tag:blogger.com,1999:blog-4704796693923478912024-03-06T01:13:20.002+08:00審計新丁Work and Life are never balanced.
WORK hard and Enjoy LIFE.審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.comBlogger262125tag:blogger.com,1999:blog-470479669392347891.post-21696384751347855842018-12-10T22:44:00.000+08:002019-01-13T16:39:29.143+08:00散水記事 (二)<span style="font-family: inherit;">「I would love to receive a card if you were leaving.」熒幕再次閃出隔兩個位的同事的訊息。</span><br />
<span style="font-family: inherit;">「Starbucks coupons then」既可寫字,又可解決買什麼餅的煩惱。</span><br />
<span style="font-family: inherit;">「alright...」</span><br />
<span style="font-family: inherit;">「just kidding. Starbucks coupons are only for those not in office. If you want sth special, 派散水歌啦」</span><br />
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<span style="font-family: inherit;">一人一首散水歌,在卡上親筆寫下你最想送上的歌詞,到時候你附上大曲奇🍪也不會被咀咒的。</span><br />
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<span style="font-family: inherit;">之後我就興致盎然談散水歌。(慎入:散水歌- 暗黑版)</span><br />
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<span style="font-family: inherit;">「完了吧,如無意外」,我的散水飲歌,《好好戀愛》,送給誰都可以,反正就是完了吧嘛,如⋯無⋯意⋯外。尤其那句「舊訊息應該刪走 再沒留憑證」,想像得到輪到我Last Day那天,最興奮的時刻莫過瘋狂delete local working paper, PBC, email etc. 溫馨提示,唱一句好了,不要唱下一句。</span><br />
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<span style="font-family: inherit;">另一首是我最近經常 hashtag 的 #長路漫漫是如何走過,《我的快樂時代》。</span><br />
<span style="font-family: inherit;">「讓我有個美滿旅程 </span><br />
<span style="font-family: inherit;">讓我記著有多高興</span><br />
<span style="font-family: inherit;">讓我有勇氣去喊停</span><br />
<span style="font-family: inherit;">沒有結局也可即興」</span><br />
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<span style="font-family: inherit;">林夕的詞令兩段Verse充滿感動人心的力量。這是1998年的歌,今天細看每句歌詞,沒有懷緬過去的意思,反而是為著「從今天開始 相識當作別離」的快速轉變而迫使自己停止迷失在過去。</span><br />
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<span style="font-family: inherit;">「那動人時光 不用常回看」umm...動人與否,up to you。《羅生門》,別再一廂情願,好了。</span><br />
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<span style="font-family: inherit;">「回頭望 伴你走 從來未曾幸福過 赴過湯 蹈過火 沿途為何沒愛河」畫面是,一個人死拉著另一個人,這個人奮力掙扎,放開我,好嗎?《好心分手》的結局,應該親手割破了。</span><br />
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<span style="font-family: inherit;">《不如不見》...... </span><br />
<span style="font-family: inherit;">《沒有人》...... </span><br />
<span style="font-family: inherit;">《絕》都不錯......</span><br />
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<span style="font-family: inherit;">「Hey Hey Hey!!!! Are you ok?」同事終於搶到一個發言機會,令我在歌詞堆中回過頭來。兩秒後,她走過來拍我膊頭,問我有沒有事。</span><br />
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<span style="font-family: inherit;">「沒事,會有什麼事?」</span><br />
<span style="font-family: inherit;">「我叫你想散水餅,你講到好似自己失戀。」</span><br />
<span style="font-family: inherit;">「你要人家記得你嘛。」</span><br />
<span style="font-family: inherit;">「我以為你最多唱兩句友誼之光......」</span><br />
<span style="font-family: inherit;">「老土!如果你跟老闆說:『好心一早放開我 重頭努力也坎坷』,一定夠memorable」</span><br />
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<span style="font-family: inherit;">上星期,她還是送了Cova作散水餅,附上一張小卡。而我回贈了一句,一切盡在不言中。</span><br />
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<span style="font-family: inherit;">Time to say goodbye,my buddy。</span><br />
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<span style="font-family: inherit;">#留低嘅係一份心意而唔係負擔</span><br />
<span style="font-family: inherit;">#散水記事 </span><br />
<span style="font-family: inherit;">#審計新丁</span><br />
<span style="font-family: inherit;">#歐晞嵐</span><br />
<span style="font-family: inherit;">#散水歌 #好好戀愛 #我的快樂時代 #羅生門 #不如不見 #沒有人 #絕 #完了吧如無意外 #Cova #twelvecupcakes #siftcupcakes #eclair #tartesandpop #散水餅 #有水散水 #食餅 #熊仔餅 #消化餅 #威化餅 #西餅 #老餅</span><br />
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<span style="font-family: inherit;">•••••••••••••••••••••</span><br />
<span style="font-family: inherit;">新丁的散水餅「攻略」👋🏻</span><br />
<span style="font-family: inherit;"><老是常出現的散水餅> https://www.facebook.com/1451939351757597/posts/1933096323641895/</span><br />
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<span style="font-family: inherit;"><散水記事 一> </span><br />
<span style="font-family: inherit;">https://www.facebook.com/freshaccountant/photos/a.1451949838423215/2236369159981275/?type=3&theater</span><br />
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<span style="font-family: inherit;">IG: audit.sunding</span>審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-64870298351131152152018-11-22T20:23:00.000+08:002019-01-13T16:39:39.555+08:00散水記事(一)<span aria-live="polite" class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" style="background-color: white; color: #1c1e21; display: inline; font-family: "helvetica" , "arial" , sans-serif; font-size: 14px; line-height: 18px; outline: none; width: auto;" tabindex="0"><span class="hasCaption" style="font-family: inherit;"></span></span><br />
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<span style="font-family: inherit;">正當我埋頭苦幹時,熒幕訊息閃了閃。<br />「買乜散水餅好?」隔兩個位的同事問。不知是遊魂中還是<wbr></wbr><span class="word_break" style="display: inline-block;"></span>反射動作。我隨手打了四隻字母,Cova。不消一秒便後<wbr></wbr><span class="word_break" style="display: inline-block;"></span>悔了,始終散水餅不用這麼貴,更何況我吃不出分別。<br /><span class="text_exposed_show" style="display: inline;"><br />「不如你諗吓之前其他同事買過啲乜?」補上一句以表誠意<wbr></wbr><span class="word_break" style="display: inline-block;"></span>。<br /><br />同時,我在Google輸入:散⋯水⋯餅⋯,跳過了”散<wbr></wbr><span class="word_break" style="display: inline-block;"></span>水餅Cova”的建議選項,我按下第一條有關散水餅推介<wbr></wbr><span class="word_break" style="display: inline-block;"></span>的連結。<br /><br />「Cova, Sift, Twelve Cupcakes, Éclair ...上次Wayne嗰個Tartes & Pop都好食。」訊息再次閃出。<br /><br />掃視著「散水餅最正推介!附價位、送貨服務、訂購攻略」<wbr></wbr><span class="word_break" style="display: inline-block;"></span>,到底什麼時候這東西也要攻略了。不過,重點是,攻略已<wbr></wbr><span class="word_break" style="display: inline-block;"></span>包括所有剛剛提過的品牌。人家已經是最正推介,我要在哪<wbr></wbr><span class="word_break" style="display: inline-block;"></span>裡找到更正推介呢?散水餅這玩意,除非你想標奇立異,否<wbr></wbr><span class="word_break" style="display: inline-block;"></span>則一個穩當的選擇就足夠了。<br /><br />「how about choosing among these options? Just no cupcakes please.」我不愛吃cupcakes,堆上超甜的<wbr></wbr><span class="word_break" style="display: inline-block;"></span>icings,不論外型還是味道都不是我杯茶。<br /><br />「how about sth special?」噢,你不是真的要特別吧。<br /><br />我在Google大神的指引下找到另一連結,「點樣派散<wbr></wbr><span class="word_break" style="display: inline-block;"></span>水餅先唔失禮」。文章分享連登討論內容,一人一塊大曲奇<wbr></wbr><span class="word_break" style="display: inline-block;"></span>原來會被人咀咒,有人認為派Starbucks coupon比大曲奇更惹人討厭。留言不再糾纏派什麼,<wbr></wbr><span class="word_break" style="display: inline-block;"></span>而是派與不派的爭論了,派俾你就食啦 vs 派呢啲失禮死人。<br /><br />「are you sure you want sth special? 」<br />「yea...sth other than Cova, Sift, Twelve Cupcakes, Éclair, Tartes & Pop...」一堆名字再次出現。<br />「咁唔好派囉」<br />「nope」<br />「山楂餅啦」<br />「...」<br />「熊仔餅」<br />「...」<br />「肉餅」<br />「係咪玩嘢呀?」當一位從來不打中文的人突然打起中文來<wbr></wbr><span class="word_break" style="display: inline-block;"></span>,就知道有些語調還是要廣東話才能展現神髓。<br />「不如你諗吓,如果我走,你身為剩返嘅同事,你想收到乜<wbr></wbr><span class="word_break" style="display: inline-block;"></span>?」<br />「a nice farewell which you won’t forget me」<br />「唔好派餅啦,派帖啦咁」<br />之後,我的熒幕也就停止了閃爍。<br /><br />派什麼且看你派餅的目的,打算好來好去、純粹為形式而派<wbr></wbr><span class="word_break" style="display: inline-block;"></span>,就派一件正常餅,或者Starbucks coupons(這行不會咀咒你的);想人永遠記得你就<wbr></wbr><span class="word_break" style="display: inline-block;"></span>不如唔好請散水餅,不如一人一_ 散水 _ 啦。<br /><br />大家估吓橫線係咩?提示:先前提到廣東話,跟廣東話有關<wbr></wbr><span class="word_break" style="display: inline-block;"></span>的。答中者⋯⋯抱歉未想到奬品。下回再說。<br /><br /><a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/%E7%95%99%E4%BD%8E%E5%98%85%E4%BF%82%E4%B8%80%E4%BB%BD%E5%BF%83%E6%84%8F%E8%80%8C%E5%94%94%E4%BF%82%E8%B2%A0%E6%93%94" style="color: #365899; cursor: pointer; text-decoration: none;">#留低嘅係一份心意而唔係負擔</a><br /><a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/%E6%95%A3%E6%B0%B4%E8%A8%98%E4%BA%8B" style="color: #365899; cursor: pointer; text-decoration: none;">#散水記事</a><br /><a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/%E5%AF%A9%E8%A8%88%E6%96%B0%E4%B8%81" style="color: #365899; cursor: pointer; text-decoration: none;">#審計新丁</a><br /><a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/%E6%AD%90%E6%99%9E%E5%B5%90" style="color: #365899; cursor: pointer; text-decoration: none;">#歐晞嵐</a><br /><a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/cova" style="color: #365899; cursor: pointer; text-decoration: none;">#Cova</a> <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/twelvecupcakes" style="color: #365899; cursor: pointer; text-decoration: none;">#twelvecupcakes</a> <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/siftcupcakes" style="color: #365899; cursor: pointer; text-decoration: none;">#siftcupcakes</a> <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/eclair" style="color: #365899; cursor: pointer; text-decoration: none;">#eclair</a><a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/tartesandpop" style="color: #365899; cursor: pointer; text-decoration: none;">#tartesandpop</a> <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/%E6%95%A3%E6%B0%B4%E9%A4%85" style="color: #365899; cursor: pointer; text-decoration: