Le Lin felt Zheng Youliang's undisguised regret in his eyes, and guessed that he might have misunderstood. Pen & Fun & Pavilion www.biquge.info

She was not busy with analysis, she turned the delicate celadon tea cup in her hand, took a sip of tea, and then said with a smile: "Shopkeeper Zheng, I mean I can't understand your accounts, it's not that I don't know how to read accounts." ”

Zheng Youliang listened to it, and suddenly felt indignant, he is a person who has kept accounts for decades, you are a yellow-haired boy, you can't read the accounts, what does it mean to not understand my accounts?

Seeing that he was angry and didn't dare to speak, Le Lin couldn't bear to joke anymore, and said with a straight face: "Shopkeeper Zheng, I'm not saying that you don't remember your accounts well, but ......"

Stopping, she carefully thought about what way to make the people of this era more acceptable?

She thought of her legendary great-great-grandfather Leshan, just right! Just push it on him.

So he continued: "Since I started to learn bookkeeping, I have learned the techniques passed down by my great-great-grandfather, and I rarely dabble in anything else. ”

In an instant, Zheng Youliang was stunned, the blood in his body seemed to stop flowing, and his hands and feet were numb.

Could it be the "secret of the heirloom" that the old marquis said? It turns out that this is inherited from Le Gong, who is known as the "God of Commerce"!

I've been thinking about most of my life, and today I finally hope to know. Zheng Youliang took a deep breath, forced himself to calm down, and said respectfully to Le Lin: "Young owner, I would like to hear about it." ”

Le Lin didn't know the secret, so she didn't notice his abnormality, and called Chuanxiong and Rhubarb: "You go to the outer hall to guard, and no one is allowed to enter." ”

Zheng Youliang was overjoyed, so excited that he felt that his palms were sweating, did the young owner really want to pass on this unique craft to himself?

I saw Le Lin spread out a few new account books by herself, took out a stack of rice paper, beckoned Zheng Youliang to come, pointed to an old account book and asked, "When is this account book from when to when?" ”

"Back to the young owner, from September last year to February this year."

"Well," Le Lin flipped through the ledger before she said, "You sort the items in them first, according to the date, and copy them on a blank piece of paper." ”

"How to classify it?" Zheng Youliang was a little inexplicable.

Le Lin carefully analyzed: "First, the asset class, which records the increase and decrease of the money and industry in the name of the store; The second type is the liability account, including arrears, debts and 、......"

Although Zheng Youliang couldn't see the doorway, he also remembered it carefully.

With that, Lelin demonstrated how to classify the pages a few more times.

Zheng Youliang listened carefully and studied carefully, and the gray-haired old man was like an apprentice who had not yet graduated, asking left and right, lest he miss something.

The two worked together and spent more than half an hour sorting the accounts.

Then, Le Lin opened a piece of rice paper and drew a big "T", with the word "borrow" written on the left end and the word "loan" written on the right end.

She is accustomed to using ballpoint pens and signature pens, and the words written with a brush are crooked, and she is suddenly a little embarrassed. However, at this moment, the words can't be practiced beautifully, so I have to ignore it.

Turning around, he said matter-of-factly: "Shopkeeper Zheng, now I will teach you the most important mantra of this ancestral bookkeeping method. ”

Zheng You's conscience froze, and he quietly pinched himself hard, waking up very energetic.

I saw Le Lin pointing to the word "borrowing" and then the word "loan", and said: "If there is a loan, there must be a loan, and the loan must be equal." ”

After a moment of silence, Zheng Youliang was still waiting for the following, seeing that Le Lin had finished speaking, he blurted out, "Gone?" ”

"It's gone."

couldn't bear Zheng Youliang's confused and disappointed look, Le Lin smiled and comforted: "Shopkeeper, the secret book of the world, how can there be a long speech?" You look at Lao Tzu's "Tao Te Ching", a sentence of 'Taoism and nature', and the reason of all things in the world is in it. ”

"What the young owner said is extremely true." Zheng Youliang thought so, and asked carefully: "Old and lonely, I hope that the young owner will teach you, how to understand this mantra?" ”

Le Lin replied: "The most subtle thing about this method is that every account must be recorded on two or even more accounts. ”

He also used the old account book as a demonstration: "Look here, on the third day of the ninth month, sell a gold-inlaid jade butterfly wing, and earn 300 yuan." In the income account, the purchase price is 180 yuan, so the cost account is debited 180 yuan. ”

Lelin changed the project a little bit, trying to make the people of this era adapt.

"Didn't you say that the loans must be equal?"

