in various parts of California in recent years, causing serious human and property damage. At least 86 people were killed and 14,000 buildings were destroyed in the Campo fire in California last November. The California mountain fire disaster that occurred on October 24 this year continued to spread. On the 27th, California Governor Newson said in a statement that the California government is using “all possible resources” to deal with wildfires.

Seventy Years of Great Traffic Change

Since the founding of New China 70 years ago, great changes have taken place in the field of transportation, connecting 9.6 million square kilometers of the land of Shenzhou, bringing about a growing sense of acquisition and happiness for nearly 1.4 billion Chinese people. The change of transportation means is not only the great change of science and technology, but also the testimony of the common struggle and dedication of countless people.
From the early days of the founding of the People’s Republic to the reform and opening up, the common people from “can walk” to “walk well”, from “there is a way to go” to “there is a car to ride” and “organic to ride”.
In the early days of the founding of the People’s Republic of China, there were only 2783 kilometers of highways, 653 kilometers of railways, old and temporary airports left over from the War of Resistance, and only ferry and small fishing boats for civil aviation. 64% of the people’s travel and cargo transportation depended on manpower or animal power.
In 2018, Yunnan’s comprehensive transportation investment reached a new high of 219.613 billion yuan, ranking first in China. Yunnan Highway has a total mileage of 253,000 kilometers, including 5,198 kilometers of expressway, 82 expressways in 129 counties of Yunnan Province; the whole province has completed the construction of hardened roads through villages; Kunming to Dali, Dali to Lijiang, Kunming to Mongolia Automated Vehicles have all been opened and operated, and the railway operation mileage has reached 3856 kilometers (including 1026 kilometers of high-speed railway). The number of provincial airports has reached 15, and the number of navigation points to Southeast Asia and South Asia ranks the first in the country. The navigation distance of provincial waterways has reached 4339 kilometers.
Time goes on and on. With the glorious years since the founding of the People’s Republic of China 70 years ago, how does Chongqing present itself in this magnificent picture of the whole country?
The first railway built after the founding of New China – Chengdu-Chongqing Railway; Tianjin through Hankou to Chongqing, Tianjin through Hankou to Guangzhou routes opened, marking the formal opening of domestic routes of New China Civil Aviation..
In December 2004, the State Council passed the first national highway network planning, covering a total mileage of 85,000 kilometers, covering 1 billion people. As one of the hubs, Chongqing links the east-west highway to Shanghai in series and the north-south highway to Kunming longitudinally.
In 1929, there were airports in the main city of Chongqing. The Coral Dam Airport built in 1933 was the first land airport built by civil aviation in China. The Baishiyi Airport built in 1939 was the third airport put into use in China.
On December 26, 2015, the Chengdu-Chongqing High-speed Railway was officially opened and operated with a designed speed of 350 km/h and a total length of 308 km. According to the introduction of Chengdu Railway 12306, the Chengdu-Chongqing High-speed Railway is basically parallel to the Chengdu-Chongqing Railway. After passing through the main cities along the Chengdu-Chongqing Railway, it is no longer meandering along mountains and rivers, but cutting straight by high bridges or tunnels. After the opening of the Chengdu-Chongqing high-speed railway, the running time of the two places was reduced to 1.5 hours.
On September 24, a Rail Transit Line 2 train carrying 70 years of “traffic memory” of Shanghai City crossed Shanghai downtown, passing through two major airports and a high-speed railway station, to tell passengers about the vicissitudes of Shanghai traffic since the founding of New China 70 years ago.
Relevant data show that there are 17 rail transit lines in Shanghai, with a total mileage of 673 kilometers, ranking first in the world; Shanghai Expressway leaps from 0 kilometers to 829 kilometers from point to line and network; Shanghai Port container throughput reaches 420.01 million standard boxes in 2018, an increase of 4.4% over the same period of last nine years, and remains the world’s largest in the world. One. On March 24, 2018, Wusongkou International Cruise Port, Asia’s largest cruise home port, ushered in the first three ships to dock together. In 2019, Shanghai was approved to establish China’s first cruise tourism development demonstration zone. For three consecutive years, Shanghai’s cruise business ranked first in Asia, ranking fourth in the world for five years, accounting for 63% of the national cruise market.
In 2018, Shanghai’s two major airports completed an annual passenger throughput of 117,633,300 people, ranking fourth in the world’s cities; the annual cargo and postal throughput of 4,175,700 tons, ranking third in the world’s cities. At present, the largest single satellite office in the world, Pudong Airport Satellite Office, will be put into operation within the year, and the annual passenger support capacity of the airport will reach 80 million people.