none;">#散水餅</a> <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/%E6%9C%89%E6%B0%B4%E6%95%A3%E6%B0%B4" style="color: #365899; cursor: pointer; text-decoration: none;">#有水散水</a> <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/%E9%A3%9F%E9%A4%85" style="color: #365899; cursor: pointer; text-decoration: none;">#食餅</a> <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/%E7%86%8A%E4%BB%94%E9%A4%85" style="color: #365899; cursor: pointer; text-decoration: none;">#熊仔餅</a> <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/%E6%B6%88%E5%8C%96%E9%A4%85" style="color: #365899; cursor: pointer; text-decoration: none;">#消化餅</a> <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/%E5%A8%81%E5%8C%96%E9%A4%85" style="color: #365899; cursor: pointer; text-decoration: none;">#威化餅</a> <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/%E8%A5%BF%E9%A4%85" style="color: #365899; cursor: pointer; text-decoration: none;">#西餅</a> <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/%E8%80%81%E9%A4%85" style="color: #365899; cursor: pointer; text-decoration: none;">#老餅</a><br /><br />•••••••••••••••••••••<br />新丁的散水餅「攻略」<span class="_5mfr" style="margin: 0px 1px;"><span class="_6qdm" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/tf5/1/16/1f44b_1f3fb.png"); background-repeat: no-repeat; background-size: contain; color: transparent; display: inline-block; font-size: 16px; height: 16px; text-decoration: none; text-shadow: none; vertical-align: text-bottom; width: 16px;">👋🏻</span></span><br /><老是常出現的散水餅> <a href="https://www.facebook.com/1451939351757597/posts/1933096323641895/" rel="nofollow" style="color: #365899; cursor: pointer; text-decoration: none;">https://www.facebook.com/<wbr></wbr><span class="word_break" style="display: inline-block;"></span>1451939351757597/posts/<wbr></wbr><span class="word_break" style="display: inline-block;"></span>1933096323641895/</a><br /><br />IG: audit.sunding</span></span></div>
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-32022645143797021822018-10-19T07:42:00.000+08:002018-10-20T19:32:46.128+08:00昨夜又發了奇怪的夢,連續第三天了。<div class="_5pbx userContent _3576" data-ad-preview="message" data-ft="{"tn":"K"}" id="js_2y" style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14px; line-height: 1.38; margin-top: 6px;">
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<span style="font-family: inherit;">今天是星期六,對吧?我回到了Audit team工作的地方,不是以前的樓層,而是另一團隊的工作樓層。</span></div>
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升降機門一開,我忍不住嘩了一聲。</div>
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一直沒有來過這層,想不到跟我那邊的裝修差那麼多。</div>
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首先樓底超高,裝潢設計的風格以自然為主,牆壁配上能寫字的那種半透明板,木質的桌面搭上型格的黑色柱子。一眼望去,一張張共用書桌整齊排列,令整個辦公室看上去空間感十足。陽光從落地玻璃窗照進來,令這裡完全不像工作的地方,反而更似圖書館。</div>
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這本來就是我會樂於花上整天閒晃的環境,只可惜每次路過audit樓層,我只有一個目標,找到要找的人,辦好要辦的事就盡快離開,原因是Wok氣⋯⋯呀不是,濕氣太重。</div>
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升降機門一開,我忍不住嘩了一聲。</div>
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為什麼全部人都穿白襯衫呢?定了新dress code嗎?還是不要嘩了,快點在人海中找出目標人物。我一路向前走,每人都在埋頭苦幹,跟以前沒兩樣,還是一人一台手提電腦,不是敲打著鍵盤,就是翻閱文件。</div>
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唯獨一桌人,桌上沒有電腦也沒有任何紙張,左右兩邊各坐了四位穿著白襯衫的同事,點著頭和應著背向我的一位女士,她也是穿著一襲白色裙。</div>
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看清那背影,這不是Debbie嗎?幹麼坐了出來?通常老闆出現在豬肉枱都不是好事,看她喋喋不休的,恐怕又在「片」人吧?</div>
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不要看了,快點找。我一直走到盡頭,右轉,刺眼的陽光令眼睛瞪不開⋯⋯</div>
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升降機門一開,我忍不住嘩了一聲。</div>
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「嘩!」我捂住口⋯⋯雖然眼前的畫面也夠驚訝。中空設計的天井中庭,寬敞明亮的玻璃天窗,還有舖滿綠色植物的巨型牆壁,為什麼同一間公司,他們這層的設計可以如此迥異?</div>
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環境完全不像平時見到的寫字樓,不過陽光也太猛吧,玻璃頂的設計弄得像溫室一樣,坐在這裡的人會不會太熱⋯⋯難怪他們都穿白色上衣。</div>
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還是別想無謂事,我要找的人到底在哪裡?</div>
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剛好走過一圈,我回到升降機門位置。雖然視覺上休閒得毫不真實,但這裡的濕氣超高,我深知每逗留多一秒,便吸入多一秒濃烈的wok氣。這刻,我只想找到要找的人然後離開。</div>
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「喂!你在這裡幹嘛?」一把不知從哪個白衣人的女聲令我手臂的毛孔立時收縮。<br />「我⋯⋯我想找⋯⋯」<br />「找什麼?」聲音好惡。<br />「我來找⋯⋯」</div>
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Debbie那一桌人聽到喝罵聲後看過來,令我更顯礙眼。</div>
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「我改天再來吧。」我連忙轉身按升降機鈕,屏幕顯示:G/F。</div>
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Debbie站起來,向著我這方向走來。<br />「打擾了,我只想找⋯⋯」<br />「你不是走吧?」Debbie 還是在升降機來到前追了上來。<br />「星期六還是不騷擾各位了。」<br />升降機,十二樓。</div>
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「你回來參觀嗎?」<br />「不不,不阻礙大家呼吸,我現在就走。」<br />升降機,廿一樓,還有四層。</div>
<div style="font-family: inherit; margin-bottom: 6px; margin-top: 6px;">
幾十對眼睛看著我,我的心跳快得彷彿連Debbie也聽到。<br />升降機,廿二樓,還有三層。</div>
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「你是不是要撳掣?」<br />「誒⋯⋯你說什麼?我已撳了lift掣吧。」我往後看了一眼,確定已撳掣。<br />升降機,廿三樓,還有二層。</div>
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「別裝傻了,你要辭職嘛,不是嗎?」<br />升降機,廿四樓,快點!</div>
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事到如今,我知道出路只有一條,繼續裝傻多一秒。</div>
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「沒有,我要辭職一定會通知你。」<br />「你的辭職信就在我手上,你連辭職信都打好了,還裝什麼?」</div>
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沒可能是我的,我連睡覺都沒空,打什麼辭職信?</div>
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「我都未打,就算打好了,To whom it may concern也不是你!」</div>
<div style="font-family: inherit; margin-bottom: 6px; margin-top: 6px;">
叮!</div>
<div style="font-family: inherit; margin-bottom: 6px; margin-top: 6px;">
「早說了你要辭職。」</div>
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升降機門打開,我卻連進入一步之隔的升降機也乏力。整個腦袋充滿混濁的空氣,就在眼睛閉上之前,我隱約看到那張很像Debbie 的臉其實不是Debbie,而是那個我一直很想找到的人。<br />•••••••••••••••••••</div>
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後話:醒來了,沒事了。全部均為真實夢境。那個誰不知是誰,辭職信是沒有的,Debbie真的是我舊老闆,我的office不在廿五樓,還有,今天不是星期六。</div>
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又一個沒睡好的晚上。</div>
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-77951260172525829442018-09-23T15:24:00.000+08:002018-10-20T19:39:46.381+08:00請教:如何認真而不take it personal?<div class="_5pbx userContent _3576" data-ad-preview="message" data-ft="{"tn":"K"}" id="js_8v" style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14px; line-height: 1.38; margin-top: 6px;">
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<span style="font-family: inherit;">被尊貴的客戶弄得頭昏腦脹,為Client激親自己,聽上去白痴得很,但就是一而再發生在自己身上。</span></div>
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在談「信」的文章提過,是次令我懊惱的地方是雙方早已失去互信。我要在沒有任何信任基礎上,令對方相信我們的能力和誠意。跟預期一樣,困難,很困難。</div>
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情況就如客戶叫你修補木橋,你明知這條木橋破爛不堪,也要照向前走。你邊行邊修補橋上的破損,走到中途,有人責罵你為什麼走得這麼慢,為什麼不是建青馬大橋。你解釋,這地方容納不了青馬大橋,加上一早談好只是修木橋。</div>
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青馬橋還是修木橋,兩個完全不同旳項目,根本毫無討論空間。我們把事情escalate到老闆,老闆說要打仗,攤牌,講清楚先好繼續開工。好,我最鍾意打仗。</div>
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要我開戰鬥模式,我可以比很多人都要兇狠,攻擊哪需轉彎抹角。可惜這不是真正的打仗。因為我只能防守,不能攻擊。<br />//我冇鬧個客,只有佢鬧我。//</div>
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在剛過的一週,很忙但忙得很無謂,因為時間都花在吵吵鬧鬧當中。當有主見的人遇上另一有主見的人,情況只會更糟。不知你是不聽,還是聽不懂,雙方都氣壞了。</div>
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同事們都說Don't take it personal,我們也得manage 客戶的expectation。OK,don't take it personal...don't take it personal...then...你鍾意點就點囉。<br />//我花咗成擔心機做完之後你叫我don't take it personal。//</div>
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不如你教我,人來的,怎樣不帶情感?<br />就連我自己也控制不了該用怎樣的心態來應付面前的分歧。</div>
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「不如算了吧。」反正橋是你的,錢是老闆收的。我大可以放棄,因為放棄對員工來說沒有成本。</div>
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不過。不過。不過。</div>
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有主見的人也是固執的。Don't take it personal這道理,我仍要點時間學習。</div>
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P.S. 相信有人會話:年輕人認真你便輸了,我諗幾年後嘅自己都會咁講,所以講得出呢句嘅人恐怕都不再年輕了 LOL</div>
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<a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/%E4%BA%BA%E9%A1%9E%E7%B8%BD%E6%98%AF%E9%87%8D%E8%A4%87%E5%90%8C%E6%A8%A3%E7%9A%84%E9%8C%AF%E8%AA%A4?source=feed_text&__xts__%5B0%5D=68.ARDjrX8p5nTXz35RRp-JEfRxxijkZ2tclnnPV37balYNJ_V-60SdGmiS4RXvohZ-5-vBCxx7YUlK8hSWrCyVgFvKLho0aG9Sf_FJ3dLBbnG9NqI2yiU3R_mKWtHB3LgZaOMB8Qtvz2F9zjuty6osckd9yYB6bV3QYZYAtBnpKxZRVq4F1wqhiViVdOwbw9qCc9Vve0LnjzMYZLPEk8oybCOIi2g&__tn__=%2ANK-R" style="color: #365899; cursor: pointer; font-family: inherit; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; font-family: inherit; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="font-family: inherit; unicode-bidi: isolate;">#</span><span class="_58cm" style="font-family: inherit;">人類總是重複同樣的錯誤</span></span></a><br /><a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/donttakeitpersonal?source=feed_text&__xts__%5B0%5D=68.ARDjrX8p5nTXz35RRp-JEfRxxijkZ2tclnnPV37balYNJ_V-60SdGmiS4RXvohZ-5-vBCxx7YUlK8hSWrCyVgFvKLho0aG9Sf_FJ3dLBbnG9NqI2yiU3R_mKWtHB3LgZaOMB8Qtvz2F9zjuty6osckd9yYB6bV3QYZYAtBnpKxZRVq4F1wqhiViVdOwbw9qCc9Vve0LnjzMYZLPEk8oybCOIi2g&__tn__=%2ANK-R" style="color: #365899; cursor: pointer; font-family: inherit; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; font-family: inherit; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="font-family: inherit; unicode-bidi: isolate;">#</span><span class="_58cm" style="font-family: inherit;">donttakeitpersonal</span></span></a></div>
