In an instant, everyone looked up.

I saw the little girl standing next to the chair that belonged to her, her big eyes blinking slowly, her cheeks were still a little baby fat, she was completely childish, and she looked stupid.

yes, why did they come here to learn this new method?

This little girl, where can she be compared to Old Man Wei?

It's really lard blindfolded, confused, confused.

Everyone regretted it, but the girl didn't realize it, her amber eyes were filled with a bit of mist, and the mist blinded her eyes, making her already big eyes even more dull, and she was stunned like a puppet facing the qiē in front of her.

Slowly tightening her fist, until she felt the pain coming from her palm, Tian Mi rolled her eyes and looked at Liu Changqing who was standing in her place.

Liu Changqing did catch her off guard today, and she was indeed shocked.

She has long known that in this era, the social division of labor has not been very refined, their nine numbers, in fact, contain numerology and easy to learn, and the occult has always been profound and fascinating, and this is precisely her shortcoming.

Her shortcomings are precisely the strengths of Old Man Wei, who was able to deduce the four pillars of accounting from the four pillars of numerology, and constantly improved and expanded to form a set of his own system.

Although, in her opinion, this system actually has many shortcomings.

That's right, in the eyes of the contemporaries, the works that cross the era, in her eyes, are full of loopholes.

This can be known from the time she first came, and it only took a short period of time to fully grasp the accounting laws of this era.

If she guessed correctly. The four-pillar method of the old man Wei to create zào is actually the same as the four-pillar inventory book in the Tang and Song dynasties. If the four-pillar inventory was flawless, there would be no later three-legged accounts, longmen accounts, four-legged accounts, and even double-entry bookkeeping.

Every academic discipline is a process of continuous development and improvement, and she cannot say that the double-entry accounting method used in modern society is the best bookkeeping method, but can only say that it is the best so far.

Yes, what she mastered. It's the best so far. This is her capital.

The whole room was extraordinarily quiet, so quiet that you could hear a pin dropping. It was so quiet that everyone held their breath. Be on hot coals.

That little girl. I haven't moved for a long time, and I seem to be scared stupid.

People who are stupid by Old Man Wei's prestige, where is it worth them to give up the opportunity to learn the Four Pillars Method. What about a new law that she didn't understand?

What did they think at the time? What the hell are they sitting here for? Is it embarrassing?

Subconsciously, everyone's eyes intersect with each other, explore each other, express their will, and encourage each other.

Let's go, let's go, let's go together.

Silent restlessness filled the entire space, Liu Changqing coldly hooked the corners of his lips, it was Lin Weiya, she couldn't help but sweat for her, unexpectedly, as he came in, a young man who was not noticed at all sat in his position very steadily, looking at the chair's gaze, and he was very different.

Tian Mi smiled at the young man, his tense face relaxed, and he nodded affirmatively.

Before the first person left his seat, the quiet girl who was about to fall into the background suddenly moved.

The mist in her eyes dissipated, her glass-like eyes shone brightly, she walked down the low wooden steps, walked into the crowd, with a confident smile on her lips, and chuckled: "Old Man Wei's merits, for a hundred years, are difficult to match, and the little girl is not as good as the little girl." ”

Hearing her admit so easily that she was invincible to others, everyone couldn't help but be surprised.

Tian Mi did not look pretentious on her face, but treated this matter very calmly, and said very indifferently: "It's just a common saying: the back waves of the Yangtze River push the front waves, and the new people in the world beat the old people." Little girls can't reach it, there are always people in the world who can reach it. ”

Oh? The crowd was interested.

