When the cause of a matter cannot be ascertained, how to determine responsibility

According to Article 67 of the "Provisions on Procedures for Handling Road Traffic Accidents", if the basic facts of a road traffic accident cannot be ascertained and the cause cannot be determined, the traffic management department of the public security organ shall issue a road traffic accident certificate, indicating the time and place of the road traffic accident, the circumstances of the parties and the facts obtained from the investigation, and serve them on the parties respectively, and inform them of the right and time limit for applying for review, mediation and initiating civil litigation.

If you believe that the cause and responsibility of the accident are clear, you can apply for a review, stating your request, as well as the facts and reasons.

The traffic police did not give a determination of responsibility, but gave a certificate, saying that the cause of the accident could not be identified, how to write a reconsideration, you can go to the law firm for consultation!

If you are not satisfied with something, you should truthfully apply for administrative reconsideration in accordance with the law.

When a traffic accident occurs, people are undoubtedly most concerned about responsibility, because the division of responsibility is related to the proportion of compensation in the later stage, and even the sentencing of some criminal cases. The more common division of responsibilities that everyone is familiar with mainly includes one party being fully responsible and one party not being liable; One party is primarily responsible and one is secondary; Both parties are equally responsible for these types. Less commonly, there is no division of responsibility.

The reason why this situation occurs is mainly because there is no surveillance video at the scene, and the accident situation cannot be restored through technical means and witness testimony, so the responsibility of the traffic cannot be determined. There are two main methods: the first is to negotiate with the other party, if you can reach a consensus and do not violate laws and regulations, you can sign a settlement agreement according to the negotiation content, and both parties can perform in accordance with the agreement.

The second is to make the final decision on the proportion of liability borne by both parties through litigation.

The principles of attribution of civil liability in China mainly include fault liability, no-fault liability and equitable liability. Equitable liability applies to some special circumstances where fault liability and no-fault liability cannot be applied, that is, all parties involved in the damage are not at fault for the occurrence of the damage, or which party is at fault cannot be ascertained, resulting in the victim being unable to obtain compensation from the wrongdoer according to the principle of fault liability or the principle of no-fault liability, and if the victim alone bears the loss for this unfortunate event, the victim will be in an economically unsustainable situation, or suffer a major economic loss, and the judge will consider the balance of interestsThe legal provisions for ordering the perpetrator to compensate the victim for some or all of the losses after considering the economic situation of both the perpetrator and the victim. That is, if the parties are not at fault for the damage caused, the parties may share the civil liability according to the actual circumstances.

Thus, where the cause of the damage cannot be ascertained, it is therefore impossible to determine which party is liable, and to the extent that the responsibility of either party cannot be excluded, the parties share the loss.

When the cause of responsibility for some traffic accidents cannot be ascertained, or the traffic police are not good at determining how to divide the proportion of responsibility is more fair and reasonable for all parties, the traffic police often push this major power to divide the responsibility to the court to deal with. The court generally determines the extent of the responsibility of each party based on the traffic police file and the trial situation.

If only one road traffic accident certificate is given, and no responsibility determination is given, you can apply for a review to the traffic police department at the next higher level.

Article 71 of the Provisions on Procedures for Handling Road Traffic Accidents Where a party has any objection to the determination of a road traffic accident or the issuance of a road traffic accident certificate, it may submit a written application for review within three days from the date of delivery of the road traffic accident determination or road traffic accident certificate. Where the parties submit an application for review within the time limit, it will not be accepted, and the applicant will be notified in writing.

It can be reviewed, but you must have sufficient evidence to prove the responsible party.

Only one passage traffic accident certificate is given, and the certificate of non-responsible person is not responsible, and the obvious cause of the accident is stated as the cause that cannot be ascertained, and if it can be restored, you can file a complaint.

As long as you think that the road traffic accident certificate does not match the facts, you can apply to the traffic police department at the next higher level for reconsideration.

You can apply for a review, because without an accident liability certificate, how can you know who is at fault.

For traffic accidents where responsibility cannot be divided, the traffic police department may issue a traffic accident report to prove the occurrence of the traffic accident.

For the specific division of responsibility, a lawsuit may be filed with the court, and the court will divide the responsibility through court investigation and determine the amount of compensation.

The landlord should first make it clear about the four expressions, that is, these four situations refer to different business matters, and different business contents naturally have different ways to deal with them, which is a premise.