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-74199829451440014342018-09-02T21:28:00.000+08:002018-09-02T21:53:21.406+08:00過去.現在.將來<div style="font-stretch: normal; line-height: normal;">
<span style="color: #454545; font-family: inherit;">「這場雨也下了很久吧。」</span><br />
<span style="color: #454545; font-family: inherit;"><br /></span>
<span style="color: #454545; font-family: inherit;">羽晴看著窗外喃喃自語,雨水像打開水龍喉般嘩啦嘩啦地放肆著⋯⋯呀,也不算是,它更像是壞了的水龍頭,上不緊,水一直間歇地緩緩流下。時大,時小,連天文台也捉不緊預測降雨量。這邊廂還說著有些少陽光,轉個頭已經天陰,轉眼更是傾盤大雨。</span><br />
<span style="color: #454545; font-family: inherit;"><br /></span>
<span style="color: #454545; font-family: inherit;">黃雨、紅雨、長傘、短傘,通通出動了。過去一星期不用看天文台的天氣預報,也知道傘必定是出門七寶之一。</span><br />
<span style="color: #454545; font-family: inherit;"><br /></span>
<span style="color: #454545; font-family: inherit;">羽晴不喜歡下雨,出門要打傘,迎面的傘都是鬥高鬥大鬥骨架硬。擋不住路人傘面反彈的、車輛駛過水窪濺起的、直接打在身上的雨水,濕漉漉的衣服黏著皮膚,感覺糟透了。因此在不用上班的下雨天,她一定會選擇留在家中。看電視、看書、上網、做家務,什麼都好,只要不出門就可以了。</span><br />
<span style="color: #454545; font-family: inherit;"><br /></span>
<span style="color: #454545; font-family: inherit;">可是,今天不論天晴下雨,她都要外出一趟,為的是一個不能爽的約定。</span><br />
<h4>
<span style="color: #454545; font-family: inherit;"><br /></span><span style="color: #454545;"><b>《過去》</b></span></h4>
<span style="color: #454545; font-family: inherit;">五年前的九月二日,她第一天上班。在公司的迎新活動中,跟其他新同事一樣,聽老闆講話、交銀行戶口資料、影相辦員工證。</span><br />
<span style="color: #454545; font-family: inherit;"><br /></span>
<span style="color: #454545; font-family: inherit;">「請問這座位有人嗎?」</span><br />
<span style="color: #454545; font-family: inherit;">「沒有,隨便坐。」</span><br />
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<span style="color: #454545; font-family: inherit;">不擅跟陌生人攀談的羽晴繼續低頭填表,但該名男同事始乎想延續對話。</span><br />
<span style="color: #454545; font-family: inherit;"><br /></span>
<span style="color: #454545; font-family: inherit;">「剛才那位Partner很帥,對吧?」</span><br />
<span style="color: #454545; font-family: inherit;">「嗯,也算是吧。」</span><br />
<span style="color: #454545; font-family: inherit;">「要做多少年才可以做到他的職位?」</span><br />
<span style="color: #454545; font-family: inherit;">「十多年吧。」</span><br />
<span style="color: #454545; font-family: inherit;">「你猜自己可以在這裡待多久?」</span><br />
<span style="color: #454545; font-family: inherit;"><br /></span>
<span style="color: #454545; font-family: inherit;">她有一句沒一句的答著,希望HR快點喊她的名字拍職員證照片。</span><br />
<span style="color: #454545; font-family: inherit;"><br /></span>
<span style="color: #454545; font-family: inherit;">「五年,我的目標是五年!」</span><br />
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<span style="color: #454545; font-family: inherit;">他意猶未盡自說自話,說要留在這公司五年。他謂五年是關鍵時刻,因為五年後開始有長期服務金。</span><br />
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<span style="color: #454545; font-family: inherit;">「你想待多久關我什麼事?」羽晴心想。</span><br />
<span style="color: #454545; font-family: inherit;">「五年後的今日,你猜我們還是同事嗎?」</span><br />
<span style="color: #454545; font-family: inherit;">「怎樣回答你呢?」她只知自己很想離開。</span><br />
<span style="color: #454545; font-family: inherit;">「你想不到嗎?」他不想話題終結。</span><br />
<span style="color: #454545; font-family: inherit;">「我不知道未來的事。」她冷冰冰地拋下一句。</span><br />
<span style="color: #454545; font-family: inherit;"><br /></span>
<span style="color: #454545; font-family: inherit;">羽晴撐著傘,想起了五年前與董凡初次見面的畫面。他確實人如其名,很「煩」。</span><br />
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<span style="color: #454545; font-family: inherit;">作為同事,不咬弦也得咬弦。董凡是一位擅長說話的人,即使不懂不明,也能在客戶簡報會上侃侃而談。偏偏在羽晴面前卻總是掛著一副孩子氣的臉,經常東南西北胡扯一番。羽晴對這位同事也沒什麼正面或負面感覺,總之由得他自我演講,在適當時機給予「嗯」的回應便夠了。</span><br />
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<span style="color: #454545; font-family: inherit;">放心,現實哪有這麼多朝夕相對,然後日久生情的老套橋段?他們倆也不過是繼續日復日的一起工作而已。</span><br />
<span style="color: #454545; font-family: inherit;"><br /></span>
<span style="color: #454545; font-family: inherit;">待續。</span><br />
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-38284691923267280662018-07-25T19:10:00.000+08:002018-07-27T21:45:34.486+08:00《時間教曉我的事》- 快閃書展後感<div class="_5pbx userContent _3576" data-ft="{"tn":"K"}" id="js_1e" style="background-color: white; color: #1d2129; line-height: 1.38; margin-top: 6px;">
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[快閃書展]<span class="text_exposed_show" style="display: inline;"><br />跟去年一樣,我在書展首天才跟廣大讀者一齊見證作品誕生。與不少特意到場支持的讀者見面,有些由我當Associate時已開始Follow,有些去年見過面、或者剛認識。大家都曾在審計/會計留下踪跡,或生活和工作與auditor的步履交織過,很開心能與大家面對面交流。當天,站了很久,也說了很多話,身累但心絕不累。因為新丁身分,能認識你們是我的榮幸。</span></div>
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大家沒有錯過簽名會的消息,因為今年沒有安排簽名會。特意從內地趕回來,在第一天幫大家簽定數十本簽名本補數。</div>
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星期天傳來了沽清的消息,著實值得高興,同時也對當日白行一趟的讀者表示歉意。在書展最後一天,補貨後再次售罄,衷心感謝各位到場支持的讀者們。(利申:我自己佔了三本)</div>
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[內容]<br />今次不完全是上一部作品《今晚OT到幾點》的延續。上次約一半是把網上發佈的文章結集成書,今回由零開始,花了六個月,創作全新內容。全書主要分兩部分:第一是《時間教曉我的事》,一連串短文講述auditor與時間交手的故事;第二是《回憶不是過去式》,集合了平時從身邊聽到的、日夜期待成真的、甚或是來自你們跟我分享過的故事。</div>
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收起了不知從哪來的搞笑風格,筆風一轉,毫不留情傾倒感性的情緒。鼓勵大家由頭開始看,直至最後一章,一定要看到尾聲,那是我最喜歡的部分。</div>
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感謝亮光文化給予機會,令《時間教曉我的事》得以出版。如果沒有你們,這個故事現在仍默默留在我的電腦內。</div>
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[致謝篇]<br />禮多人不怪,你們就由得我不斷道謝吧。除了出版社和三位仗義出手撰寫序言的朋友,特別要感謝以前和現在的同事。Joan姐和文哥是真有其人,以前有他們兩位的提攜,新丁才不致於被audit排山倒海的工作壓死。Margaret和Jason也是真實人物,他們不只是我的同事,也可能是你們的老闆和同事。至於現在的同事,他們對我寵愛有加,除了保守新丁的秘密,更暗中幫忙sell書。</div>
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[最後]<br />就是你們的閱後感。我很喜歡這本書,希望你們也感受到我的心意。陸續收到大家的feedback,歡迎跟我分享你們的閱後感。我會挑選一些有趣的跟大家開心share。</div>
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近半年為了新書而冷落了FB和各個專欄,先讓我稍稍休息一下。記得新丁是哪天生日嗎?我會在四週年當天跟你們分享未來計劃(如果我有時間⋯⋯)。</div>
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新丁<br />2018年7月25日</div>
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-51183999683995126272018-07-19T22:56:00.000+08:002018-07-20T07:30:04.604+08:00四年前的Facebook Memories疲憊的一天剛完結,掃掃電話,FB彈出了四年前的一段話。嗯,我寫的,咀嚼後別有味道,跟大家分享分享。<br />
<br />
//《喜歡活在沉思中》<br />
<br />
很文藝的一個標題。<br />
<br />
「沉思」一詞較為中性,正面一點可以是「反省」,負面的則是「發呆」。<br />
<br />
當現實的殘酷一點一點地把你侵蝕時,而你又沒有能力、沒有勇氣迎戰它,那自然會想辦法逃避。「自己的世界」絕對是一個不錯的選擇。<br />
<br />
在商業社會中,我不甘做一個沒有靈魂的人。但人總有軟弱的時候,有時候連自己都會質疑自己,若有所失的感覺不時浮現,無力感很重很重。<br />
<br />
在迷失的狀態下,如果你仍能笑臉迎人,保持一副「我很好」的樣子,那你的表裡不一會把自己弄得更空虛、更累。<br />
<br />
所以,就這樣把自己留在沉思中,便會發現最真實的自己,其實一直都在。<br />
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雖然聽起來有點「自閉」,但這就是我的生存之道。//<br />
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四年前,審計新丁還未出現,但這段說話也真的太像現在我仍會說的。慶幸是,一路走來,我還是我。時間教曉我,不要被世俗把你變得庸俗。<br />
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#審計新丁<br />
#時間教曉我的事<br />
#香港書展<br />
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IG: audit.sunding審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-16656948037096423532018-07-16T23:10:00.000+08:002018-07-27T21:50:09.801+08:00《No Time is Timeless》 <span aria-live="polite" class="fbPhotosPhotoCaption" data-ft="{"tn":"K"}" id="fbPhotoSnowliftCaption" style="background-color: white; color: #1d2129; display: inline; font-family: Helvetica, Arial, sans-serif; font-size: 14px; line-height: 18px; outline: none; width: auto;" tabindex="0"><span class="hasCaption" style="font-family: inherit;"></span></span><br />
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<span style="font-family: inherit;">那天八號風球後的書展,我站在出版社的攤位旁。<br /><br />「想好下本書的題材沒有?」<span class="text_exposed_show" style="display: inline;"><br />「不是吧,這麼快?」<br />「當然不是即刻,遲些、遲些想想吧。」<br /><br />------------------<br />想著想著,由夏天來到秋天。我開了一張空白的文檔,開始<wbr></wbr><span class="word_break" style="display: inline-block;"></span>了每晚寫故事的生活。<br /><br />這些文字,有些是我每天工作與生活的點滴,也有些是你們<wbr></wbr><span class="word_break" style="display: inline-block;"></span>告訴我的故事,因為工作廢寢忘餐、錯過曾經的摯愛,甚至<wbr></wbr><span class="word_break" style="display: inline-block;"></span>在圑圑轉的時分秒針迷失。<br /><br />用了整整半年想好了主題,用了一百多天寫好了故事,用了<wbr></wbr><span class="word_break" style="display: inline-block;"></span>萬二分的努力完成了這部作品。完成一刻,我感到心裡被掘<wbr></wbr><span class="word_break" style="display: inline-block;"></span>空了。當你們來信說自己不想再被工作埋沒時,我又何嘗不<wbr></wbr><span class="word_break" style="display: inline-block;"></span>是在時間隙縫裏鑽呢?<br /><br />唯有在夜深人靜時提醒自己,緊記堅持的目標,也是友人近<wbr></wbr><span class="word_break" style="display: inline-block;"></span>日提醒我的四個字,勿忘初衷。不論上班還是寫文,大可以<wbr></wbr><span class="word_break" style="display: inline-block;"></span>是為生計、為名利而努力,也可以是為興趣、為滿足感而奮<wbr></wbr><span class="word_break" style="display: inline-block;"></span>鬥。重點是,在慨嘆時不與我、諸事不順的時候,先問問自<wbr></wbr><span class="word_break" style="display: inline-block;"></span>己:有向著目標努力過嗎?或者換個說法問一遍:你有目標<wbr></wbr><span class="word_break" style="display: inline-block;"></span>嗎?<br /><br />心靈被時間掏空,也是要時間才能填滿。<br /><br />------------------<br />小時候,我們朗讀著:「一寸光陰一寸金,寸金難買寸光陰<wbr></wbr><span class="word_break" style="display: inline-block;"></span>」<br /><br />大一點,我們學習成語:「光陰似箭,日月如梭」<br /><br />成長中,我們聽著陳奕迅:「霎眼廿七歲,時日無多方不敢<wbr></wbr><span class="word_break" style="display: inline-block;"></span>偷懶」<br /><br />------------------<br />專頁快將慶祝四週年,我也在會計世界由新丁成為了...<wbr></wbr><span class="word_break" style="display: inline-block;"></span>...嗯,還是新丁好了。<br /><br />謝謝你們陪伴我在紛擾的環境成長,這一年的寫作生活跟以<wbr></wbr><span class="word_break" style="display: inline-block;"></span>前的大相逕庭,原因是我的工作與生活隨著成長而更顯得難<wbr></wbr><span class="word_break" style="display: inline-block;"></span>關處處。遇強愈執著,說要做到就要做到。衝過終點的一刻<wbr></wbr><span class="word_break" style="display: inline-block;"></span>,回望走過的高高低低,你會更愛這個堅強的自己。<br /><br />又長氣了,時間帶來的故事就留待這本書告訴你們吧。<br /><br />還有兩天。期待翻開第一頁的時刻。<br /><br />------------------<br />No Time is Timeless<br />沒時間,是永恆的。<br /><br />2018香港書展<br />《時間教曉我的事》<br />作者: 審計新丁<br />出版: 亮光文化 Enlighten & Fish<br /><br />7.18 - 24<br />香港書展首發<br />書展攤位: 1B-A16<br /><br /><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E5%AF%A9%E8%A8%88%E6%96%B0%E4%B8%81" style="color: #365899; cursor: pointer; text-decoration: none;">#審計新丁</a> <a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E6%99%82%E9%96%93%E6%95%99%E6%9B%89%E6%88%91%E7%9A%84%E4%BA%8B" style="color: #365899; cursor: pointer; text-decoration: none;">#時間教曉我的事</a></span></span></div>
