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A small accounting and audit firm, based in Hillcrest KZN, is looking to employ a junior accounting clerk who is willing to grow within the company. Clerk will be required to liaise with clerks and take care of monthly accounting function of clients. Salary will be between R4250-R4500 per month. Please send detailed CV's to kashin@strategicaudit.co.za
3d
1
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Established accounting firm in Hillcrest, KZN seeks an Audit Clerk with SAICA articles to conduct statutory audits and independent reviews as required by the Companies Act
* Conduct statutory audits and independent reviews
* Prepare annual financial statements
* Bcom Accounting / Bcompt Degree
* SAICA Articles
* Caseware Working Papers
* Microsoft Office
Market Related
* Bcom Accounting / Bcompt Degree
* SAICA Articles
* Caseware Working Papers
* Microsoft Office
https://protool.gumtree.co.za/external-link-browser.html?url=aHR0cHM6Ly9lbi16YS53aGF0am9icy5jb20vY29vcG9iX19jcGxfX18xNTU1XzU0MzQ1X180OTc/dXRtX3NvdXJjZT1ndW10cmVlJnV0bV9tZWRpdW09ZmVlZCZrZXl3b3JkPQ==&jid=1241655&xid=1555_54345
2y
1
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Are you still looking for SAICA articles for 2022? Our dynamic audit firm would love to hear from you. Please email your CV, ID copy and latest academic record to arantxanaidoo@nlk.co.za.
https://protool.gumtree.co.za/external-link-browser.html?url=aHR0cHM6Ly9lbi16YS53aGF0am9icy5jb20vY29vcG9iX19jcGxfX18xMjY2XzUzMDg4X180OTc/dXRtX3NvdXJjZT1ndW10cmVlJnV0bV9tZWRpdW09ZmVlZCZrZXl3b3JkPQ==&jid=1199866&xid=1266_53088
2y
We are
looking for a Senior Bookkeeper to work at our Head Office in Pinetown, on a
full-time basis. Gross salary R15,000 per month Negotiable.We are a multi branched Franchisor we need someone who understands not only a singular business structure but the intricacy's of nearly 40 company's that we manage, develop and assist.The candidate should preferably be male over 40 years of age.
A
successful candidate must have the following abilities:
· Must have
a matric (financial management diploma would be advantage)
· Must have
vast experience in Pastel accounting
· Must
understand suspense accounts and processing
· Up to
trial balance
· Must have
strong administration ability
· Must work
in a clean and neat manner
· At least
5-10 years’ experience
· Must be a
good communicator
· Must have
solid references and no criminal record associated to mistrust
· Must have
a valid driver’s license and own transport
· Must have
e-filing experience and knowledge (VAT, PAYE, IT)
· Must be
able to work in a fast and pressured environment
The
position includes, but will not be limited to, the following responsibilities:
· Reporting
direct to the CEO and CFO
·
Reconciliations and project management in pastel
· Excel
reporting
· Complex
invoicing and inventory management
·
Accounting function across different companies
· E-filing
· Accounts
process up to trial balance and audit preparation
· Will be
required to assist branches in accounting processes
· Will
assist and report to the CFO and COO
· Valid
drivers license essential
· Reliable
transport essential
· Working
hours: Monday - Friday - 7:30 - 17:30, Saturday - 8:00 - 13:00
Salary:
R15,000.00- R20 000.00 per month negotiable depending on experience.
Job Types:
Full-time, PermanentPlease email your CV to justinw@cartime.co.za
21d
1
Looking for an experienced auditor to supervise staff and evaulate audit work.
