最近我们三位会计师受聘鉴定了我区一个县办氧气厂短款1,070元的会计悬案.这笔悬案发生在1983年春,一方说是贪污,另一方说是诬陷.出纳员被停职停薪一年多,诉讼到省、地、县纪检、司法部门. 1982年9月至年底,这个厂派人到一些庙会销售商品,至1983年3月初,出纳员才核对1982年9月以来的现金帐,发现短款1,070元,引起这场风波,成为拖了几年的悬案.我们通过查帐,调查核实,发现并不是短款1,070元,而是由于该厂会计部门没有及时、准确、完整地进行会计核算,将发生的经济业务事项处理错了而造成的. 该厂会计,在没有收款收据的情况下,凭1,070元的银行送款单,没有制作减库存现金、增银行存款的记帐凭证,却制了增银行存款、增应付款的记 Recently, three of our accountants were hired to appraise the accounting shortfall of $ 1,070 short for a county-level oxygen plant in the district. The suspension occurred in the spring of 1983 when one party said it was corruption and the other said it was framed. The cashier was suspended for one year without pay From September 1982 to the end of 1982, the factory dispatched some temple sales to sell goods until early March 1983 when the cashier checked the cash account since September 1982, We found that the short paragraph of 1,070 yuan, causing the storm has become a drag on a few years pending. We checked through the investigation and verification found not short paragraph 1,070 yuan, but because the plant accounting department did not timely, accurate and complete Accounting, the occurrence of economic and business matters wrong and caused by the factory accounting, in the absence of receipts receivables, with 1,070 yuan bank bills of exchange, there is no reduction of cash inventories, bank accounts by increasing the deposit Voucher, but made by the bank deposits, increase accounts payable