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-33274538041174830932018-07-10T20:28:00.000+08:002018-07-10T23:43:15.077+08:00新丁2018年全新作品 - 《時間教曉我的事》<span style="font-family: inherit;">取自書中的一段字:</span><br />
<span style="font-family: inherit;"><b>「社會不公平,唯獨每人每天獲配廿四小時最公平。每六十秒就有一分鐘過去,在非洲如是,在歐洲如是,在美加如是,在香港也如是,怎樣分配且看你如何衡量事情輕重。」</b></span><br />
<span style="font-family: inherit;"><br /></span>
<span style="font-family: inherit;">誠摯跟您們分享在審計的團團轉生活中,</span><br />
<span style="font-family: inherit;">如何play around the clock;</span><br />
<span style="font-family: inherit;">如何被時間玩弄;</span><br />
<span style="font-family: inherit;">如何在時間的隙縫裏鑽;</span><br />
<span style="font-family: inherit;">如何抓緊時間做最多的事。</span><br />
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<span style="font-family: inherit;">這書不講Time Management,也不只講audit有多Wok (Chur),而是講Senior、講老闆;講時間、講回憶。經歷工作與生活的交錯、理性與感性的混合、日與夜的情緒翻波,我這位寫作新丁務求以文字撼動人心。</span><br />
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<span style="font-family: inherit;">感謝亮光文化 Enlighten & Fish 的團隊日夜為拙作操勞,重新擁有的感覺有著不可言喻的雀躍。</span><br />
<span style="font-family: inherit;"><br /></span>
<span style="font-family: inherit;">特此鳴謝為新丁撰寫序言的三位朋友(排名不分先後),於會計及寫作範疇給予新丁無限支持的會計前輩兼財經專欄作家Bittermelon、在創作路上對新丁多番鼓勵的Jayford,以及為新丁開拓第一個職場平台專欄的StealJobs 優越工作情報網編輯。謝謝您們對新丁的寄語。</span><br />
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<span style="font-family: inherit;"><b>「沒有時間的人講時間,聽起來可笑,但就是最缺乏時間的人,才能領略時間的寶貴。」</b></span><br />
<span style="font-family: inherit;"><br /></span>
<span style="font-family: inherit;">新丁掏空心靈之作《時間教曉我的事》</span><br />
<span style="font-family: inherit;">下星期三,香港書展見。</span><br />
<span style="font-family: inherit;"><br /></span>
<span style="font-family: inherit;">#時間教曉我的事</span><br />
<span style="font-family: inherit;">#審計新丁</span><br />
<span style="font-family: inherit;">#亮光文化</span><br />
<span style="font-family: inherit;">#香港書展2018</span><br />
<span style="font-family: inherit;">#書展首發</span><br />
<span style="font-family: inherit;"><br /></span>
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<span style="font-family: inherit;"><br /></span>審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-72634946121620498842018-06-16T18:48:00.000+08:002018-06-16T18:48:31.080+08:00單車<div style="font-family: Helvetica; font-size: 12px; font-stretch: normal; line-height: normal;">
<span style="font-size: 12pt;">小時候曾經擁有一架三輪車。</span></div>
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<span style="font-size: 12pt;">不像現在的摩登款式,有一枝桿讓人在後面幫手推,以前的三輪車結構簡單,每行前一步都要靠自己雙腳,要不把腳放上腳踏逐下向前推動,或者腳踏實地一左一右撐著地連人帶車向前推進。</span></div>
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<div style="font-family: Helvetica; font-size: 12px; font-stretch: normal; line-height: normal;">
<span style="font-size: 12pt;">我長高了,再坐不下這細小的三輪車,於是父母有天在我不為意時把它送人。</span></div>
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<span style="font-size: 12pt;">我知道後沒有大吵大鬧,但每逢在街上看到其他小朋友踏單車,都會毫無顧忌地流露羨慕的眼光。也是在我不為意的時候,媽媽給我買了一部附有輔助輪的四輪腳踏車。</span></div>
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<span style="font-size: 12pt;">從單車店回家經過一條長斜坡,我興奮地一步一步踏著它上坡。雖然上坡很吃力,但也不及得到新玩具的興奮。直至沒氣力,媽媽在背後推,我在前面踩,樂上半天。</span></div>
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<span style="font-size: 12pt;">升上小學五年級,忘記了甚麼原因驅使,我被推離開舒適圈。即使四輪單車為我帶來不少快樂回憶,但始終只是過渡。再次在我不為意之時,爸爸把兩個輔助輪拆掉,他說:「要成功駕馭一架雙輪腳踏車,重要是學懂平衡。」</span></div>
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<span style="font-size: 12pt;">一坐上去,左腳放在腳踏上,右腳抖抖拈起腳尖,遲疑不決。一離地,整個人向右傾,右腳即時按本能反應踏回地面。</span></div>
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<span style="font-size: 12pt;">呼⋯⋯很險,差點要跌了。喘一口氣,再來。重複剛才的步驟,左腳先踏上,右腳慢慢離地。右腳向前踏了半圈,又向右傾,跌倒了。</span></div>
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<span style="font-size: 12pt;">因為完全沒有速度,所以所謂跌倒不過是輕輕親吻土地而已。</span></div>
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<span style="font-size: 12pt;">爸爸說要放膽向前才會成功:「不要怕,我在後面扶著車尾的金屬鐵架,你不會跌的。平衡是靠感覺,慢慢來。」</span></div>
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<span style="font-size: 12pt;">我拍拍身上的塵灰,拿起腳踏車的把手,再來。心裏默念:平衡。</span></div>
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<span style="font-size: 12pt;">左腳再次踏上,再到⋯⋯右腳,左搖⋯⋯右擺⋯⋯發生任何事都不要把腳放下來!我緊握把手,即使我在前面左右擺動著,在後面大力神的調整下,我也沒有跌倒。</span></div>
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<span style="font-size: 12pt;">試了六七下,好像控制到了。我把速度減慢,放下雙腳,停住了緩慢移動的兩輪。我轉過頭對彎著腰推單車的爸爸說:「我們再來。」</span></div>
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<span style="font-size: 12pt;">我們把車退到原來數米外的位置,重覆剛才的步驟。我深知後面的大力神會緊緊扶著單車,所以今次再放膽一點。踩快一點便可以減輕左右的擺動了,踩快點,再踩快點。左右腳相互踏著兩邊腳踏,愈踩頻率愈密。突然我感到後面的拉力沒有了,我向前再踩數下,左右兩邊的擺幅加大,幸好反應夠大,右腳在失平衡時踩穩了地面。</span></div>
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<span style="font-size: 12pt;">「你為什麼放手?」</span></div>
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<span style="font-size: 12pt;">「現在你不就是學懂踏單車了嗎?」</span></div>
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<span style="font-size: 12pt;">我站起來轉頭看著十米外的爸爸,再看著緊握沒放的把手,再看著雙腳。我決定重新坐上去,靠自己努力減輕起動時的擺動,控制平衡,在雙腳重新踏上的一刻,我就知道這算是學懂了。</span></div>
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<span style="font-size: 12pt;">謝謝你的放手,讓我走得更遠。</span></div>
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<span style="font-size: 12pt;">預祝,父親節快樂。</span></div>
審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-85078010594672348832018-05-27T20:38:00.000+08:002018-06-03T10:27:56.879+08:00你會在Weekend Check Email嗎?<div style="background-color: white; color: #1d2129; margin-bottom: 6px;">
<span style="font-family: inherit;">在Blackberry仍在的年代,彷彿只有高層人士才可以獲得隨時隨地check email的權利。多得科技發達,現在不少公司都容許員工在個人手提電話安裝email app,連Blackberry都可以省掉,高中低層人人都能在週末、假期連上公司郵箱,無時無刻追貼公事。</span></div>
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<span style="font-family: inherit;">應否在手提電話安裝email app,這討論經常在同事間出現。</span></div>
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(以下對話只限經理級以下人士,經理級以上全部都會裝)</div>
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同事M:裝,方便做嘢嘛<br />同事N:唔裝,返工仲check唔夠?<br />同事O:裝,老闆搵你要即時報到<br />同事P:唔裝,就係唔想老闆搵到我<br />同事Q:裝,要搵你Whatsapp都搵到你,反正避唔到,check咗冇嘢就唔會忐忑不安<br />同事R:唔裝,check咗有嘢做咁你係咪做呀?</div>
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我起初抗拒,但在一次放長假前,Senior給了我兩條路,要不裝公司email app,要不帶電腦去旅行。兩害取其輕,我選擇了前者,公司的電郵就如Whatsapp message一樣,超越時間、國家限制間中就彈出來。當你在IG出Post時,叮叮,被CC的"XXX Request list..."遮住了加hashtag的按鈕;當你在拍港女式食物照時,叮叮,FYI的"Task allocation"打擾了當刻的興致。然後,遲鈍且聰明的我終於找到了關掉notification的按鍵,一切回歸平靜。</div>
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雙藍剔不代表對方會覆,那麼裝了email app也不等於我會看。眼見身邊不少人中了check email毒,check到有事會緊張,check到無更新反而更為忐忑,那何苦呢?</div>
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不過......不過......不過......今天輪到我不斷refresh email,老闆大人,明天就是deadline了,你到現在還不回覆那我明天怎交貨噢?我不想再次連吃飯、飲水也沒時間,然後OT到11:59......</div>
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我是同事S - Sunding:裝,唔係點chur老闆睇我份功課?宜家Check到無嘢仲大鑊。</div>
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<a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E6%AF%92%E5%B7%B2%E4%B8%AD?source=feed_text" style="color: #365899; cursor: pointer; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="unicode-bidi: isolate;">#</span><span class="_58cm">毒已中</span></span></a> <a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E8%AB%8B%E5%8B%BF%E6%A8%A1%E4%BB%BF?source=feed_text" style="color: #365899; cursor: pointer; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="unicode-bidi: isolate;">#</span><span class="_58cm">請勿模仿</span></span></a> <a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E4%BB%B2%E6%9C%89%E5%86%87%E5%BE%97%E6%95%91?source=feed_text" style="color: #365899; cursor: pointer; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="unicode-bidi: isolate;">#</span><span class="_58cm">仲有冇得救</span></span></a> <span class="_5afx" style="color: #365899; cursor: pointer; direction: ltr; text-decoration-line: none; unicode-bidi: isolate;"><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E5%AF%A9%E8%A8%88%E6%96%B0%E4%B8%81?source=feed_text" style="color: #365899; cursor: pointer; text-decoration-line: none;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #365899; cursor: pointer; text-decoration-line: none; unicode-bidi: isolate;">#</span><span class="_58cm" style="color: #365899; cursor: pointer; text-decoration-line: none;">審計新丁</span></a></span></div>
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-33973989956734515382018-04-29T18:02:00.000+08:002018-05-01T16:40:14.302+08:00問價<div class="_5pbx userContent _3576" data-ft="{"tn":"K"}" id="js_5w" style="background-color: white; line-height: 1.38; margin-top: 6px;">