India will ban electronic cigarettes

On September 18, India’s finance minister announced that electronic cigarettes would be banned in all parts of the country. The decree was passed by the trade union cabinet and submitted to the president.
Nirmala Sitharaman, India’s finance minister, pointed out that the ban was very stringent, forbidding the production, manufacture, import and export, transportation, sale, distribution, storage and advertising of electronic cigarettes.
The law stipulates that smokers who violate the law for the first time will be imprisoned for one year, fined 10,000 rupees (about 995 yuan), and the punishment for recidivism will be increased. The law is currently awaiting parliamentary approval in November.
More than 1 billion adults smoke in India, which is an important market for the tobacco industry. More than 90,000 Indians die from tobacco-related diseases every year.
In recent days, controversy over electronic cigarettes has continued. The CDC said that the number of electronic cigarette-related pulmonary diseases increased sharply from May to June this year. At present, there are about 500 related cases in 33 states, resulting in six deaths. Serious lung diseases related to electronic cigarettes are being actively investigated and the public is urged to avoid using electronic cigarettes during the investigation period.


The tenderness buried in the street corner

Have you ever had a picture that makes you unforgettable and sad? Have you ever shed tears on those shallow tenderness? Have you ever thought and lamented the person who loved you in the most humble but intentional way?
Every morning when I wake up in junior high school is dawn, even in summer. It’s just the 16-year-old sky. I think it’s already getting dark, because I’m always working hard, doing my homework, and then getting a static score. It’s not that I didn’t want to give up, but one evening and morning later, I began to understand the meaning of persistence.
Home is in the village, across a long lane, only to enter the lane and go straight to my home. But whether I get home or go home, I will always be greeted by the dark blue sky in the evening, even if the sunset has more beauty than the warmth and warmth of home. Although the mood at home always with light guilt.
The sky darkened and sunk at nearly six o’clock, and the street lights in the village began their duty of lighting. At this time, the school bus finally put me down at the last stop, dragging a long tail gas, winding away from the winding village path. When did the moon secretly reveal its face?
It’s really time to prepare for the evening. Every time at this time, I’m always tired, weak and decadent. Walk home step by step in the dim light with the illusory pace.
However, at the moment when I looked up and looked down, I could see the figure standing at the entrance of the lane blurred and clear gradually. The dim street lamp shone a light soft light on his white shirt washed. His hands overlapped behind his back as usual. At this time, the serious and old-fashioned appearance was simple and warm.
When I saw him, my heart was suddenly wrapped in an unspeakable warmth, fine and dense, like rain, moistening things into my heart like silence, as if in a moment, these warmth and illusion into countless sprouting bamboo shoots like life, blooming in my 16-year-old once extremely gray sky.
His eyes seemed to be waiting for a distant person to return, dim and long, even though I thought I had never gone far. And when he saw me, his eyes became as quiet as the dust settled down, clear and peaceful, and he saw that my heart was extremely stable.
He always goes out of the lane silently, and another stands in the corner of the lane silently, waiting for me to come home from school.
His gentleness is always like the flowers blooming in the corner, leaving incense in silence on the street corner.
Rest time at home is always short and rush. Later, I found out that not only before, but also after. When I leave, I come again as always, just like the leaves turn yellow, always drifting off branches, and I always, leave and return, return and leave.
Before daybreak, I have to get up early to go to school again. Monday to Thursday is a night at home. Mother got up early to prepare breakfast for me. I finished eating in a hurry, carried a heavy schoolbag on my back, and set foot on the road to school again. No matter how dark and secluded the road is, I always have to walk alone.
I know that he went out of the lane silently, stood silently on that street corner, and looked at my school back quietly.
There seems to be a lot of strength under my feet. Even though I have crossed the bridge, I am really far away from the village and from him, but I have become brave.
Because I knew that he had watched my departure behind me in silence. So, in order to wait for me to return and see me go, I understand that I should not be cowardly any more.
No matter how far and unknown the future is, I would like to put on heavy armor for that gentle, waving a strange sword in my hand, cutting off a corner for it, so that it can blossom as before.

Happiness is around

Mother’s love, like a sweet and soft marshmallow, wrapped me in it; my mother’s love, like a gentle breeze, blowing my heart; mother’s love, like a drizzle, nourishing me Young mind. For thirteen years, my mother has given me meticulous care.

Today is Mother’s Day. Looking at the big characters on the calendar, my kind mother appeared in my mind, and I remembered the sick care. My mother gave me careful care and care.