* Setting of audit plan – planning risk and materiality assessment
* Review of all audit files under the designated Manager’s portfolio
* Review and completion of all forms of tax returns under designated Manager’s portfolio
* Weekly review of time sheets
* Supervising staff including assigning, reviewing, and evaluating audit work
* Liaising with clients before engagements to ensure proper planning and request relevant documents beforehand performing special assignments
* Advanced research for client matters
* Preparing and monitoring budgets for assignments at the same time developing and reporting on performance measures
* Preparing audit quotations on behalf of the designated Manager
* Contribute to work program planning
* Final review of AFS prepared by Trainee Accountant
* Ad hoc tasks as requested by the designated Manager
* Training of Trainee Accountants
* Ensuring Audit checklists are maintained
*Key Performance Indicators*
* To ensure all engagements are carried out in line with the approved audit plan
* To ensure all audit engagements are completed with deadline dates
* To ensure all engagements are continuously monitored during the duration of the engagement and to ensure on-site presence, at the discretion of management
* To ensure the audit review in carried out in line with the Audit Control Sheet
* To ensure all audit assignments are completed to the appropriate acceptable standards
* To ensure a 24-hour turnaround time on all emails and a same day turnaround time on telephone messages
* To ensure all subordinates perform in line with their KPIs, with the exception of:
* To ensure academic progress in line with the SAICA training regulations; and
* To ensure a 24-hour turnaround time on all emails and a same day turnaround time on telephone messages (where Supervisors are not aware)
* To ensure that a productivity of 66.6% is maintained monthly
* To ensure timeous completion of SAICA Assessment tools for trainees
*Knowledge, skills and abilities*
* Technical ability (IFRS, IFRS for SMEs, Companies Act, International Standards of Auditing, etc.)
* Excellent communication skills
* Team player
* Confidence in abilities
* Self-motivated
* Ability to cope under pressure and achieve deadlines
*Qualifications*
* Degree (CTA preferable)
* Completed articles
R20 000 CTC Negotiable, Depending on Experience
*Knowledge, skills and abilities*
* Technical ability (IFRS, IFRS for SMEs, Companies Act, International Standards of Auditing, etc.)
* Excellent communication skills
* Team player
* Confidence in abilities
* Self-motivated
* Ability to cope under pressure and achieve deadlines
*Qualifications*
* Degree (CTA preferable)
* Completed articles
https://protool.gumtree.co.za/external-link-browser.html?url=aHR0cHM6Ly9lbi16YS53aGF0am9icy5jb20vY29vcG9iX19jcGxfX18xNTU1XzY3MjI0X180OTc/dXRtX3NvdXJjZT1ndW10cmVlJnV0bV9tZWRpdW09ZmVlZCZrZXl3b3JkPQ==&jid=1260361&xid=1555_67224
2y
Ads in other locations
1
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*Reference: DUR002401-SN-1*
Our client, a market leader in the manufacturing arena, seeks a competent self-managed individual to fulfill this 6 month contract. Reporting to the Finance Manager.
*Minimum Requirements: *
* B.Com Accounting Honours or CIMA qualification.
* Completed 3 years SAICA Training/Articles.
*Key Performance Areas:*
* Provide key financial inputs into project decisions and divisional business partnering
* Assist with audits and audit findings
* Assist with monthly reconciliations which includes compilation and review
* Drive forward a finance system conversion from Sage to JDE/Oracle and helping to maintain the validity, accuracy and completeness of the management information system at all times
* Provide advice on tax-related
* Ensure all taxation matters are in order, i.e. submission is done timeously and accurately with regards to VAT, Income Tax, Provisional Tax and Dividends Tax
* Ensure compliance of all policies, procedures and systems with legislative, shareholder and statutory requirements (including Companies Act regulations) and advice
* Compile monthly management accounts, with accurate and valid commentary on company performance
* Provide accurate financial (including budget and variance) reports and schedules as required
* Finalise and interpret accounts up to trial balance
* Maintain all financial records and accounts: GL, Cashbook, Petty Cash, Debtors and Creditors
* Ensure a methodical filing system is maintained, i.e. documentation and all related correspondence are filed and complete at all times
* Prepare cashflow forecasts and conduct relevant analysis
* Ensure cashflow is managed in accordance with weekly cashflow forecasts
* Monitor adherence to financial systems and processes
*Skills and Competencies:*
* Good knowledge of relevant financial legislation (e.g. VAT legislation, Tax Legislation, Import and Export Regulations, FICA and Companies Act)
* Ability to establish and maintain effective working relationships
* Ability to handle large volumes of data and to work under pressure
* Assess problems with critical decision-making skills
* Attention to detail with focus on delivery
* Good communication skills
* Good knowledge of:
* Company business planning and budgeting principles;
* Financial Modelling; and
* International Financial Reporting Standards (IFRS).
