In front of the Yucai Academy, daylilies on both sides of the road grow wantonly. Pen @ fun @ pavilion wWw. ｂｉｑUｇE。 ｉｎｆｏ

Wen Yanbo reluctantly followed Le Lin and Chai Jue in.

The shelves of the original Ruyi Zhai were emptied, leaving only two counters, and two guys were sitting.

The three of them passed through the corridor and came to a large hall where twenty sets of bookcases and chairs were neatly arranged, and in the center of the front hung a large five-foot square wooden plank, painted with black lacquer and shiny, and I don't know what it did.

There were people sitting at each set of tables and chairs, most of whom were in their forties and fifties, but there were a few younger ones.

Le Lin took the two of them to the innermost part of the hall and whispered to them: "The shopkeepers of several big commercial houses have filled up the quota for today's audition, and there are no extra seats. ”

Chai Jue was about to complain, when the bell of "knock" and "knock" suddenly sounded in the atrium.

"The class bell rang. Lelin explained.

Wen Yanbo felt that this move was quite innovative, and used the bell to inform everyone that the class had been held, which was solemn and effective, and he also let go of some prejudices about this trip in his heart.

Hearing this, it was Zheng Youliang who entered, and saw that he was dressed more ceremoniously than usual, holding a stack of manuscripts in his left hand and a piece of limestone in his right hand.

Maybe it was the first time to teach, or maybe it was because the people in front of him were all experts, Zheng Youliang was a little stunned, and his forehead couldn't stop sweating. Seeing Le Lin standing at the end, she couldn't help but look at him for help.

Lelin gave him a thumbs up, signaling him to play with confidence.

Zheng Youliang comprehended his conscience, took a deep breath, cleared his throat, and opened his mouth to say: "Hello everyone! ”

The people present were all the shopkeepers of the major businesses in Bianjing, although they were in different industries, but they had more or less met, and everyone greeted each other, and the atmosphere was finally lively.

Zheng Youliang took advantage of the victory to pursue, and according to the speech discussed with Le Lin yesterday, he said to everyone: "You are all the shopkeepers of one of the top two businesses in Bianjing, and your years of bookkeeping must be not shallow. I wonder if you've ever encountered any of the following?"

After that, he turned around and wrote on the blackboard behind him with the limestone in his hand: "First, it is difficult to check the accounts, the accounts are complicated and dazzling; second, it is difficult to reconcile the accounts, the previous text is not correct and the latter accounts are wrong, and there are many mistakes and omissions; third, it is difficult to settle the accounts, the records are chaotic, and the addition and subtraction are time-consuming. ”

"Okay!" As soon as Zheng Youliang finished writing, an old man in his fifties and chubby stood up and applauded: "Shopkeeper Zheng, you have summed it up too right!" and turned to the crowd: "Old man, I am Fu Shaoli, the shopkeeper of Dexingtai in the south of the city, to tell the truth here, it is difficult to check accounts, it is difficult to reconcile accounts, it is difficult to settle accounts, it is really the three difficulties of the shopkeeper! We do this job of the shopkeeper, which is not easier than other work. ”

Dexingtai in the south of the city has been operating rice trading for decades, and it is a well-known business name in Bianjing City, Fu Shaoli has a wide range of contacts, and most of the shopkeepers on the seat have also had business dealings with him, and many people also echo him.

A middle-aged man in his forties behind him said in a colorful voice: "Yes, a few days ago, the owner urged me to pay the account, saying 'just a few accounts, why has it been delayed for so long?', alas, I am not a thousand-armed Guanyin, and there have been more than 50 accounts for the purchase of goods alone last month, plus the account of daily shipments...... Alas, to tell you the truth, I was still settling accounts the night before. ”

One stone stirred up a thousand waves, and other shopkeepers also chatted together, telling the bitterness of weekdays.

The atmosphere became more and more enthusiastic, Zheng Youliang became more and more relaxed, coughed a few times, waited for everyone to calm down, and asked, "If there is the following business in Babaolou today, how should you keep accounts?"

He also wrote on the blackboard: "1. Sell three pots of wine, each pot sells for 30 yuan, of which the cost of wine is 20 yuan per pot."

"2. Buy two stones of fennel beans in cash, and each stone will cost sixty yuan. On the same day, five plates of fennel beans were sold, and each plate cost ten cents.

"Third, the regular customer Rhubarb came to repay the previous credit for the meal. Diner Chuanxiong Xin owes fifteen cents.