"Yes," Le Lin praised his acuity, "Therefore, it is necessary to debit one hundred and twenty yuan on the surplus account." In this way, the projects involved behind the sale of this step are clear. ”

Zheng Youliang didn't think so at first, and said in his heart, doesn't this add a lot of effort in vain?

After trying to write down a few items on a blank piece of paper, he gradually discovered the benefits of this method, and asked: "Young owner, why is the increase in costs and surpluses borrowed, not loans?" ”

Le Lin couldn't react at once, is there any literal difference between "borrowing" and "lending"?

She is also not a professional, and has only taken two semesters of elective courses on accounting principles.

I only remember that the professor said at that time that double-entry bookkeeping originated in the banking industry in Florence, Italy, "borrow" is debt, which is the money released by the banker, and "loan" is credit, which is the money recovered by the banker. Come to think of it, it's just a mark.

He replied: "Borrowing and crediting are just symbols, and the same is true for A and B, left and right, and all the other way around." He also quipped: "If the shopkeeper Zheng likes it, draw a turtle on the left and a rabbit on the right, and the income will be recorded as a turtle for 300 times, and the surplus for a rabbit will be 120 times." ”

Le Lin thought about it, in case Zheng Youliang really reverses it, it will be troublesome to re-adapt to it when he looks at the account book, so he instructed: "Although this is just my habit, the account book of Ruyizhai is also for me to see, so it is better to write according to my habit." ”

Then, he taught Zheng Youliang how to keep the asset account and liability account, how to record the salary of the guys, how to record the goods borrowed on credit, and how to record the renovation of the store......

wrote most of the account books, Zheng Youliang gradually became familiar with it, and he was secretly surprised in his heart.

It's a tedious method, but it's so subtle! In this way, no matter how complicated the turnover of the store's accounts is, it can be orderly. The origin of each item recorded in the ledger is its own context.

He couldn't help but clap his hands and sigh: "This method is wonderful! It's wonderful! ”

Le Lin was not surprised.

Double-entry bookkeeping is an epochal progress in the history of accounting. Goethe said that double-entry bookkeeping is an art, and the development of capitalism in the West is inseparable from the development of double-entry bookkeeping.

The incomplete double-entry bookkeeping method "three-legged account" in ancient China was not formed until the end of the Yuan Dynasty and the beginning of the Ming Dynasty.

That is to say, the bookkeeping methods that Zheng Youliang is learning now are hundreds of years ahead of his time, and it is no wonder that he is so excited.

After keeping a few accounts, Zheng Youliang became more and more proficient.

Suddenly, he pulled out a new piece of white paper and quickly wrote down some items that had nothing to do with the ledger.

Le Lin was inexplicably wonderful, but seeing that he was engrossed, he couldn't bear to disturb him, so he had to wait and see.

Zheng Youliang wrote faster and faster, as if he didn't need to think, and in less than a moment, the blank paper was full of dense accounts.

The accounts of this item are fake accounts made by the old shopkeeper of Juzhen Pavilion who blamed him.

In his heart, why did he remember it a hundred or a thousand times?

Countless times, he examined these accounts in his mind, and with his later skills, he could certainly find flaws after repeated and careful looks.

No, not enough, not enough.

The realm of his heart and mind is like the old marquis back then, making a decision in a moment.

After so many years, he has given up, and he only hopes to find the old marquis to answer again under Jiuquan.

Now, looking at this account with the method of Shaodong's tutor, there are many loopholes. In order to trap him, he deleted several accounts and put them on the balance of "borrowing" and "loaning", and the left and right were completely incompatible.

The old marquis back then, with this wonderful method, coupled with his consistent mental arithmetic skills, saw the flaws at a glance.

Zheng Youliang was full of emotion in his heart, and the hand holding the pen couldn't help shaking.

He suddenly remembered that in the Taibai Building in Dongshi, there was an old Xiucai who was often telling stories, sometimes telling stories about talented and beautiful women, and sometimes telling legends about heroes in the green forest, and he loved to listen to them.

One day, Lao Xiucai didn't know what to smoke, and instead of telling stories, he actually talked about "The Analects", and talked about a sentence "Zi said: When you hear the Tao, you can die at night." -- I heard the great truth of life in the morning, and even if I die in the evening, it will not be in vain.

Zheng Youliang didn't think so at the time, thinking that Lao Xiucai was pedantic.

And at this moment, he suddenly realized.

Chaowen said, death can be carried out.

Tick, tick......

Uncontrollably, tears fell one after another, gradually wetting the rice paper.

Le Lin didn't know the feelings in Zheng You's conscience, but when she saw him in tears, she muttered in her mouth: "Chaowen Dao, Chaowen Dao......"