* Great attention to detail and quality orientated
* Planning and organising skills
* Report writing
* Resourceful, self-managed, honest and proactive
* Ability to plan and organise
* Time management skills, determined and deadline driven
R 40 000 per month (cost to company)
https://protool.gumtree.co.za/external-link-browser.html?url=aHR0cHM6Ly9lbi16YS53aGF0am9icy5jb20vY29vcG9iX19jcGxfX18xNTU1XzU2Mjk0X180OTc/dXRtX3NvdXJjZT1ndW10cmVlJnV0bV9tZWRpdW09ZmVlZCZrZXl3b3JkPQ==&jid=1243812&xid=1555_56294
2y
2
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A small Accounting firm in Durban city is looking for an Intermediate Auditor to join its team. The candidate must possess a minimum of Advanced Diploma in Accounting and at least 2 years experience in Internal Auditing.Please send your CV to Careers@abacwaningi.co.za
1d
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We are looking for an Accountant with Audit experience. This is a permanent position.
If you have Accounting and Audit experience within an Accounting Practice please send us your CV to hr@eminentworkforce.co.za
And we will get back to you. Salary is R14 000.00 to R17 000.00 CTC per month.
hr@eminentworkforce.co.za
No calls please.
2d
1
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Looking for a commercial Accountant in Durban with honours and at least 2 years experience.
A Manufacturing company is looking for a Commercial Accountant in their Durban office.
In this role you will assist the Regional Exec with cost and sales analysis and reports, prepare forecasting estimates, prepare and analyse monthly sales reports and estimates, prepare costings and maintain them on the system and assist the Regional Exec with other duties and assignments.
In order to be shortlisted, you must have:
BCom/BCompt with honours (Accounting subjects needed)
2+ years experience in an accounting environment
Manufacturing Cost Accounting will be advantageous
SAP experience
Advanced Excel and MS Office skills
Auditing experience will be beneficial
Job Reference #: KZN000254/LM
3d
1
SavedSave
A firm of Accountants in Pietermaritzburg is requiring an Article Clerk.
Must have a B Com Degee with Auditing as a subject.
Knowledge of Pastel
https://protool.gumtree.co.za/external-link-browser.html?url=aHR0cHM6Ly9lbi16YS53aGF0am9icy5jb20vY29vcG9iX19jcGxfX18xNTU1XzQ1NzY4X180OTc/dXRtX3NvdXJjZT1ndW10cmVlJnV0bV9tZWRpdW09ZmVlZCZrZXl3b3JkPQ==&jid=1234262&xid=1555_45768
2y
1
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Our client in the audit industry is looking for a Graduate Recruitment & Marketing Coordinator in the their offices in Umhlanga
* Arranging and co-ordinating Career days and fairs with relevant University and local schools together with Recruitment committee.
* Responsible for arranging and co-ordinating branding and products for career days and events.
* Presenting to firm at Career Days and Schools – creating and maintaining relationships with relevant stakeholders.
* Responsible for ensuring there is an adequate pipeline of trainees for future contracts.
* Co-ordinating and reviewing of potential graduate CV’s.
* Conducting interviews with relevant partner for graduates and drafting formal offers.
* Acting as a marketing and recruitment representative for Durban on national basis.
* Co-ordinating of Graduate induction, Job Shadowing and Vac work throughout the year.
* Assists and co-ordinates internal team functions and company events i.e. Team building, staff days and year end function.
* Assist and provide support for all marketing initiatives i.e. proposals
* Responsible for creating content for all staff communications and assisting with co- ordination of staff meetings.
* Creating and distribution of Durban social media content to head office.
* Manage Corporate Social Responsibility for the firm as a whole.
* Must have drivers’ license
* Own Vehicle
* Must have a Matric certificate
* Applicable or relevant Tertiary studies
* Must have 2-3 years marketing and/or recruitment experience
*GENERAL** **KNOWLEDGE, SKILLS & ABILITIES*
* Ability to design and create content (Canva- advantageous)
* Ability to multi-task
* Good organisational skills
* Have knowledge of Zoom & Microsoft 365
* Have working knowledge of social media platforms
* Presentation skills and people skills (Networking)
* Interview skills
Market related
* Must have drivers’ license
* Own Vehicle
* Must have a Matric certificate
* Applicable or relevant Tertiary studies
* Must have 2-3 years marketing and/or recruitment experience
*GENERAL** **KNOWLEDGE, SKILLS & ABILITIES*
* Ability to design and create content (Canva- advantageous)
* Ability to multi-task
* Good organisational skills
* Have knowledge of Zoom & Microsoft 365
* Have working knowledge of social media platforms
* Presentation skills and people skills (Networking)
* Interview skills
https://protool.gumtree.co.za/external-link-browser.html?url=aHR0cHM6Ly9lbi16YS53aGF0am9icy5jb20vY29vcG9iX19jcGxfX18xNTU1XzUwMjI5X180OTc/dXRtX3NvdXJjZT1ndW10cmVlJnV0bV9tZWRpdW09ZmVlZCZrZXl3b3JkPQ==&jid=1236343&xid=1555_50229
2y
1
SavedSave
A firm of Accountants in Pietermaritzburg is requiring an Article Clerk.