"4. Fifty stones of rice shall be purchased, and two hundred yuan shall be paid after 15 days according to the agreement. ”

As soon as I stopped writing, there was another discussion behind me.

The middle-aged man sitting behind Fu Shaoli replied loudly: "This question is not difficult, keep a running account: the income from wine is 90 yuan, the expenditure on wine is 60 yuan, the expenditure of fennel beans is 120 yuan, the income of fennel beans is not 10 yuan, ......and so on" The man calculated for a moment and said with a smile: "There is no surplus today, and the expenditure is 45 yuan." He also motioned to Fu Shaoli: "Shopkeeper Fu, but that's the case?"

Fu Shaoli was much more experienced than that person, and thought to himself that since Zheng Youliang had written out the topic in a hurry, it would not be so simple. On closer inspection, it was ......

"What do you call Your Excellency?" Fu Shaoli asked the man.

The man arched his hand: "Luo Guangdong in the Xiacheng Beihaian Silk Workshop." ”

Fu Shaoli was not busy correcting, and praised him first: "Shopkeeper Luo has calculated it." ”

Luo Guangdong was a little embarrassed, after all, Fu Shaoli was the oldest present, so he should answer first.

"It's just that there are a few things that I am not sure about," Fu Shaoli asked leisurely: "If the cost of drinks today is in the running account, then what about the expenditure account recorded when I bought the wine?"

After that, Fu Shaoli turned the jade wrench in his hand and said no more, these four questions are actually the same question, how to sort out the clues that often occur between various entries and exits? According to his past practice, he had to add first and then subtract, reminding him to review, and there was no other way.

As soon as this question came out, the discussion became more enthusiastic.

A young shopkeeper next to him said: "Exactly, the cost of the drink and the repaid meal money must be recorded before, and the account will be repeated." ”

"Your Excellency is probably not the shopkeeper of the restaurant, right? If you don't keep a record of the cost of drinks now, you won't know how to put them in the warehouse when you run out of drinks. The cost of the drink must be noted!" As soon as the words fell, the voice of rebuttal came.

Someone else asked, "What about the rice?" If you put it in the treasury today, but the money is paid after 15 days, do you want to keep an account?"

"There must be, there is more rice in the warehouse for no reason......"

"But at this moment, the treasury has not spent the money of this rice, and the account and the money do not match. ”

……

The argument was noisy, Fu Shaoli didn't hear it, and looked at Zheng Youliang without blinking a moment, with a hint of provocation in his eyes - do you have a way to solve it?

Zheng Youliang did not escape his gaze, as if he was smiling, his heart was the excitement of a long-lost chess opponent.

In the last row of the classroom, Wen Yanbo, who knew a little about bookkeeping, quickly discovered the core of these four accounts, looked at Le Lin, and wondered: "Shizi, if the bookkeeping method handed down by Le Gong can really solve this problem, how much is the value?"

Le Lin was noncommittal: "It's better to be happy alone, than to be happy with everyone." ”

She saw that everyone was discussing the same, so she raised her hand and motioned for Zheng Youliang to get to the point.

Zheng Youliang received the instructions, motioned for everyone to calm down, and said: "You will find it difficult to keep accounts, and it is difficult to check accounts, in the final analysis, because we have always kept accounts in one direction, so it is easy to make mistakes. ”

Then, wipe the blackboard and write five big words: "Double-entry accounting." ”

He took a breath, looked at Le Lin, and suddenly remembered the joy and fanaticism when he first learned this bookkeeping method, and suddenly felt full of confidence, and said loudly: "From today on, the old man will lead you to learn an epoch-making bookkeeping method!"

Everyone in the audience didn't know what "duplex" was, nor did they understand what "epoch-making" was, but Zheng Youliang's fanatical and confident expression infected them.

"Others think that bookkeeping is just a craft, but the old man has always felt that bookkeeping is an art, just like Wu Daozi's painting, Liu Gongquan's calligraphy, we have been committed to the bookkeeping to be meticulously crafted, to achieve ingenuity! Unfortunately, the bookkeeping method you used before is not worthy of your good intentions! Only Le's double-entry bookkeeping can make everyone get twice the result with half the effort and strive for perfection!"

This kind of bloody speech, people in this era rarely come into contact with it, and naturally the enthusiasm soared, and the applause was everywhere.

After that, Zheng Youliang turned around and used the four questions just now to demonstrate the double-entry accounting method for everyone.