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用“大股东掏空上市公司”这句话来描述济南轻骑一点也不过分。这家目前资本余额27亿元的公司应收账款与其他应收款合计超过26亿元,其中绝大部分被大股东占用。值得一提的是,2000年末12.58亿元的其他应收款从会计核算的角度看是一个明显的错误,原因是它们主要是从应收账款不当转移到其他应收款项下的,本质上依旧是销售产生的应收账款。此外,济南轻骑还为大股东及其关联方提
The use of the phrase “major shareholders squeezing listed companies” to describe Jinan Qingqi is not excessive. The company’s accounts receivable and other receivables totaling more than 2.7 billion yuan currently have a total of more than 2.6 billion yuan, of which the vast majority are occupied by large shareholders. It is worth mentioning that the other receivables of RMB 158 million at the end of 2000 were an obvious mistake from the accounting point of view because they were mainly due to the improper transfer of receivables to other receivables. Shang Shang is still the accounts receivable due to sales. In addition, Jinan Qingqi also provided for major shareholders and their related parties.