Must have a B Com Degee with Auditing as a subject.
Knowledge of Pastel
https://protool.gumtree.co.za/external-link-browser.html?url=aHR0cHM6Ly9lbi16YS53aGF0am9icy5jb20vY29vcG9iX19jcGxfX18xNTU1XzM2ODI5X180OTc/dXRtX3NvdXJjZT1ndW10cmVlJnV0bV9tZWRpdW09ZmVlZCZrZXl3b3JkPQ==&jid=1231231&xid=1555_36829
2y
1
SavedSave
Our Client in the Audit industry is looking for a Junior Tax Assistant in their offices in Umhlanga
* Assist with the preparation of company, individual and trust tax returns
* Assist with liaising with SARS consultants telephonically for various queries such as refunds/audit verifications
* Assist allocation of taxman notices and emails
* Assist with the upload of documents for audit verifications
* Assist with simple SARS clearances
* Must have the knowledge of Income Tax Act and Tax Administration Act
* Knowledge of E-filing
* Must have Accfin knowledge
* Be able to work well under pressure and manage deadlines as required by SARS
Market related
* Must have the knowledge of Income Tax Act and Tax Administration Act
* Knowledge of E-filing
* Must have Accfin knowledge
* Be able to work well under pressure and manage deadlines as required by SARS
https://protool.gumtree.co.za/external-link-browser.html?url=aHR0cHM6Ly9lbi16YS53aGF0am9icy5jb20vY29vcG9iX19jcGxfX18xNTU1XzM2ODI4X180OTc/dXRtX3NvdXJjZT1ndW10cmVlJnV0bV9tZWRpdW09ZmVlZCZrZXl3b3JkPQ==&jid=1231230&xid=1555_36828
2y
1
Junir Tax Administrator to assist with the preparation of company, individual and trust tax returns.
* Assist with liaising with SARS consultants telephonically for various queries such as refunds/audit verifications
* Assist allocation of taxman notices and emails
* Assist with the upload of documents for audit verifications
* Assist with simple SARS clearances
*Desired Experience: *
* 1 - 2 years tax/admin experience preferable.
*General Knowledge, Skills & Abilities *
* Must have the knowledge of Income Tax Act and Tax Administration Act
* Knowledge of E-filing
* Preferable to have Accfin knowledge
* Be able to work well under pressure and manage deadlines as required by SARS
*Educational Requirements:*
* Matric Certificate
* Additional qualification will be advantageous
*Desired Experience: *
* 1 - 2 years tax/admin experience preferable.