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">想不到有天我也會接到一通生意電話:「喂,新丁,你是CPA對吧?請問你audit收多少錢?」</span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">最近,同時被數位朋友問我收費如何,服務範圍主要有核數、報稅、掲單、搞bank confirmation等等。先說核數工作,即是要我提供審計報告,在人家的財務報表簽名。</span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">「我不能接job的,第一我是受僱員工,第二我不是Practising CPA。」</span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">「為什麼你不考Practising?」友人P心急得很,急需一個CPA幫他的Client解決事情。即使有Practising資格,受僱會計師事務所的員工也絕不能自己暗中「執葉」。</span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">「我考來幹嘛?」</span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">「簽名呀,開公司,自己做,自己簽。」</span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">「光是說又不會做,那就不要花時間搞了。」</span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">「如果你可以自己接生意,那我就不用麻煩了。」</span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">我從來沒想過要考Practising,卻因為他這句說話,我走到公會網站找找到底還差什麼才能成為「執葉」會計師。</span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">CPA (Practising) 是執業會計師,平時我們說考畢專業試,累積一定的工作經驗,就能成為的那種會計師是CPA。如要在香港成為執業會計師,成為CPA後再考Practising Certificate Examinations (PC Exam),三份卷分別為Law、Business Assurance和Taxation。如果閣下是由香港會計師公會的QP途徑獲得CPA資格,就可獲豁免PC Exam。假如並未在香港合資格的機構讀過Hong Kong Law,就要補考一份Hong Kong Law的Aptitude test,全MC close-book exam。</span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">簡單來說,如果閣下是在本地大學就讀會計學系,或在本地上conversion course時沒有exempt過任何考卷,基本上只要有合資格的四年工作經驗,無需額外考試,就可以申請在CPA後面加一個括號(Practising)。</span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">噢,原來我是合資格的。</span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">那麼,「為什麼你不考Practising?」的問題就不存在了,因為根本就不用再考什麼。</span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">其實,我又真的可以考個「執葉」資格,放在家中,留待有天自立門戶。有天?是今天還是明天?都不是,那還是不要搞三搞四了。</span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;">注意:以上資料只作參考用,有關執業証書資格,請參閱香港會計師公會的網頁。<a href="http://www.hkicpa.org.hk/en/registration-and-licensing/">http://www.hkicpa.org.hk/en/registration-and-licensing/</a></span></div>
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-5802345890964024132018-04-11T20:42:00.000+08:002018-06-18T11:09:04.480+08:0011661,我想起了方麗娟<span style="font-family: inherit;">是嗎?我很久沒出post嗎?</span><br />
<span style="font-family: inherit;"><br /></span>
<span style="font-family: inherit;">11661這個數字很面善,在哪裡聽過呢?1...1...6...6...1...我用了大概一分鐘想起:"PC11661 方麗娟"。這對白來自一套香港經典電影《新紮師妹》,經典得身邊隨便一位朋友都懂得SIR字點寫。《新紮師妹》是我用零用錢買的第一隻VCD,第二隻就是《新紮師妹2》。買碟的好處是可以翻睇再翻睇,滾瓜爛熟得背出每句對白,我曾經幻想過如果其中一條考試題目是列出《新紮師妹》的對白,愈多愈高分,那我就有機會考第一了。或者因為以前笑點低,每睇一次都覺得好好笑,最好看是他們每次都能以急才解圍。</span><br />
<span style="font-family: inherit;"><br /></span>
<span style="font-family: inherit;">「阿...阿女,搵你架。」鍾Sir咁就做咗阿娟個老豆。</span><br />
<span style="font-family: inherit;">「你搵食行遠啲呀,我有男朋友架!」劍雄咁就做咗阿娟個男朋友。</span><br />
<span style="font-family: inherit;">「手信來既,生果盤。」盾牌反轉就變咗做生果盤。</span><br />
<span style="font-family: inherit;">其中的瘋狂「Go Go Go Go Go Go Go…」到現在仍是會掛在口邊。</span><br />
<span style="font-family: inherit;"><br /></span>
<span style="font-family: inherit;">方麗娟扮聾,方鍾SIR扮方中信親戚,劍雄哥扮鴨,劇情搞笑,但當中不乏揪心位,「我也不是大無畏,我也不是不怕死......」的音樂響起時,也會為方麗娟未能捍衛自己愛情而傷心,因為身分特殊而未能與區生真心相愛。</span><br />
<span style="font-family: inherit;"><br /></span>
<span style="font-family: inherit;">即使結局有點無厘頭,不知從哪裡走出兩個不是國際刑警,而是聯邦密探的大叔;方麗娟中槍倒地卻因英勇勳章而大步跨過,但我還是喜愛方麗娟心口掛過勇字的英勇。</span><br />
<span style="font-family: inherit;"><br /></span>
<span style="font-family: inherit;">這齣戲未必最好睇、最令人毛管直豎,但因為方麗娟,《新紮師妹》必定是最令我印象深刻的港產片。嗯,是楊千嬅的方麗娟,而不是Fiona的方麗娟,也不是阿寶。</span><br />
<span style="font-family: inherit;"><br /></span>
<span style="font-family: inherit;">#新丁睇戲 #新紮師妹 #楊千嬅 #方麗娟</span><br />
<span style="font-family: inherit;"><br /></span>
<span style="font-family: inherit;">P.S. Facebook reminded me today, "11,661 people haven't heard from you in a while. Write a post. "</span><br />
<span style="font-family: inherit;"><br /></span>
<span style="font-family: inherit;">IG: #審計新丁 audit.sunding</span><br />
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-28512758833319063682018-03-08T21:48:00.000+08:002018-06-18T11:10:05.065+08:00Family and Work Balance<span style="font-family: inherit;"><span style="background-color: white; color: #1d2129;">早前在朋友聚會重遇一名大學師姐,她比我大一年,是一個</span><wbr style="background-color: white; color: #1d2129;"></wbr><span class="word_break" style="background-color: white; color: #1d2129; display: inline-block;"></span><span style="background-color: white; color: #1d2129;">歲半孩子的媽媽。多年沒見面的朋友,想打開話匣子,都是</span><wbr style="background-color: white; color: #1d2129;"></wbr><span class="word_break" style="background-color: white; color: #1d2129; display: inline-block;"></span><span style="background-color: white; color: #1d2129;">由更新自己現況開始。</span><br style="background-color: white; color: #1d2129;" /><br style="background-color: white; color: #1d2129;" /><span style="background-color: white; color: #1d2129;">「我是一個全職媽媽」她自豪地說。</span><span class="text_exposed_show" style="background-color: white; color: #1d2129; display: inline;"><br /><br />她本來跟公司在產後請了半年假(產假加無薪假),但看著<wbr></wbr><span class="word_break" style="display: inline-block;"></span>BB每天成長,建立了母子之間不可分割的關係。她把孩子<wbr></wbr><span class="word_break" style="display: inline-block;"></span>放在第一位,決意把所有心機都放在他身上,索性辭去工作<wbr></wbr><span class="word_break" style="display: inline-block;"></span>,全心全力照顧他,希望待BB自然離乳才重回工作崗位。<br /><br />女士要留在家中照顧孩子,男士要出外工作打拼,我以為在<wbr></wbr><span class="word_break" style="display: inline-block;"></span>現代鼓吹男女平等的社會,這種男主外、女主內的思想已不<wbr></wbr><span class="word_break" style="display: inline-block;"></span>再一樣。女人也能撐起半邊天,也可以當一個workin<wbr></wbr><span class="word_break" style="display: inline-block;"></span>g mum。<br /><br />她說在職媽媽的辛勞,比在職爸爸都要多。媽媽仍然被定位<wbr></wbr><span class="word_break" style="display: inline-block;"></span>為照顧家頭細務的人,煮飯、洗衫、照顧小朋友,即使有些<wbr></wbr><span class="word_break" style="display: inline-block;"></span>人會僱用姐姐,至少餵奶一項已不能找人代勞。<br /><br />為了家庭暫時放下工作是一個折衷的選擇,數年前看過一集<wbr></wbr><span class="word_break" style="display: inline-block;"></span>鏗鏘集 /<wbr></wbr><span class="word_break" style="display: inline-block;"></span> 星期X檔案,講述全職媽媽在孩子長大後欲重投社會,卻因多年<wbr></wbr><span class="word_break" style="display: inline-block;"></span>沒有工作經驗而摸門釘。節目中,一名媽媽拿出以前考獲的<wbr></wbr><span class="word_break" style="display: inline-block;"></span>專業證書,謂現在已無法找到孩子出生前差不多待遇的工作<wbr></wbr><span class="word_break" style="display: inline-block;"></span>,有僱主甚至指出如要求她加班、出trip,可能她會有<wbr></wbr><span class="word_break" style="display: inline-block;"></span>家庭的考慮而未能彈性安排。<br /><br />工作跟家庭,兩者仍是有對立的時候。以前說了很多關於W<wbr></wbr><span class="word_break" style="display: inline-block;"></span>ork Life Balance,原來要平衡工作與家庭難度更高。Lif<wbr></wbr><span class="word_break" style="display: inline-block;"></span>e尚且較個人,而家庭涉及的除了自己還有家人。作為一名<wbr></wbr><span class="word_break" style="display: inline-block;"></span>女性,有時也會擔心未來有家庭和小朋友時,還能怎樣在現<wbr></wbr><span class="word_break" style="display: inline-block;"></span>時的職位工作。有孩子的媽媽確實很難擺放全副精神於工作<wbr></wbr><span class="word_break" style="display: inline-block;"></span>,但不代表她做事的質素不及沒家庭的同事。平衡,平衡,<wbr></wbr><span class="word_break" style="display: inline-block;"></span>想兩者兼得,說到底還是平衡。我才不想當一個嫁給工作、<wbr></wbr><span class="word_break" style="display: inline-block;"></span>嫁給公司的女人。<br /><br />為各位在職媽媽及全職媽媽致敬。<br /><br />相片來源:myTV SUPER《不懂撒嬌的女人》<br /><br />故事中的Annie (譚凱琪飾) 是在職的單親媽媽,為了照顧兒子而令上司質疑她未能勝任<wbr></wbr><span class="word_break" style="display: inline-block;"></span>更高的職位。這不公的對待,未必只在劇集出現。<br /><br /><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E4%B8%89%E5%85%AB%E5%A9%A6%E5%A5%B3%E7%AF%80" style="color: #365899; cursor: pointer; text-decoration-line: none;">#三八婦女節</a> <a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/internationalwomensday" style="color: #365899; cursor: pointer; text-decoration-line: none;">#InternationalWomensDay</a> <a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/iwd" style="color: #365899; cursor: pointer; text-decoration-line: none;">#IWD</a> <a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E5%AF%A9%E8%A8%88%E6%96%B0%E4%B8%81" style="color: #365899; cursor: pointer; text-decoration-line: none;">#審計新丁</a> <a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/workfamilybalance" style="color: #365899; cursor: pointer; text-decoration-line: none;">#workfamilybalance</a></span></span>審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-86534594395723210192018-02-19T21:10:00.000+08:002018-06-06T22:33:44.354+08:00新丁夢一場 - 新年夢<div style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; margin-bottom: 6px;">
這場夢由年三十開始,起初只是輕微喉嚨痛,不理是感冒初起,還是誤鳴,都要立即放假睇醫生。有種藥寫明是會令人昏昏欲睡的,我吃過藥,病徵愈來愈嚴重。之後聲沙、變聲、失聲,全身發滾,發燒至三十八度,我決定上床睡覺。</div>
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夢中,我如常在初一到婆婆家拜年,姨媽舅父表哥表姐全部到齊。我以為他們又要來新年FAQ,怎料今年一條Q都沒有。這樣好,我連預先準備好的對白都省卻了。他們派利是給我,祝我下年也要派利是,我正想反駁未是時候,卻發現自己一個音也發不出來。我唯有笑著接受祝福。</div>
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年初二和三,迷迷糊糊地聽到有人求錯籤和羽生成功衛冕冬奧的新聞。電視播什麼,我就看什麼。好似真的搞亂了兩枝籤,這樣都可以怪神明嗎?</div>
<div style="font-family: inherit; margin-bottom: 6px; margin-top: 6px;">
年初四清晨,有三天沒吃飯了吧?我半睡半醒跑到廚房,沒什麼好吃,便回到床上繼續睡。大約下午時分,喉嚨痛減輕了,頭痛沒有了,聲音也回來了一半,開電視把嚦咕嚦咕新年財再看一遍。每年都要看一次大四喜十八羅漢才算過年吧,劉德華個五筒扮四筒真的百看不厭。等等!過年了?過了嗎?花車巡遊了嗎?汪阿姐唱了迎春花沒有?昨天還是年三十,今天已是年初四了?誰可以告訴我這數天發生了什麼事?沒事的,假期結束時,你自然就會從夢境回到現實,一切如常。</div>
<div style="font-family: inherit; margin-bottom: 6px; margin-top: 6px;">
夢醒了,<br />
明天要上班了,<br />
是的,<br />
明天便會100%痊癒了。</div>
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祝各位身體健康。</div>
