Cheng Tianpei quickly unlocked the screen of his phone and opened the consumption record: "19:20? Scan the code to consume? What code did I scan? How did I spend 2,000 yuan?"

Cheng Tianpei tried his best to suppress the influence of alcohol and tried his best to recall what happened at that time: "19:20, it should be when Niu Xiaobai and I just sat down..." At this moment, the face of a young woman appeared.

In front of him: "Oh! Could it be that you scanned that woman's QR code?"

Cheng Tianpei slapped his head hard: "Oh my god! Isn't that a QR code for WeChat? How could it become a consumption code? No wonder that woman kept making excuses after I scanned the code.

I was talking nonsense, probably because she didn’t want me to look at my phone; after that, she hurriedly checked out and left...it turned out that she had defrauded me of my money! Oh my God! Why did I get fooled again?"

Thinking of this, Cheng Tianpei quickly dialed the police number: "Hello, hello, is this 110? I want to call the police..."

…

In Niu Xiaobai's office, Xue Lili, the accounting supervisor of the finance department, said straight to the point: "The current financial situation of the company is very bad. In the words of our accounting profession, it has now reached the point of 'insolvency'."

Niu Xiaobai is now the deputy general manager of Fuma Company, directly managing the financial department. In terms of organizational structure, Niu Xiaobai is now Xue Lili’s direct boss.

Niu Xiaobai frowned: "Director Xue, I also saw this on the balance sheet. Insolvency, does it mean that we may be forced into bankruptcy and liquidation by the relevant departments?"

At this time, Niu Xiaobai felt a little depressed. The three-year bet between him and Chen Wanshi had only passed more than half a year. If Fuma Company went bankrupt at this time, would it mean that he had lost the bet? From then on, he

Niu Xiaobai and Chen Wanshi have become strangers! So, wouldn’t the efforts of the past six months be in vain?

"That's not necessarily true. Being insolvent does not mean that it will definitely be bankrupted." Xue Lili adjusted her glasses and answered with certainty. "As long as the company is able to pay its due liabilities, this bomb will not happen."

was detonated; to say the least, even if some liabilities exceed the payment deadline and the creditors sue our company, we are still allowed to raise funds within a certain period of time to pay the liabilities - although this situation will be very passive."

Article 2 of my country's new "Bankruptcy Law" does not set "insolvency" as the only limit for bankruptcy, but stipulates that another condition should be met at the same time, that is, the inability to pay off due debts.

According to this standard, when a company becomes insolvent, as long as the company can pay off its debts as they become due, the company can avoid compulsory bankruptcy liquidation.

According to relevant experts, in practice, this standard is likely to lead some companies to pay off due debts by "removing one wall to pay for the other", thereby avoiding the risk of bankruptcy. Generally speaking, third parties other than the company,

It is difficult to know the true financial status of this company. The third party is completely unaware of the growing risk of an insolvent company's black hole of losses. Until one day the capital chain breaks, the bomb is detonated, and it cooperates with it

The third party will be implicated and suffer losses.

Xue Lili smiled slightly: "Vice President Niu, someone once said: Life is like a tiger sleeping next to you. You will be afraid and avoid it. If you don't know that all this is an illusion, it will be a problem. You have to ride on it and smooth it over.

Mao, the purpose of life is to sleep with the tiger. We must face the difficulties head-on, not be afraid of hardships and dangers, and face them head on."

"That's very good! Then, what should we do next?" Niu Xiaobai cheered up and asked.

"Generally speaking, when a company encounters such a dilemma, there are only three methods that can be taken. The first is to require the investor to invest additional capital. As far as I know, our Fuma Group is strong and has the ability to invest a large amount of money.

Funding capabilities. However, General Manager Chen and you need to communicate this to the leaders at the group headquarters."

Xue Lili paused: "There are also cases where the investors of some companies have lost confidence in the company and refuse to make additional investments. This way will not work. Then, the second way is to find a bank and apply to them for a long-term

Loan. As for whether you can get a loan, it depends on the company's asset status, credit status, and the usual cooperative relationship with the bank. You also know that banks are the kind of people who hate the poor and love the rich. When you are rich,

When you have money, they want to lend you money; when you have no money, they don’t even want to talk to you. Haha!”

"What if both roads are blocked?"

"Then there is only one last way left: to realize cash by selling part of the company's assets. This is called a strong man cutting off his wrists to fight his way out." Xue Lili looked at Niu Xiaobai and said in a very serious tone: "As for which way is right?

Whether it works, or which path you want to take, please make a decision with General Manager Chen as soon as possible and implement it as soon as possible. We don’t have much time left!”

