1, which can hardly be seen from other receivables, because listed companies are governed by the Securities Law and have almost zero tolerance for listed companies to lend money to controlling shareholders and actual controllers. It is forbidden to issue new shares and bonds. It's been three years ... so major shareholders won't occupy the funds of listed companies by borrowing directly. There are limited ways for major shareholders to occupy the funds of listed companies, but they often use related party transactions, which is also the biggest headache for CPA industry, CSRC and shareholders. Through transaction fraud, it can cover up the decline of the company's performance, and the company has been criticized.

Some related parties are not in the list of related parties, that is to say, they are often related parties (non-control) formed in other ways. Such transactions between enterprises and listed companies are usually not recognized as connected transactions. Some transactions between enterprises are very complicated, such as rent financing and hedging. After a series of contracts, we have no idea whether its price is fair or not. Once the price is unfair (high or low), it hides the interest of private lending funds. In addition, the ownership structure of some state-owned enterprises is complex, and its six-level subsidiary may be a listed company with numerous cousin companies. For more financing between funds, such groups have adopted fund pool management (fund sharing, internal scheduling and accounting of principal and interest). ) and entrust banks or investment banks to manage the fund pool (commonly known as entrusted loans). ), if a listed company participates in the operation of the fund pool, it is essentially a typical case of large shareholders occupying funds.

2. Fictitious cash? I haven't heard of it. The bank certification letter of the listed company is accompanied by members of the project team and goes directly to the bank to write the certification letter. Unless it's a bank fraud, it's hard to imagine that it's fictitious cash.

There may also be cases where cash is not directly deposited in banks, but in futures companies or securities companies. It is similar to a "reserve". For example, I have audited an agricultural product state-owned enterprise before. In addition to the main business, I also engage in the futures business of the same product, sometimes for price hedging, and sometimes just for speculation. They invested 230 million yuan in futures companies, which they used when they opened positions and did not take out when they closed positions. For futures companies, the company is a big customer, even for this kind of agricultural products futures, they are big customers in commodity exchanges. Therefore, when considering the quality of evidence, our letters and certificates to futures companies and banks will be considered weak and need corroboration.