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-4268885690444418402018-02-14T22:04:00.000+08:002018-02-14T22:04:19.438+08:00新丁講運程<div style="font-family: Helvetica; font-size: 12px; font-stretch: normal; line-height: normal;">
<span style="font-size: 12pt;">[注意:老作成份100%]</span></div>
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<span style="font-size: 12pt;">今年立春在年初一前,沒有立春開運,所以開年會稍有阻滯。不過,依舊有人山人海的春運,出遠門的朋友宜提早出門。股市持續波動,玩開股票而且自詡高手的宜低買高賣,切忌盲目摸底。</span></div>
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<span style="font-size: 12pt;">尤其屬狗的朋友,今年為本命年,即是犯太歲。吉星暗淡,諸事不順,人人都是年初五開工,咁就年初五咁嘅樣,你就繼續年初四咁樣。建議買兩隻狗公仔看門口,以毒攻毒。最近金拱門送Snoopy公仔,可以暫時借用頂一頂。如果家中空間有限,就貼兩隻狗揮春做門神。</span></div>
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<span style="font-size: 12pt;">三月有數個矚目的選舉。即使忙到睡覺、吃飯也沒時間,也記得盡會員及公民責任,用選票表達你的訴求。</span></div>
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<span style="font-size: 12pt;">Peak season漸趨白熱化,記得定時關電腦,尤其excel在長時間應付大量數據後,大大增加hang機的機會。還有隨身攜帶老鼠一隻,以防小紅點失靈。</span></div>
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<span style="font-size: 12pt;">今年繼續有病星入宮,流感肆虐,未打疫苗的朋友,喜歡打就打,不打就算。有病記得睇醫生,咳就拜託帶口罩,病就唔好返工 (發夢啦你)。</span></div>
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<span style="font-size: 12pt;">雖然開年一般,但踏入四月會漸入佳境。當復活節遇上清明節,請三放十自製超長weekend無難度。</span></div>
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<span style="font-size: 12pt;">另外要注意小人星,提防小人當道。可以在豬肉枱放置照妖鏡一塊,把你手頭上的wok氣分享給在你背後說三道四的小人。本年欠缺貴人星,與其靠貴人,不如靠自己。</span></div>
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<span style="font-size: 12pt;">感情方面,要脫離單身不是不可能,要不主動出擊,或者等待天賜良緣。有伴侶的朋友需繼續用心維繫感情。特別在2018年6至7月期間,男士們避免日夜睇世界盃而冷落另一半,女士們也盡量不要在人家看得投入時問什麼是越位。</span></div>
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<span style="font-size: 12pt;">今年會有為食星入主,需留意飲食習慣,避免進食過多垃圾食物,以防體重上升或腸胃毛病。</span></div>
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<span style="font-size: 12pt;">至於財運,今年聽聞有理財新哲學,預計倒錢情況將會加劇。高風險高回報,如果投資較往年進取,有機會獲得較高或較低的回報。苦命人不宜以買樓作儲蓄或投資目的,因為去少十次日本旅行,今年都未必可以上車。</span></div>
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<span style="font-size: 12pt;">最後建議大家可以在東南西北方位放置令你賞心悅目的物件,並在天花板貼滿滿天星,營造吉星高照效果。</span></div>
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<span style="font-size: 12pt;">適用生肖:鼠、牛、虎、兔、龍、蛇、馬、羊、猴、雞、狗、豬、其他</span></div>
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<span style="font-size: 12pt;">呢句真心:祝大家在戊戌狗年食得訓得,身體健康,工作順利!!</span></div>
審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-22822136101487448792018-02-12T21:06:00.000+08:002018-02-13T20:50:50.286+08:00請珍惜那位支持你當Auditor的男朋友<div style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14px; margin-bottom: 6px;">
Whatsapp跟談電話的分別是前者有chat history而後者沒有。以現在的科技,要找出當年今日說過什麼是一件輕而易舉的事。</div>
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上星期,我忽發其想打算找出2016年2月某次跟男朋友的對話。是的,這位auditor不論在位與否,骨子裡還是喜歡留底。因為沒有抄寫 Whatsapp history至新電話,所以我拿出那部封塵的三叔手機,接駁電源後,沒有如期出現開機畫面,反而彈出了一個雪花畫面。數秒後,雪花不見,換上全黑的屏幕。由我放棄它一刻已知道它命不久矣,所以我關心的不是電話的死活,而是電話內的Whatsapp history。</div>
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我轉而找了Whatsapp的另一方,希望可以由他extract兩年前的chat history。</div>
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一望,<br />“I’m dying”<br />“好wok呀”<br />“頂!”</div>
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我不能相信當時放負去到如此嚴重的程度。一方傾力放負,另一頭奮力抵抗。<br />“Hang in there”<br />“It gonna end soon”<br />“<span class="_5mfr _47e3" style="font-family: inherit; line-height: 0; margin: 0px 1px; vertical-align: middle;"><img alt="" class="img" height="16" role="presentation" src="https://static.xx.fbcdn.net/images/emoji.php/v9/f91/1/16/1f625.png" style="border: 0px; vertical-align: -3px;" width="16" /><span class="_7oe" style="display: inline-block; font-family: inherit; font-size: 0px; width: 0px;">😥</span></span>”</div>
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對方把我的負能量全吸了。遇著一位每月不止發一次脾氣的女朋友,可想而知需要多大的忍耐和多高的EQ。</div>
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Auditor女友還會把所有拍拖活動都當成一隻Job,去旅行要先做planning,proposed schedule,proposed fee,僅差張Engagement letter和partner approval。</div>
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Partner不就是她本人吧。</div>
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明明不是什麼公司高層,約會前也要先跟秘書預約時間。「噢,一月底,她有隻reporting job deadline」「二月中?開另一隻了」「三月底?她應該會set Do not disturb status」</div>
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秘書不也是她本人吧。</div>
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本來已不是天生麗質,不用等三字頭,一次peak season,足以反映什麼是歲月不饒人。眼袋、黑眼圈、粗大毛孔,多厚的粉底也蓋不住連月的捱夜。</div>
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恃著長工時沒睡飽便發脾氣,實在是無理的胡鬧。我相信你承受的壓力不比我輕,你也有你的工作、要擔心的事。那時候,你沒有勸我早走早著,只是以沉默應對我發瘋似的埋怨。</div>
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當忙得連睡覺也沒空時,你不但沒有介意我一次又一次把約會推遲,更會山長水遠過海,為的是跟我一起吃一個quick dinner。明明說好十五分鐘內收工,最後還是要你一等再等。我連聲抱歉,但你總會說不要緊,一手拿走我那個重甸甸的電腦袋,一手拖著我去食至愛的junk food。</div>
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你說什麼也做不到,我心想,傻的,你們男生總以為自己可以改變世界,我告訴你,我不要什麼解決辦法,只想你給我一個緊緊的擁抱,而已。</div>
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==== ==== ==== ====<br /><請珍惜當審計的女朋友> <a data-ft="{"tn":"-U"}" data-lynx-mode="async" data-lynx-uri="https://l.facebook.com/l.php?u=https%3A%2F%2Fgoo.gl%2FLBSeFf&h=ATOu-uobfKsKlbPYT9dvutaB5EMSpNUC219WzQzKpg6u1KIoUTEjvmV5iDeFWMXnczPciIe9dVln-CSVu3_I3SeAxZLRgycSTkUhHd1QXn-qQY9d8-ChLrljmcgdvBiLKDdPjG0mC21PAlYXNSbfg2Adp8QgtGx8DpOqhyMOoLhQuMBkIfUJ_8F_mSbKNxlwr40ovPbM38q05hPkEAtZ2UU3nsswzkaxiiZnvJhl5fMT" href="https://goo.gl/LBSeFf" rel="noopener nofollow" style="color: #365899; font-family: inherit; text-decoration-line: none;" target="_blank">https://goo.gl/LBSeFf</a></div>
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-79090381907894568172018-01-29T19:05:00.000+08:002018-01-30T20:41:29.968+08:00Bank Confirmation / AR Confirmation / AP Confirmation 被同事丟了信封怎麼辦?<div class="_5pbx userContent _3576" data-ft="{"tn":"K"}" id="js_22" style="background-color: white; color: #1d2129; line-height: 1.38; margin-top: 6px;">
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<span style="font-family: inherit;">今天收到Batchmate求救,稱他的同事仔把所有confirmation的信封丟掉了,我問了朋友們並綜合了以下解決辦法。AR / AP 大致上都能解決,但bank confirmation好似有難度,麻煩大家幫幫手集思廣益。</span></div>
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1、AR/AP confirmation問題較簡單,可以請對方直接把soft copy直接email給auditor,勉強都算有control。(如果對家有留底;如果無,我諗你都諗到alternative,因為正本在你手)</div>
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2、求神拜佛receive chop 在文件上而不在信封面。留信封重點是證明confirmation 由第三方直接寄到auditor手上,receive chop雖然沒有寄方地址,但至少有auditor公司地址,證明信件直接送到auditor,算補救了一半。</div>
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3、AR / AP confirmation 可以索性當沒收過,反正都是同一位同事做alternative procedures。做alternative要睇單是辛苦點但至少不是不可能,但此方法要注意reply rate對比往年會否大幅下降。</div>
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4、Bank confirmation大多有100%全部收齊的要求,不能用alternative,也不接受soft copy(除非用 confirmation.com)。這是最棘手的問題。沒有信封,唯有靠receive chop。如果receive chop不在bank confirmation上,可以嘗試請mail room找回收件記錄?或者請他們補chop?這個說不定。</div>
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5、扮By hand,同樣問題,AR / AP confirmation 扮到,Bank Confirmation點扮By hand呢?通常香港的銀行不會用內地跑bank confirmation形式要auditor親身到銀行,如果寫明By hand有點此地無銀。同埋,你都唔係真By hand。</div>
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6、Last resort,rearrange,希望不會被扣audit fee。</div>
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最最最後方法,據同事報稱,他把所有信封丟到公司的confidential box。因為該櫃上鎖,要等到下次職員收袋時才可以開啟。他已被委派長時間守在該箱前,靜候收垃圾的一天。</div>
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Batchmate頭痛得很,這也解釋了我為什麼不喜歡扔東西。等到archive才丟也未遲吧。</div>
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<a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/gg?source=feed_text&story_id=2039075929710600" style="color: #365899; font-family: inherit; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">GG</span></span></a></div>
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<a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E5%AF%A9%E8%A8%88%E6%96%B0%E4%B8%81?source=feed_text&story_id=2039075929710600" style="color: #365899; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">審計新丁</span></span></a></div>
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-11039043889303831712018-01-25T08:20:00.000+08:002018-01-30T20:42:50.882+08:00[share post] //「100毛」上市計劃受阻// 上市必經階段:補Stub。<div style="background-color: white; color: #1d2129; margin-bottom: 6px;">
<span style="font-family: inherit;">冇事嘅,一野上到先奇怪。第一次入form,之後總會有好多來自各機關的問題,如果未能如期清Q,或期間出現任何阻滯,就未能在申請限期前成功過關。那麼就要重新提供更新的財務報表,即是補stub。補stub的時期千奇百怪,總之上頭計過度過N個月後再遞form時,要交出X月至X月的數就是最好。呢個循環,我唔想講係循環,但真係會重複幾次先會跑到終點。</span></div>
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<span style="font-family: inherit;">唔知係我腳頭唔好定點,我做過嘅IPO,唔係胎死腹中,就係到我Quit埋都仲補緊stub。</span></div>
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<span style="font-family: inherit;"><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E5%86%87%E5%92%A9%E4%BA%8B%E6%88%91%E8%BF%94%E5%B7%A5%E5%95%A6?source=feed_text&story_id=2036543623297164" style="color: #365899; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">冇咩事我返工啦</span></span></a><br /><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/ipo?source=feed_text&story_id=2036543623297164" style="color: #365899; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">IPO</span></span></a> <span class="_5afx" style="color: #365899; direction: ltr; text-decoration-line: none; unicode-bidi: isolate;"><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E8%A3%9Cstub?source=feed_text&story_id=2036543623297164" style="color: #365899; text-decoration-line: none;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">補stub</span></a></span></span></div>
