At that moment, he opened a booklet in front of him, his expression was full of confidence and contempt, and he said proudly: "I have been an account office for one or two decades, and I have a certain knowledge and understanding of most of the situation on the books, but there is one problem that I am puzzled and have been confused until now. ”

He glanced at everyone, and when he saw that everyone was looking at him intently, he arched his hand to the people on the chairman, and then to the left and right account groups, and said with his eyebrows: "Today, all the seniors and masters are here, and they will be cheeky and come to ask for a solution." ”

Xu Tianfu didn't let him talk nonsense, and said concisely: "Please speak." ”

Xu Tianfu spoke, and the man stopped grinding, facing everyone, and said bluntly: "Say it, maybe everyone doesn't believe it, but this is my real discovery - I don't know why, some products are obviously sold at a price lower than the manufacturing cost, and in the end, not only did they not lose money, but they also made a profit!" ”

"What? Impossible, right? How is it possible to make a profit by selling below cost? ”

"Like, that's too, isn't it? The costs are all pasted in, how can it be possible to make money? ”

As soon as his voice fell, the surprised rebuttals from below came one after another, and there was a posture of slapping his conclusion to death.

But the tall man's expression was so serious and persistent, he seemed to have expected everyone's reaction, and he was fully prepared, so he looked at the accounts without wavering.

And among the elite account group, there are also many account offices with frowns, obviously just as puzzling as everyone else.

"I don't know who can answer this question?" The man's gaze swept over the account group on the left. and landed on the account group on the right. Raised his head slightly and said, "What is the old law?" What are the tricks of the new law? ”

Immediately. The men on both sides began to exchange opinions in a low voice.

Everyone behind Tian Mi poked their heads one after another, their faces were worried and incomprehensible, and said, "Girl, this ......"

Tian Mi smiled slightly and said, "You can't answer this question for the time being, sit down with peace of mind." I'll do it. ”

Although the first batch of students of Baixin have graduated, but they went out, but they were satisfied with the new method of doing accounts to learn a rough idea, after all, in a month or two, it is impossible to understand a knowledge, put her era, there is also a qualification. And those who stayed to continue their studies have not yet learned there, therefore. can only do as the other party wishes, she will come to pick up in person.

Not bad. In the second game, she had to make a shot herself, and it seems that she didn't come in vain today, and the challenge is still a bit.

Just thinking about it, on the other side, Xu Ying asked politely: "Miss Tian, do you come first, or do I go first?" ”

Tian Mi still has a good impression of Xu Yingyu, this girl is sincere, calm, and broad-minded, when she was in Jinming, she looked at her very pleasing to the eye.

However, since you are an adversary at the moment, you should have a hostile posture.

She wouldn't believe that a person she hadn't even met would inexplicably target her, this man was obviously a thorn in the coffin arranged by the other party.

Seeing that her fleshy lips were slightly curled, her big and clear eyes had an indifferent smile in her eyes, and she replied casually in a posture that was several times more arrogant than the man just now: "Let's come first with the old law, I'm afraid that when the new law comes out, you won't be able to say anything." ”

The girl's eyes were innocent, but the tone of the eyes that didn't make people look at them made people want to grit their teeth in anger.

Xu Yingyu choked, looked at the arrogant little girl opposite in surprise, and finally endured it and attributed it as: But all geniuses are arrogant, right?

She was not annoyed, stood up, and faced everyone very calmly: "I can't hide it, I have been puzzled for a long time about this question, why some products are sold at a price lower than the cost, but they can still get profits?" ”

Xu Yingyu is the daughter of Xu Arithmetic, and sometimes, it is equivalent to his spokesperson, and when she said this at this moment, everyone's original look of disbelief couldn't help but be a little shaken.

Could it be that selling below cost can really make a profit?

How to think, how ridiculous, everyone couldn't help but fix their eyes on Xu Yingyu, eager to know why they came.

Xu Yingyu's eyebrows frowned slightly, as if she was thinking about how to phrase it, and after a while, she pondered: "After I told my father about this question, he sued me, and he suspected that this so-called 'price below cost' may not be really low." ”

When she said this, her brows were still wrinkled, she was wrinkled, but it was conceivable that the listener's brows were wrinkled to death.

I don't understand, I don't understand, it's completely foggy.

Seeing this, Xu Yingyu's expression on her face became even more entangled, and she was a little secretly anxious.

She has a deep understanding of accounting, so when her father mentions it, she can understand what is going on, but she wants to explain it in detail, but she doesn't know where to start.

In this way, she couldn't help but turn her eyes to the chairman for help.

"What, baby language doesn't know?" Wu Changqing frowned, and there was some displeasure in his tone.

Xu Tianfu said in a low voice: "Senior brother, can you explain clearly?" ”

Wu Changqing choked, pursed his lips and stopped talking.

This question is precisely because he can't even figure it out, so he will take it out to embarrass the girl.