*General Knowledge, Skills & Abilities *
* Must have the knowledge of Income Tax Act and Tax Administration Act
* Knowledge of E-filing
* Preferable to have Accfin knowledge
* Be able to work well under pressure and manage deadlines as required by SARS
*Educational Requirements:*
* Matric Certificate
* Additional qualification will be advantageous
https://protool.gumtree.co.za/external-link-browser.html?url=aHR0cHM6Ly9lbi16YS53aGF0am9icy5jb20vY29vcG9iX19jcGxfX18xNTU1XzM2MjA0X180OTc/dXRtX3NvdXJjZT1ndW10cmVlJnV0bV9tZWRpdW09ZmVlZCZrZXl3b3JkPQ==&jid=1230950&xid=1555_36204
2y
1
SavedSave
Top clothing company based near Nandi Drive area requires a well experienced Accountant with a completed degree: - Analysing debtor and creditor age analysis - 5/6 years experience essential - Cash book review and reconciliation - Auditing - Debtors remittance schedule compilations- Detailed job analysis (analyse job profitability before management packs) - Sage online VIP Payroll - Follow up on creditors and debtors and to update on pastel - E-filing tax submissions - BBBEE - prepare and generate documentation for audit purposes - Degree essentialSalary: R15 000 - R20 000pm based on exp Email cvs that meet requirements: staffsolve88@gmail.com
https://protool.gumtree.co.za/external-link-browser.html?url=aHR0cHM6Ly9lbi16YS53aGF0am9icy5jb20vY29vcG9iX19jcGxfX18xMjY2XzUwMzQxX180OTc/dXRtX3NvdXJjZT1ndW10cmVlJnV0bV9tZWRpdW09ZmVlZCZrZXl3b3JkPQ==&jid=1190849&xid=1266_50341
2y
1
SavedSave
Were looking for a candidate to fill this position in an exciting company.Key Responsibilities: Checking correctness of capturing of new team members application onto the People and Jarrison Systems after ensuring receipt of all required documentation.Checking correctness capturing of movements relating to team members on the People system, including transfers and changes in bank and other team member details, ensuring movements correspond on Jarrison.Check electronic and manual team member files and ensure that they are complete and correlate.Checking that transfers are processed as per approved instructions received on the People and Jarrison SystemsChecking termination of team members off the People and Jarrison Systems, ensuring all required documents are received and uploaded and required paperwork completed and sent and termination packs created.Ensure that data is processed correctly and timeously as per the prescribed SLA of 24hr rule.Submitting and Assisting with AODs and UIF documentation as requiredException reporting and review.Leave Reports for Analytical ReportingGarnishee/ Maintenance, Keshi and Union processing and maintainingProcess Administration - Tracking pending ESS Workflows (Transfers and Leave) and following up with HR and escalate where necessaryBi Annual and Year End Reporting and Data clean up (i.e. IRP 5 submissions, BBBEE Reporting and Audits)Assist Supervisor with process flow roll out and trainingStand in for Supervisor and or Payroll Administrator when requiredAssist with Training interventions as and when requiredGeneral admin duties and reporting as required.Project work from time to time?Minimum Requirements: ?Computer literate1 - 3 years in Payroll EnvironmentAdvantageous Diploma or Degree in a related fieldSkills and competencies: Demonstrates a high level of integrity, trustworthiness & reliability.Excellent problem-solving ability.Demonstrate strong attention to detail.Good communication and interpersonal skills.
https://protool.gumtree.co.za/external-link-browser.html?url=aHR0cHM6Ly9lbi16YS53aGF0am9icy5jb20vY29vcG9iX19jcGxfX18zMTdfMjAyNTUzX180OTc/dXRtX3NvdXJjZT1ndW10cmVlJnV0bV9tZWRpdW09ZmVlZCZrZXl3b3JkPQ==&jid=1225749&xid=317_202553
2y
SavedSave
Accounting & Admin staff needed Ballito
Drone Company based in Ballito looking for suitable
Accounting & Admin staff.
Job Description:
Assist department team leaders in their duties of
Data capturingInternal auditsGeneral administrative
support
Skill requirements:
Min 2 Years relevant
work experienceMin High School diplomaAdvanced Experience in
MS ExcelProficient in MS Office
Please indicate your salary expectation in your application.Please forward cv to :dcgeomatics2@gmail.com
16d
SavedSave
WE ARE LOOKING FOR A TAX ADMINISTRATOR TO JOIN OUR DYNAMIC TEAM.Duties (not limited to):
Administration of SARS
eFiling platform – all aspectsAll tax enquiries and
follow ups via the SARS call centreCompletion and
submission of Induvial/Company/Trust tax returns – basic and complex
returnsCompletion of
supplementary declarations (IT14SD)Calculation and
submission of Provisional taxesCompletion and
submission of PAYE recons and PAYE submissions (EMP 501 and EMP 201)Completion and
