运达科技：四川证监局对公司采取责令改正措施

Core Viewpoint - The company, Yunda Technology, has received a warning from the China Securities Regulatory Commission for various internal control and accounting issues that violate regulatory standards [1][2]. Group 1: Internal Control Issues - The company has inadequate internal control execution, with discrepancies between contract acceptance criteria and actual acceptance, as well as missing logistics documents for several projects from 2019 to 2023 [1]. Group 2: Accounting Irregularities - There are several accounting irregularities identified: - In 2020, a subsidiary, Sichuan Huiyou Electric Co., Ltd., recognized revenue prematurely and inappropriately under the total amount method, violating accounting standards [2]. - From 2021 to 2023, the company failed to recognize impairment for certain fixed assets despite clear signs of impairment [2]. - Insufficient basis for goodwill impairment testing was noted in 2022, where significant deviations from performance commitments occurred without timely third-party testing [2]. - The allocation of labor costs and R&D expenses was deemed unreasonable, not aligning with regulatory guidelines [2]. - Incorrect accounting treatment for the write-off of estimated liabilities was observed during the performance commitment period from 2018 to 2020 [2].