Niu Xiaobai nodded solemnly: "Okay, I know the urgency of this matter, and I will discuss how to deal with it as soon as possible with Wanshi."

Then, he said thoughtfully: "But there is one thing I don't understand. This huge Fuma company seems to have a prosperous business; moreover, we have been working hard to improve our financial situation in the past six months. How can we

We are insolvent? Is it because we borrowed too much foreign debt?"

Xue Lili shook her head: "Borrowing foreign debt is not the main reason for a company's insolvency. Let me give you an example and you will understand. For example, we have borrowed 1 million yuan from the bank to buy a piece of equipment. This way

First, although the company's liabilities have increased by 1 million yuan, the equipment has also increased by 1 million yuan in the books as an asset. The increases in liabilities and assets are the same. In other words, as our accounting mantra says

It says, 'Everything borrowed must be credited, and credit must be equal'."

Niu Xiaobai shook his head first, then nodded, his eyes full of confusion: "But... the literal meaning of insolvency is very clear, that is, the company's assets are not as large as its liabilities. How...

…”

"Vice President Niu, don't worry. Let me explain to you the process of becoming insolvent." Xue Lili drew a large square on her work notebook, starting from the middle of the line above and then downwards.

Draw a line to form two rectangles with equal areas on the left and right; then draw a line from the middle of the middle line to the right, dividing the rectangle on the right into two, and the entire figure forms a 90-degree

Inverted font.

Xue Lili wrote the word "asset" in the large rectangle on the left, filled in the word "liability" in the rectangle in the upper right corner, and wrote the words "owner's equity" in the rectangle in the lower right corner.

She pointed at the graphic and said to Niu Xiaobai: "Look, Vice President Niu, the asset and liability structure of a general company is like this: it is formed by various investments from the company's investors, such as capital, equipment, etc.

After the company has been running for a period of time, it will generate liabilities such as accounts payable, long-term borrowings, short-term borrowings, etc. In general, assets are equal to liabilities plus owners' equity, so the balance sheet is

Balanced. So you see, the balance sheet is also called a balance sheet () in English."

Xue Lili adjusted her glasses and smiled: "As a side note, some companies with hollow positions claim to have assets worth hundreds of millions. In fact, the company's assets themselves cannot explain the problem. We also need to look at the amount of their liabilities and the owners.

How much equity there is, the combination of these three can fully explain the structure of a company's assets and liabilities. The owner's equity is precisely where the entire company's wealth lies. In other words, the company belongs to the owner.

How many parts are there? At this point, Vice President Niu, you should understand these things, right?"

Niu Xiaobai nodded seriously: "I have learned these things in school, and I still have some impressions."

Seeing Niu Xiaobai's positive response, Xue Lili continued: "Very good! From this graph, we can clearly see why insolvency occurs. That is that there is a problem with the owner's equity! If all

The owner's equity is missing. When the owner's equity is exactly equal to zero, the assets are exactly equal to the liabilities; if the owners' equity even becomes a negative number, it means that the liability part is very large and actually exceeds the asset part."

Having said this, Xue Lili smiled slightly again: "Vice President Niu, please think about it: Why do some companies reach a certain stage and the owner's equity disappears?"

Niu Xiaobai held his chin and thought for a moment, and then said with a very firm tone: "It was due to problems in the company's operations that resulted in a loss in operating results! In this case, the owner's equity was slowly and continuously eroded.

It even reduced to zero and became a negative number.”

Xue Lili gave Niu Xiaobai a thumbs up, with a satisfied smile on her face: "Vice President Niu, you are absolutely right. Only when the company's operating results suffer losses will it become insolvent. Alas! It's frozen.

, It doesn’t happen overnight. Looking back, our current situation should be the result of poor management in the past few years. This has nothing to do with you, General Manager Chen’s business activities in the past six months. "

Xue Lili put away her smile and said in a serious tone: "Vice President Niu, please note: external financing - whether it is a loan from a bank or a private loan - is only a temporary way to help the company tide over the difficulties.

Do not rely too much on it and lose the sense of urgency to improve the company's financial situation as soon as possible. Since operating losses are the main cause of insolvency, turning losses into profits as soon as possible and allowing the company to gain profits is the solution to the problem.

Fundamental method.”

Niu Xiaobai also nodded solemnly: "Director Xue, I understand what you are saying. I remember my father once said: If you have no debt, you will be light. Who is willing to borrow money unless you have to? We borrow money from others.

It will have to be paid back sooner or later, and there is also the burden of interest. Of course, this is money earned with one's own hands, which is the most reliable."
Chapter completed!