He didn't believe it, even he couldn't figure it out, a little girl with baby fat on her face could tell that she was ugly.

"It doesn't matter, it doesn't matter if we can't explain it, anyway, it's been like this for thousands of years, and it's shameful that there is no progress." Wu Changqing lowered his voice and said: "As long as she can't answer, it's fine, so that everyone can understand that what prodigies and geniuses are all lies!" ”

Xu Tianfu was noncommittal, he looked at his daughter's eyes asking for help, glanced at the people on the field who were asking for a detailed explanation, and said slowly: "The baby's words are vague, I have carefully studied the situation in such a situation, and found a problem: these products that are sold at a price below cost and are still profitable are usually produced together with another product. So, I guess they're making a profit because the cost is lower -- another product, taking on the cost that it should have bore it. ”

Although outsiders heard it in a fog, Tian Mi's eyes flashed, but they looked at Xu Tianfu in surprise.

She had to admit. Xu Tianfu is not a big arithmetic who is praised by everyone. It does not rely on the inductive summary of any predecessors. I can understand the mystery of this.

Xu is eyes are too bright, Xu Tianfu, who has been in a fixed shape, turned his head to look at her.

Xu Tianfu looked at everyone who was still confused, but he was embarrassed to question his expression, sighed secretly in his heart, and said to Tian Mi: "Miss Tian thinks that what the old man said is right?" ”

Xu Tianfu was not pressuring her, but asking her opinion seriously. Because his face is stern and serious, his voice is smooth and direct, and his eyes are more focused.

Everyone then turned their eyes to Tian Mi, just because they all understood this look.

The expert Xu Arithmetic in the industry is actually asking Miss Tian's opinion, does this mean that Miss Tian is not only able to calculate, but also a master in accounting? Even so high that even Master Xu humbly asks for advice?

That's Master Xu, the president of the account bank. It is the Xu arithmetic who makes all the bookkeepers respect and admire in their hearts!

This impact was not small, and everyone eased up for a long time. And the servants who had come to inquire about the situation had already slipped out to report the news.

If you can't ask Yan Sù's Xu Arithmetic, you can ask the friendly Tian girl.

Someone whispered: "Miss Tian, can you really make a profit by selling below cost?" ”

"yes, is it really possible?"

"Please clear up for us, let us understand, don't be so foggy."

Tian Mi stood up, smiled and nodded at everyone, and said in a crisp voice: "This problem that this brother said is defined as a product decision-making problem in the new law. ”

The tall man subconsciously glanced at Wu Changqing, and a bad feeling hit his heart, and he asked stiffly, "Product decision-making problem?" ”

"Yes." Tian Mi nodded, and said comfortably with a smile: "To be precise, it should be a question of whether loss-making products should be discontinued in product decision-making." ”

Seeing that she was so conclusive and well-organized, everyone unconsciously wanted to believe that this sounded ridiculous thing: sales below cost can still be profitable, and products that have already lost money still need to consider whether they should be discontinued.

Everyone frowned and looked at her, it was really unimaginable that there was still a need to continue the production of drugs that had lost money, this was a waste of resources and a waste of money!

However, such a fantastical thing, they can't refute it loudly now, but look forward to the explanation she is about to give.

Tian Mi lived up to expectations, did not lose people's appetites, and did not buy guanzi, but smiled, looked at everyone levelly, and said: "Before explaining why loss-making drugs can not be discontinued, please allow me to introduce two cost concepts, which are fixed costs and variable costs. ”

As soon as these words came out, everyone subconsciously frowned: fixed costs? Variable costs? What is it? They've never heard of it.

There were many doubts in her heart, and strangely, no one interjected, and everyone sat and looked at her.

"Fixed costs are the costs that we increase production within a certain range, and the costs do not increase with them. For example, our production equipment, the alchemy furnace, where the Dan furnace is placed, no matter whether you use it every day or not, how many times you use it, how many Dan you refine at a time, it will amortize so much depreciation every month, and it will not change. ”

There are examples, and it is easy for everyone to understand, and they all looked at her and nodded to indicate that they understood.

Seeing that everyone nodded, Tian Mi continued: "On the contrary, the variable cost will increase with the increase in production, for example, the herbs we use in refining medicine, the more herbs we refine, the more herbs we need. ”

Everyone continued to nod their heads, and suddenly said: "That's true, it seems that even if it is a cost, there is a difference between a constant cost and a changing cost, and I haven't thought about this problem at all before." ”

When he said this, his eyes couldn't help but glance at the same abrupt account group on the left, and they blushed and were embarrassed. (To be continued......)

PS:That,Friends who can't stand typos please read it the next day.,Because,Flurry usually changes the typos of the previous day when it is updated the next day.,The main thing is that the words have just been coded.,The residual heat in the brain hasn't come down yet.,Can't catch your mistakes.。 That, the friend who pirates the text, please give me a time to correct the mistake. Thank you.