The Supervision and Inspection Bureau of Gansu Provincial Department of Finance found in the practice quality inspection of accounting firms in 2008 that the balance sheet of an accounting firm reflected the paid-in capital 1 10,000 yuan, the actual contribution was only 30,000 yuan, and the false contribution was 970,000 yuan. I. Basic information of the firm The accounting firm was established in September 2005, with the contribution of two certified public accountants. It is a partnership enterprise with a registered capital of 654.38 million yuan. There are 6 employees, including 3 certified public accountants and 3 assistants. In 2007, the Institute issued a total of 20 audit reports, including 8 audit reports on final accounts of capital construction, 6 audit reports on final accounts of capital construction projects invested by fiscal funds,/kloc-0 audit report on income tax settlement, 3 audit reports on annual accounting statements and 2 capital verification reports. This year's income is 9 1600 yuan. II. Disciplinary facts reflected in the balance sheet of our firm At the end of 2007, the total assets were RMB 6,543,800.93 million, the total liabilities were RMB 6,543,800.404 million, and the owners' equity was RMB 86.9 million. Among them, the paid-in capital is 6,543,800 yuan, and the undistributed profit is 6,543,800 yuan. After verification, the registered capital of the firm registered in the administrative department for industry and commerce is 6.5438+0 million yuan, the actual contribution is only 30,000 yuan, and the false contribution is 970,000 yuan. In order to make up the registered capital, the paid-in capital and assets of the firm were inflated by 970,000 yuan in the financial statements, including 39 accounts receivable of 50,000 yuan and long-term investment of 570,000 yuan. The ratio of inflated assets to total assets was %. 19%. Total assets of the firm at the end of 7 years after deducting fictitious assets and rights and interests.