I remember that it was a hot summer day. It was at noon, after I had lunch, I insisted on not listening to my mother’s advice for me to take a nap, and sprinting all the way to the beach left behind in front of the construction, in the hot sun. I played happily, regardless of the scorching heat of the sun, and did not care about the fine sweat on my head. The more I played, the more happy I was. When I feel uncomfortable when I feel uncomfortable, I walked slowly to my home. I thought: Maybe it is not delicious at lunch, and my stomach is hungry. I didn’t care about it now, I didn’t tell my mother. However, after a little while, my stomach was even more uncomfortable. The food in my stomach seemed to have turned over. It seemed like I was going over the river. When I wanted to find some medicine, suddenly I couldn’t hold back. “Wow – “The vomiting began, until the belly was empty, and then gradually stopped. My mother immediately stopped the work in her hand and heard the news. Seeing my face pale, squatting on the table, vomiting, immediately took the toilet paper for me, and gently patted my back with my hand, whispered and asked: “Is it better?” After I stopped vomiting, my mother carefully I helped me into the room, and put the pillow up, let me lean up, took out the quilt and covered it on my body, gently patted my head and said to me, “Lake a good sleep, wake up. It is.”

With my mother’s company, I quickly fell asleep. My mother saw that I was asleep, got out of the way, cleaned the floor with a mop, and then gently went to the kitchen to give me a millet porridge. When I woke up, the porridge was already cooked, and the scent of the porridge was already in the whole room. I was filled with it, and my stomach was already screaming. At this time, I remembered that my stomach was already hungry. My mother gave me a bowl of millet porridge, cooked an egg, and my mother put the porridge on her mouth. Blowing and blowing, when I don’t get hot, I send it to my mouth, eating hot food, I feel that my heart is also sweet, this is happiness! After the mother finished the meal, she found the medicine for heatstroke at home. After I came to the water, I took a few more words to go to work. Looking at my mother’s back, my heart was warm and my eyes were red. My heart was filled with a touch of emotion. Yes, my mother took care of me in such a normal life. When my clothes are dirty, my mother will always use my rough hands to scream, but my mother never When I was sick, my mother always touched my head with warm hands and told me not to be afraid; when I encountered setbacks, my mother always encouraged me with kind words and made me brave. Facing difficulties. My mother gave me meticulous care. How can this not touch me?

In that bowl of simple porridge, I saw the deep love that my mother contained. In the thirteen years, I realized the hardship of my mother today. In this bowl of porridge, I was touched!

The charm of jade carving

A few years ago, in an occasional opportunity, my father bought a screen of green sculpture about 20 centimeters high from the antique market. Although the price was not expensive, it was placed in a deserted corner of the home after buying it, but suddenly it added vigor to the inconspicuous corner of the home. This screen jade carving looks like the shape of a Buddhist hand on the whole. In the center of the Buddhist palm with its own dignity, a beautiful bridge crosses it. The arc is vividly engraved. The lines are even and delicate. The whole body surface is light green. The rest of the scenery is accompanied by a little brown. The Buddhist thumb is engraved in the same position. A high mountain, on the middle of the mountain, presents Brown terraces and pavilions, occasionally dotted with flowers and green grass. A bird is inlaid in it, as if it is chirping in a green tree. Under the bridge, there are ripples, which are incisively inlaid, undoubtedly the ripples after the breeze, and there are various kinds of ripples in the water. The shape of pebbles, pebbles show pure white, and that is particularly clean, thorough white, in the middle and upper part of the index finger and middle finger is a round of red sun, the sun’s surface and shadowy things with five features, in a word, the sculpture of the finishing touch, the whole instant of the sun is vivid, as if there is a sense of leaping eternal life at any time, Above the little thumb and ring finger is an old pine, which stands on the right side of the bridge. The old root of the pine is also situated in a few sparse homes. The overall feeling of the picture is like a paradise, elegant, quiet and solemn. I like the screen jade carving very much. Although it is not so noble, it emits a unique charm all the time around him. The deliberate mosaic is also like a casual essay, where it passes naturally complete and tortuous. Everywhere there is a beautiful scenery. All along, whenever I encounter troubles in life, I will stand alone in front of this screen jade carving and silently pour out some of my troubles, sadness of departure, and the bits and pieces of bitterness and sweetness that I have passed to it in my heart. Gradually, in the process of talking, I seem to have merged with this screen of jade carving. I feel like walking on the bridge and looking around. I am enjoying the scenery around me. People who appreciate the scenery are also enjoying me. They are all in one. You have me and I have you. I love my jade carving. It adds color to my life and sometimes relieves many troubles in my life. I also thank my father for buying it so that we can get familiar with each other from strangers. Jade, both warm and cool, has been praised and praised for thousands of years. Now this screen jade carving has been placed in my home for some years. I have moved it from the living room to the bedroom. Every day I have to gently wipe away the dust on it. Almost the first person to get up in the morning is to say hello to it with a smile. Long-term contact, no doubt, we have been old friends, I believe that in the future I will take it with me wherever I go, never separated from each other. I love my jade carving, the temperament that emanates from the whole body of the jade, the individuality that it does not publicize, the light sadness, the little stories, and the unique charm of love it!