The following accounting entries omit the intermediate application of "Profit and Loss on Property to be Handled - Profit or Loss on Current Assets to be Disposed of, Profit or Loss on Property to be Disposed of - Profit or Loss on Fixed Assets to be Disposed of".

1. The cash surplus that cannot be ascertained is included in non-operating income;

Cash surplus, unable to find out the reason, accounting entries:

Borrow: Cash. Credit: Non-Operating Income - Cash Profit.

If the reason is identified, such as the underpayment, it should be verified and confirmed, and the error should be corrected and the payment should be disbursed.

2. The cash shortage that cannot be ascertained shall be included in the management expenses after approval;

Cash inventory loss, unable to find out the reason, as management responsibility, accounting entries:

Borrow: Administrative Expenses - Cash Loss.

Credit: Cash. If the cause is identified, such as if it is a personal cause, the individual is liable for compensation

Debit: Other receivables - **

Credit: Cash. 3. Inventory profit and offsetting management expenses caused by sending and receiving errors;

Errors in sending and receiving are management responsibilities and should be offset by management costs

Borrow: raw materials and finished products.

Credit: Administrative Expenses - Inventory Surplus.

4. The fixed assets of the profit and expenditure shall be treated as errors in the previous period and included in the profit and loss adjustment of the previous year;

According to the provisions of the Accounting Standards for Business Enterprises: the inventory profit of fixed assets should be recorded as an error in the previous period in the "profit and loss adjustment of previous years" account. The accounting entries are as follows:

Borrow: Fixed assets.

Credit: Prior Year Profit and Loss Adjustment.

Hello: Cash shortfalls should be charged to the administrative expense account.

The accounting entries are:

Borrow: Administrative expenses.

200 credit: cash on hand.

When you find yourself short on cash:

Borrow: Loss and Excess of Property to be Handled - Profit or Loss of Current Assets to be Handled.

Credit: cash on hand.

Unable to pinpoint the cause:

Borrow: Administrative Expenses - Cash Shortage.

Credit: Loss and Excess of Property to be Handled - Profit or Loss of Current Assets to be Treated.

1. In the new standard, the reason for the inability to find out the cash profit is included in the non-operating income account after approval.

2. The surplus cash shall be debited to the "cash in hand" and credited to the account of "property loss and excess to be disposed of", and if it is paid to the relevant personnel or units after the approval of processing, it shall be included in the "other payables" account; If the reason cannot be ascertained, it shall be included in the "non-operating income" account.

3. The specific accounting treatment is:

1) Before approval:

Borrow: cash on hand.

Credit: Pending property loss and overflow.

2) After approval:

Borrow: Loss or overflow of property to be disposed of.

Credit: Non-operating income (for which the cause cannot be ascertained).

Management costs are finally written off in accordance with the new guidelines.

The old standard was recorded as non-operating income, and the example questions in the book may not have been changed.

The 2008 CPA Examination Accounting Textbook has this content. I haven't seen it above, either the Explanation of Accounting Standards for Business Enterprises and the Guide to the Application of Accounting Standards for Business Enterprises.

1.Cash and inventories, which are current assets, are recorded as "non-operating income", while inventory gains are offset against "administrative expenses".

2.If the cause of the cash surplus cannot be ascertained, it will be recorded in the "non-operating income" account after approval, while the cash shortfall that cannot be ascertained will be recorded in the "administrative expenses". The profit of fixed assets is recorded in "non-operating income", and the corresponding inventory loss is recorded in "non-operating expenses".

3.When the inventory is profitable, it is recorded as "administrative expenses", while when the inventory is lost, it is divided into general loss and extraordinary loss, with general loss being included in "administrative expenses" and extraordinary loss being included in "non-operating expenses". If there is anyone who doesn't understand, you can remember me, my name is to add shares.

It is not the other way around, but the inventory profit and loss are included in the credit of administrative expenses, the extraordinary loss in the event of inventory loss is included in the debit of non-operating expenses, and the general operating loss is included in the debit of management expenses.

Profit is equivalent to income, but it is not related to business, and of course it is included in non-operating income.

Inventory loss is mismanagement, resulting in losses, and this loss is of course a management expense.

The inventory itself is purchased by the enterprise, and it is not really excessive, it must be a problem in management, and in the final analysis, it is also a human problem, so it is used as a write-off of management expenses, and this kind of thing will be encountered in the daily activities of the enterprise, and it is not treated as a non-daily activity.

This can only be explained in this way.