submission of VAT 201s and drafting of VAT reconsApplying for Tax
Clearances and AIT Clearances (FIA)Attending to all SARS
audits and verifications Submitting Disputes and
ADR’s to SARS (all taxes) via eFiling and/or through correspondenceExperience in dealing
with SARS Debt Collectors/SARS Auditors/ SARS CorrespondenceSubmitting Deferral and
Compromise applicationsIncome Tax / VAT / PAYE
/ Customs registrationsAbility to interpret
financial statementsDrafting asset and
liability / income and expense schedulesAttend to any adhoc
tasks as required
Good to have:
Pastel experienceCaseware experienceAccounting ability;
drafting to Trial Balance
Experience:
3 – 5 years in a similar
role; performing a majority of the duties listed aboveEmail your CV to admin@vminsolvency.co.zaPlease no calls
18d
1
SavedSave
We are a dynamic, forward thinking Accounting and Auditing firm, based in Musgrave Durban. We are looking for an experienced candidate with all levels of administration experience and the ability to self start and self manage.Applicants should be studying towards or have a completed B.Comm / B.Compt degreeAble to work under pressure, meet deadlines and work overtime when neededWillingness to commit to 3 year training contract with our companyKnowledge and experience with Pastel, Intercode and DraftworksIf you think you have what it takes, kindly send through your Full CV and Salary Expectations to val.vacancies@gmail.comIf you do not receive feedback from us with 10 days, please consider your application unsuccessful
https://protool.gumtree.co.za/external-link-browser.html?url=aHR0cHM6Ly9lbi16YS53aGF0am9icy5jb20vY29vcG9iX19jcGxfX18xMjY2XzQ4Mzc2X180OTc/dXRtX3NvdXJjZT1ndW10cmVlJnV0bV9tZWRpdW09ZmVlZCZrZXl3b3JkPQ==&jid=1182949&xid=1266_48376
2y
1
SavedSave
*Job Purpose:*
* To perform Audit Data Analytics (ADA), following a pre-defined approach, to support the external audit team.
* Establish and maintain constructive and professional relationships with the audit team and clients.
*Reports To: *Senior Data Analyst
*GENERAL DUTIES & RESPONSIBILITIES*
* Performance of Audit Data Analytics including executing pre-defined ADA / CAATS procedures.
* Documentation of evidence following the Firm’s audit methodology and International Standards on Auditing (ISA).
*REQUIREMENTS*
* Matric
* Accounting / Auditing qualification
* Experience in the following areas:
* Conducting ADA/CAATs
* Proficient in one or more of the following:
* Microsoft Excel (pivot tables / vlookups /conditional functions)
* Microsoft Word
* CaseWare IDEA and/or ACL
* The ability to extract data using ODBC or similar methods
* Basic SQL query skills
* Understanding of Power Query
*GENERAL KNOWLEDGE, SKILLS & ABILITIES*
* Accounting / Auditing qualification
* A good understanding of:
* IS Audit and Assurance Standards; and
* the principles behind the design and use of CAATS during an audit and the related required reporting
* SAIPA / SAICA/ ACCA articles experience is advantageous
* Studying towards a CISA certification is advantageous
* Good verbal communication and reporting skills
* Good interpersonal skills
* Hands-on approach
* Fluent English speaking
* Own vehicle with valid driver’s license
* Out of the box thinking and problem solving orientated
* Providing insightful and clear analysis and conclusions for work performed
*REQUIREMENTS*
* Matric
* Accounting / Auditing qualification
* Experience in the following areas:
* Conducting ADA/CAATs
* Proficient in one or more of the following:
* Microsoft Excel (pivot tables / vlookups /conditional functions)
* Microsoft Word
* CaseWare IDEA and/or ACL
* The ability to extract data using ODBC or similar methods
* Basic SQL query skills
* Understanding of Power Query
*GENERAL KNOWLEDGE, SKILLS & ABILITIES*
* Accounting / Auditing qualification
* A good understanding of:
* IS Audit and Assurance Standards; and
* the principles behind the design and use of CAATS during an audit and the related required reporting
* SAIPA / SAICA/ ACCA articles experience is advantageous
* Studying towards a CISA certification is advantageous
* Good verbal communication and reporting skills
* Good interpersonal skills
* Hands-on approach
* Fluent English speaking
* Own vehicle with valid driver’s license
* Out of the box thinking and problem solving orientated
* Providing insightful and clear analysis and conclusions for work performed
https://protool.gumtree.co.za/external-link-browser.html?url=aHR0cHM6Ly9lbi16YS53aGF0am9icy5jb20vY29vcG9iX19jcGxfX18xNTU1XzYyMDkzX180OTc/dXRtX3NvdXJjZT1ndW10cmVlJnV0bV9tZWRpdW09ZmVlZCZrZXl3b3JkPQ==&jid=1251719&xid=1555_62093
2y
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