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<span style="color: #1d2129; font-family: Helvetica, Arial, sans-serif;"><span style="font-size: 14px;"><a href="http://www2.hkej.com/instantnews/stock/article/1753215/%E3%80%8C100%E6%AF%9B%E3%80%8D%E4%B8%8A%E5%B8%82%E8%A8%88%E5%8A%83%E5%8F%97%E9%98%BB">http://www2.hkej.com/instantnews/stock/article/1753215/%E3%80%8C100%E6%AF%9B%E3%80%8D%E4%B8%8A%E5%B8%82%E8%A8%88%E5%8A%83%E5%8F%97%E9%98%BB</a></span></span></div>
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-11154531369644016982018-01-23T20:44:00.000+08:002018-01-30T20:43:37.339+08:00任性的十年<div class="_5pbx userContent _3576" data-ft="{"tn":"K"}" id="js_2o" style="background-color: white; color: #1d2129; line-height: 1.38; margin-top: 6px;">
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[寫在最開頭]</div>
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今天我個客說我的樣子很年青,問我工作了多久。<br />我報了一個較真實大的年數。<span class="text_exposed_show" style="display: inline;"><br />"SO YOUNG"<br />真的有幾年了。<br />"Still Young,VERY YOUNG"</span></div>
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最近續領Passport,這是第二本十年的Passport。大家不難推算我的歲數,如果我可以長命百歲,人生已過了四份之一。</div>
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每續領一次,代表又一個十年。如果你問人生有幾多個十年?十隻手指頭也夠用了。</div>
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人生確實沒有多少個十年,柴九說最緊要痛快。痛快這詞很難說,各人對痛快有不同的定義。你眼中的無聊,或者就是我眼中的痛快;我眼中的辛苦,或者你覺得痛快得很。與其再數下去,不如自己過得快活就夠了。</div>
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剛過的十年,我會說是最任性的十年。看著十年前的證件相,還是穿著中學校服的。一名高中生離開了七年熟悉的學校,來到自由的大學環境,不用再穿校服,不用再怕上學遲到,也沒有人再關心你的成績排名。她就像一隻離開鳥籠的雀仔,對外面世界充滿好奇心,什麼都想試、想做。只要想做就可以做,這是多令人嚮往的自由。同時,經驗老到的成年人提醒她,作什麼決定都好,記著一切後果自負。</div>
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問題來了,人生在世不只你一個。</div>
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轉眼大學畢業,真正來到成年人的世界,才得悉這個所謂後果,已不是自負那樣簡單。除了向自己負責,家裡有父母、兄弟姊妹、親戚,沒血緣關係的有一眾朋友、師長、同學、同事,圈子再擴大一點來到社區組織、社會。</div>
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因為自顧自是生存不了,所以人從不可以只為了自己而活。在家靠父母,出外靠朋友,如果工作只是為了自己的喜好,就不會有養妻活兒的擔憂。是的,長大後或會建立自己的家庭,有自己的孩子,即使你不問世間事,也不能不理會家中大小吧。</div>
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你再沒有任性的權利,每一個決定彷彿背負著比個人更重的責任。</div>
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每年生日吹蠟燭時,不少人希望自己One Year Older,One Year Wiser,十年這個數字比「又大一年」強十倍。對一個對數字敏感的人來說,數字比其他說話更有說服力。原來十年了,你有長大了嗎?</div>
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即使你有多抗拒長大,身邊總有東西提醒你我時間正無聲無息地流逝,不想長大也得變得成熟。</div>
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幸好不只Passport,還有回鄉證、車牌和這份那份十年期保險,都是間隔著到期,感覺有好多續領,我們還有很多十年。</div>
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<a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E5%8D%81%E5%B9%B4?source=feed_text&story_id=2035717240046469" style="color: #365899; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">十年</span></span></a><br /><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E4%BB%BB%E6%80%A7%E7%9A%84%E5%8D%81%E5%B9%B4?source=feed_text&story_id=2035717240046469" style="color: #365899; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">任性的十年</span></span></a><br /><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E5%A4%AA%E8%80%81%E6%88%90%E4%BA%86?source=feed_text&story_id=2035717240046469" style="color: #365899; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">太老成了</span></span></a><br /><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E6%9C%89%E9%BB%9E%E6%B2%89%E9%87%8D?source=feed_text&story_id=2035717240046469" style="color: #365899; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">有點沉重</span></span></a><br /><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E5%AF%A9%E8%A8%88%E6%96%B0%E4%B8%81?source=feed_text&story_id=2035717240046469" style="color: #365899; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">審計新丁</span></span></a></div>
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IG: audit.sunding</div>
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-39993113646865904582018-01-21T13:17:00.000+08:002018-06-18T10:47:34.274+08:00Redo or Resign<div style="background-color: white; color: #1d2129; margin-bottom: 6px;">
<span style="font-family: inherit;">今天跑半馬時,見到前面跑手的跑Tee背面上寫了”Do or Die” 再加一個骷髏頭<span class="_5mfr _47e3" style="line-height: 0; margin: 0px 1px; vertical-align: middle;"><img alt="" class="img" height="16" role="presentation" src="https://static.xx.fbcdn.net/images/emoji.php/v9/f44/1/16/1f480.png" style="border: 0px; vertical-align: -3px;" width="16" /><span class="_7oe" style="display: inline-block; width: 0px;">💀</span></span>,令我諗起之前我與老闆之前的對話:<br />”Boss, I guess we need to redo as a new template is out”<br />“Redo? Can we just ask the client to resign?”<br />“Resign? Possible but redo is better”<br />“if we don’t have time to redo, you ask the client to resign”<span class="text_exposed_show" style="display: inline;"><br />“Ok. Client said they resign now”</span></span></div>
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<span style="font-family: inherit;"><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/englishjoke?source=feed_text&story_id=2034382996846560" style="color: #365899; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">englishjoke</span></span></a><br /><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E8%88%8A%E8%81%9E%E4%B8%80%E5%89%87?source=feed_text&story_id=2034382996846560" style="color: #365899; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">舊聞一則</span></span></a><br /><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/redoorresign?source=feed_text&story_id=2034382996846560" style="color: #365899; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">redoorresign</span></span></a><br /><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E5%A6%82%E6%9E%9C%E8%80%81%E9%97%86%E5%90%8C%E6%88%91%E8%AC%9B?source=feed_text&story_id=2034382996846560" style="color: #365899; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">如果老闆同我講</span></span></a><br /><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/doordie?source=feed_text&story_id=2034382996846560" style="color: #365899; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">doordie</span></span></a><br /><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E6%88%91%E5%8F%AF%E5%94%94%E5%8F%AF%E4%BB%A5%E6%8F%80dodiddone?source=feed_text&story_id=2034382996846560" style="color: #365899; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #4267b2; unicode-bidi: isolate;">#</span><span class="_58cm">我可唔可以揀dodiddone</span></span></a></span></div>
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-17945281134997788042018-01-11T20:45:00.000+08:002018-06-18T10:47:50.068+08:00自問除了勞力,你還可以貢獻什麼?<span style="font-family: inherit;">近期收到不少讀者網友的來信,詢問有關核數師、會計師的前景。有人特意傳來Bloomberg在去年年中發表一篇名為 “Is Your Job About To Disappear?” 的文章,指出會計、審計是其中一個高薪且高危被取代的行業,Computerization Probability高達94% 。究竟AI 對會計師前景有何影響,多位會計前輩都有精闢的解說。說到底,議題重點都是衡量人類的存在價值,不如我用一個較貼地的說法來形容這情況:你在公司、客戶眼中,是代表多對手還是多個腦?</span><br />
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<span style="font-family: inherit;">多對手意指,你提供的是勞力。公司客戶人手不夠,而你的出現填補了空缺。你不是唯一的選擇,只是碰巧他們要人而你剛好站在門口而被選中。說白一點,你的存在可有可無,隨時被取替。</span><br />
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<span style="font-family: inherit;">時光倒數至數年前剛畢業,朋友們得知我要做Auditor,都一致地將影印跟Audit畫上等號。尤其是新入行的同學,大家總覺得做定「影帝影后」。第一年入職,影印即使不再是Auditor常做的事,取而代之的都是手板眼見功夫,例如睇單、打字、Casting等等。</span><br />
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<span style="font-family: inherit;">經驗隨著年資累積,客戶不再要求多雙手的功夫,而是要多個腦,希望我們能提供更多有價值的服務,譬如稅務諮詢、科技的應用、收購合併搞上市等等。企業遇到各式各樣的問題,他們要的是解決問題的方法,而不再是只懂跟著既定規矩走的人頭。</span><br />
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<span style="font-family: inherit;">可惜,懂得解決問題不是一朝一夕的事,也沒有捷徑可言。想當年我跟Mentor說過:「現在的工作很無聊,每天都是翻單打字,好像沒什麼意義。」雖然查看各式各樣的單據有時挺有趣,但每天重複著不用腦袋的工序,也會有悶的時候。通常長輩聽到有人呻悶呻無聊,都會訓話一番:「要先做好簡單工序,人家才會放心交托較難的工作。」道理像廚師學徒首先也要學好切菜,切過一年半載才有機會拿鑊鏟。Mentor可是連這句也省得說,直接一棍打過來:「自問除了勞力,你還可以貢獻什麼?」</span><br />
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<span style="font-family: inherit;">這句對當時工作經驗不到一年的新丁可謂當頭棒喝。對的,我除了一對手,著實什麼都不懂做。懂會計知識嗎?一半半吧。懂審計程序嗎?半桶水吧。懂如何與Client打交道嗎?硬著頭皮還撐到一陣子的。一名如白紙般的新丁擁有最多的不是專業知識,而是時間和一雙手。</span><br />
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<span style="font-family: inherit;">誰不是由零開始?小孩也是先學行再學跑。首先打好基礎,經過不斷切菜的鍛鍊,自然也會練好煮菜的功夫。來個善意提醒,AI追著人類來跑,甚至有天會超越人類的腦袋。我們這個學行階段愈縮愈短,因此目標是盡快把自己由貢獻勞力變成貢獻腦力。</span><br />
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<span style="font-family: inherit;">回到首段的問題,核數師、會計師的前景如何?值得入行嗎?我的回答跟以前一樣。如果有心在商界發展,這是值得的。尤其Auditing是一個訓練的好地方,工作環境迫使人快速成長,永遠不能安於現狀推動人不斷進步。這成長速度更會因為日新月異的科技變得愈來愈快。至於成長到某階段後的前景,我想還是留待各會計前輩回答了。</span><br />
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<span style="font-family: inherit;">Facebook: https://www.facebook.com/freshaccountant/</span><br />
<span style="font-family: inherit;">Blog: https://freshaccountant.blogspot.hk/</span>審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-24573180972924754102018-01-08T18:40:00.000+08:002018-06-06T22:38:06.728+08:00Lesson learnt: 居安思危<div style="background-color: white; color: #1d2129; margin-bottom: 6px;">
<span style="font-family: inherit;">AI會不會有天取代會計人員,不少前輩都已給予精闢見解,大致就是轉型就是出路。我也挺肯定自己正在做的工序會在十年八年後被電腦取代。不過呢,只要Client沒有錢買這台超級電腦,人類還是有存在價值的。就像我的客戶,貴為主板上市公司,2018年還在用Windows 2000,他們選擇用時間換金錢,寧願用滯後了十八年的科技,加上年復年的人力,為的就是讓我們這班會計師好好利用多出來的十多年來個大轉型。</span></div>
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<span style="font-family: inherit;"><a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E5%B1%85%E5%AE%89%E6%80%9D%E5%8D%B1?source=feed_text" style="color: #365899; cursor: pointer; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="unicode-bidi: isolate;">#</span><span class="_58cm">居安思危</span></span></a> <a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E6%9C%83%E8%A8%88%E5%B8%AB%E7%9A%84%E5%B0%87%E4%BE%86?source=feed_text" style="color: #365899; cursor: pointer; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="unicode-bidi: isolate;">#</span><span class="_58cm">會計師的將來</span></span></a> <a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E8%BD%89%E5%9E%8B%E6%98%AF%E5%87%BA%E8%B7%AF?source=feed_text" style="color: #365899; cursor: pointer; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="unicode-bidi: isolate;">#</span><span class="_58cm">轉型是出路</span></span></a> <a class="_58cn" data-ft="{"tn":"*N","type":104}" href="https://www.facebook.com/hashtag/%E8%BD%89%E8%A1%8C%E6%9B%B4%E5%BE%B9%E5%BA%95?source=feed_text" style="color: #365899; cursor: pointer; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="unicode-bidi: isolate;">#</span><span class="_58cm">轉行更徹底</span></span></a>?</span></div>
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<span style="font-family: inherit;">Source: <a data-ft="{"tn":"-U"}" data-lynx-mode="asynclazy" href="https://l.facebook.com/l.php?u=https%3A%2F%2Fwww.bloomberg.com%2Fgraphics%2F2017-jobs-automation-risk%2F&h=ATN1BajTtFrJYJ813Ofp2pBtKI3s55P0JUdvtOWVOahJrh3XS5mW_j-MUQ5bfKKa2z0qQ0dkmSrlyg6CnNtgqDaE3__qtO-gkNLU9IuLivHmW27BD1lD0sIpGY0EsOK3v3lCww" rel="noopener nofollow" style="color: #365899; cursor: pointer; text-decoration-line: none;" target="_blank">https://www.bloomberg.com/graphi…/2017-jobs-automation-risk/</a></span></div>
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-83033418157771783432017-12-31T11:06:00.000+08:002017-12-31T11:06:07.663+08:00如果點貨途中有貨物出入......(下)<span style="font-family: inherit;">我隨Cindy上5/F,尋找那剩下的32800盒朱古力粉。她帶我到「乾貨倉」,前往放置朱古力粉的貨架的途中,發現有少量貨品隨便放在地上,就像超級市場內那些置在貨架旁、寫上特大價錢牌的貨物。</span><br />
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<span style="font-family: inherit;">通常在stocktake briefing前,Senior都會稍為形容一下客戶的貨倉情況:「這公司放得挺整齊」或「這公司放得有點亂」。如果要我形容這個朱古力粉client,一個字「亂」,兩個字「好亂」,三個字,(我唔講啦)。這時我猛然發現剛才犯下一個錯誤,我忘記了阻止那貨櫃車!而且還未知道貨櫃車旁還有什麼貨,萬一它開走了,就有機會variance noted。Stoctake如果發現variance,而這個variance是因為點貨期間有進出貨,大家都有麻煩。<span style="font-size: large;">當然……想Stocktake沒有variance,auditor可以……</span>哈,遲些再說。</span><br />
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<span style="font-family: inherit;">我著Cindy可以先暫停出貨嗎?她打電話到地下叫停了搬貨大叔。這邊廂我們在貨倉一角找到朱古力粉,326個全滿箱再加三箱有尾數,總數32800,啱數。走上走落,終於完成一個sample。</span><br />
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<span style="font-family: inherit;">「除了朱古力粉,還有什麼貨今天趕著出貨?」</span><br />
<span style="font-family: inherit;">她本想再打電話問大叔,我說不如再下樓核實。</span><br />
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<span style="font-family: inherit;">四板朱古力粉旁,有另外兩板貨。我寫下了貨品編號,點了數目。大叔面露不悅,向我們這邊大喊:「OK沒有?」我說可以搬入櫃,但千萬不要開走,否則可能要。司。機。駛。回。來。說罷我覺得自己霸氣了,哈。</span><br />
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<span style="font-family: inherit;">然後我們又回到5/F的乾貨倉,我決定先在貨倉隨便抽一堆追追數,今天要做九十個samples,數到最後才跟進貨櫃車的貨。情況開始順利,List to Floor 和 Floor to List的samples都tie數。一下子完成差不多一半,Cindy便說:「我以為你們auditor喜歡點貴價貨,為什麼你不去點鮑魚?」</span></div>
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<span style="font-family: inherit;">噢,你提起有鮑魚,那就要看看了。對數就皆大歡喜,不對的就怪你自己多口吧。我隨Cindy下一層,一出電梯,地上濕漉漉的,原來4/F是凍倉。而她口中的鮑魚不是罐頭鮑,是急凍鮑。我沒有穿外套,心中默念:「點鮑魚都是三分鐘的事,我頂得住。」</span></div>
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<span style="font-family: inherit;">撥開門外的膠簾,我們由室溫廿多度的地方來到負廿度的凍倉。五秒後,Cindy記起鮑魚在雪櫃,要先出去拿鎖匙。想不到凍倉內還有雪櫃,你現在跑出去廿多度的地方拿鎖匙,我當然不會笨得留在負廿度的地方等你吧。</span></div>
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<span style="font-family: inherit;">第一次凍倉之旅歷時五秒。</span></div>
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<span style="font-family: inherit;">她拿了鎖匙回來,我們再次進入凍倉,開了雪櫃點鮑魚,就只有十多隻,我一眼看完就說行了。</span></div>
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<span style="font-family: inherit;">「反正開了雪櫃,不如順便點急凍海蔘?」</span></div>
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<span style="font-family: inherit;">你鍾意啦,打開包裝又只有數隻,加上十隻N頭鮑魚總值都不及剛才那七萬多盒朱古力粉吧。</span></div>
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<span style="font-family: inherit;">「雞翼剛剛入貨,要不要點?」</span></div>
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<span style="font-family: inherit;">又來,什麼剛剛入貨?</span></div>
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<span style="font-family: inherit;">「我意思是昨天剛到,在stocklist上的。」</span></div>
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<span style="font-family: inherit;">好,點完雞翼拜託要撤退了,我快要凍僵。</span></div>
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<span style="font-family: inherit;">「還有魚蛋......」</span></div>
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<span style="font-family: inherit;">「不用了,我們到下一個倉吧。」</span></div>
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<span style="font-family: inherit;">第二次凍倉之旅歷時十分鐘,這是我覺得最長的十分鐘。</span></div>
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<span style="font-family: inherit;">轉頭我赫然發現凍倉旁是工場!為什麼現在會有人在工場製造食物的?!</span></div>
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<span style="font-family: inherit;">「你們工場不會在stocktake期間停止嗎?這樣我點不到貨的。」</span></div>
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<span style="font-family: inherit;">「年尾趕貨嘛,你放心,他們才剛開工,不會對數字有影響。」</span></div>
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<span style="font-family: inherit;">來到這個地步,我都無謂再Q了。我這個礙事朋友雖然打著auditor旗號來stocktake,但憑我現實小如微塵的力量,能夠叫停那輛貨櫃車已經是奇蹟,要命令全個工場停工,恐怕我很難安全走出這棟大廈。</span></div>
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<span style="font-family: inherit;">我跟Cindy在另外兩個倉完成剩下的samples,恰巧全中沒variance。臨走前,我向Cindy索取今早在貨櫃旁預備出貨的貨物出貨單,跟自己記錄對數後,便著Cindy在所有文件簽名。本來我可以功成身退,但因為就今天的觀察,這客戶明顯在inventory一項有risk indicator,我決定離開前跟Senior報定案。</span></div>
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<span style="font-family: inherit;">「Client在我做stocktake時有貨物流動,而且工場一直都在運作,沒有停工。」</span></div>
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<span style="font-family: inherit;">「噢,有variance嗎?」</span></div>
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<span style="font-family: inherit;">「沒有,只是有些在貨櫃車,有些在貨倉。我已拿了出貨單作supporting。」</span></div>
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<span style="font-family: inherit;">「OK,sample有沒有多抽幾個做buffer?」</span></div>
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<span style="font-family: inherit;">「有,多了十個。」</span></div>
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<span style="font-family: inherit;">「咁OK架啦。你收工啦。」</span></div>
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<span style="font-family: inherit;">故事完。</span><br />
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<span style="font-family: inherit;">註:你們看到故事的亮點嗎?</span></div>
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故事上集:<a href="http://freshaccountant.blogspot.hk/2017/12/blog-post_30.html"><如果點貨途中有貨物出入......(上)></a><br />
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審計新丁http://www.blogger.com/profile/04229841805719973550noreply@blogger.com0tag:blogger.com,1999:blog-470479669392347891.post-3546358222913460542017-12-30T11:38:00.004+08:002017-12-30T14:52:32.724+08:00如果點貨途中有貨物出入......(上)星期六早上七時,我按計劃來到大埔工業村一工廈,為的是人生第三十二次Stocktake。Stocktake是當auditor以來最開心的工種,除了被眼前一排排高約四、五層樓高的紙箱圑圑圍著,有時還可以一睹某些著名食肆背後的貨倉,相信我,這比後巷廚房更有睇頭。全因今次又點食物倉,星期六開工還有OT Pay,即使是週末晨早,千里迢迢乘車過海,我也從來不抗拒點貨這差事。<br />
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想不到今年我仍可以去Stocktake,看來公司缺人情況非常嚴重。我準時來到入口處,詢問保安員客用升降機在哪後,便直上7/F會見Client。7/F是公司寫字樓,負責的Client是Cindy,一位年約四十多歲的婦人。<br />
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「幸好你準時,待我打印完Stocklist便可以行了。」<br />
幸好?準時不是應份嗎?她一副匆匆忙忙的樣子,我也不好意思打擾她,便逕自從袋中拿出板夾、筆和計數機,準備快手做完,快手收工。<br />
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「要喝水嗎?」<br />
我思考了一秒都沒有......<br />
「好了,我們走吧。」<br />
她領著我往門口走去。看來她跟我目標一致,至少前半「快手做完」是一樣的,不過她能否「快手收工」就不是我擔心的範圍了。<br />
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我們乘電梯下樓,她一路上跟我講解大廈內每層的貨品分佈,地下是第一站。理論上是auditor選樣本,然後點算樣本的貨品數量是否正確。Client只會按著auditor選中的貨品帶他們到相關的貨架,我連sample都未選,為什麼要先到地下呢?<br />
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原來地下已有一批貨品擱在門口準備入櫃,我問這些是什麼?Cindy便隨便找來一位搬貨的工人問他這些是什麼貨。「朱古力粉」那位大叔叔短短拋下數個字便繼續他的搬貨工作。Cindy接著覆述一次:「朱古力粉。」天啊,我不是聾的,我問的是為什麼會有人在Stocktake期間搬貨上櫃。<br />
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「等等,我手上這份stocklist的cut off date是什麼時候?」<br />
「昨天晚上十二時。」<br />
「肯定?」<br />
「是的。」<br />
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只要這堆朱古力粉尚在stocklist,這還未算是一個問題。<br />
「那麼就點朱古力粉吧。」<br />
我和Cindy走在紙箱旁邊,一箱有100盒,一層有12箱,一板有9層,一板貨即是有......10800盒。這裡有4板貨,總數43200盒。<br />
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我掃視stocklist,朱古力粉在第十頁。我核對貨品編號無誤,再查看旁邊的數字......76000。幹嘛,為什麼不對數的?第一個sample就有variance,看來情況不像預期般順利。<br />
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「噢,還有幾板貨在5/F,那些今天不用出貨,但這些趕著出貨,所以分開了。」<br />
難怪她整個早上都在趕,原來有貨物趕著出倉。稍為停一個早上都不行,你著我怎交差?<br />
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待續。<br />
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