Tian Mi smiled slightly and said: "The little girl once said that the little girl's set of accounts was not written by herself, but she was fortunate enough to get a glimpse of it, and she didn't want the pearl to be dusty, so she spread it and learned it with everyone." ”

She turned around, her eyes were clear and bright, shining brightly, and she was facing the arrogant Liu Changqing, and said: "Just now, Lord Liu said the origin of the Four Pillars, from ancient mythology, to metaphysical numerology, and then to the law of wealth circulation, which can be described as exquisite and wonderful. ”

Although the little girl doesn't know the gossip of the five elements, she still understands a little bit about the laws of economic operation, and in addition, the development of algorithms is also well remembered. Since Lord Liu said the Four Pillars, you should listen to me and tell me all the algorithms from the past and present. ”

Everyone didn't know what medicine she was selling in her gourd, and they just looked at her with their eyes open.

Tian Mi didn't care, walked slowly with short legs, step by step, towards Liu Changqing on the chair, and said as she walked: "The method of settling accounts in my country has a long history, and it can be traced back to primitive society at the earliest. ”

"In primitive society, with the refinement of the social division of labor, the distribution, exchange, and consumption of labor products became prominent, and our ancestors began to realize the importance of 'counting', so they began to try to use physical objects, paintings, knotted ropes, carved deeds, etc., to show economic activities and the quantitative relations they reflected, which can be regarded as the germination of the method of accounting."

"Knotted rope notes?" With a low sneer, some of the elders showed a look of disdain on their faces, and some young people even whispered stupid.

When Tian Mi heard this, her face was solemn, her smile was a little cold, and she said in a deep voice: "Don't think that knotting the rope is very simple, it's just a knot on the rope." You must know that knotting is also very particular. "Easy? "Department of Resignation" contains: The ancients knotted the rope and ruled, and the saints of later generations changed it to the book deed, the hundred officials to govern, and the people to observe. ”

Hearing this, everyone no longer dared to despise it, and couldn't help but be in awe.

Tian Mi retracted her overly bright eyes and said in detail: "At that time, knotted rope records were not only used to count, but also to record history. "Yi Jiujia Yan" said: The big thing is big, the big knot is its rope, the thing is small, the small knot is the rope, how many things, with the number of things. That is, different knots are tied according to the nature, scale, or quantity of the event. ”

"Before the advent of writing, ropes of different colors, materials, thicknesses, and warps and wefts were knotted. It can form the most basic hundreds of knotted words, and when combined, it can be completely and effectively recorded. ”

Her clear gaze swept over the people present and said, "Therefore, the method of knotting, which seems stupid to people today, is actually a very cumbersome, complicated, and advanced method under the conditions at that time. ”

When the sound fell, the heads of all sizes hung down unconsciously, and they really felt ashamed.

The wisdom of our ancestors. How can posterity be despised for posterity?

Abrupt. Lin Weiya, who was sitting leisurely in the student seat with one hand on her chin, looked at Tian Mi with a pair of bright and moving eyes smiling, straight. He raised his right hand.

What does that mean? What does Lin Dangjia want to do? Tian Mi's heart tightened. Suddenly there was a sense of foreboding.

She tilted her head. Blinking, pretending to be puzzled.

Lin Weiya's interest was undiminished, and she smiled like a spring breeze. The voice is very melodious and light, "This knot method is quite interesting, can the girl talk about it in detail?" I'm sure you, like me, are curious about how it should be calculated. For example, if two tribes fight and one wins and captures forty bulls, fifty sheep, thirty male captives, and twenty female slaves, how should this be written? ”

Tian Mi grinded her teeth secretly, Lin is in charge, he is really not afraid of big things, isn't he afraid that she only knows one and doesn't know the other?

As soon as Lin Weiya's question was raised at this moment, the heads that hung down one by one suddenly raised up, their eyes blazing and their interest was high.

Tian Mi was helpless, so she had to say: "If this is the case, then you can use a horizontal rope to paint it red to show victory." Underneath this rope, four more ropes are knotted. When the first weave is added to the cow hair, the upper section of the rope is tied with three small knots to indicate three, and the tail end is tied with a knot and a large knot represents ten; The second is woven with wool, and the upper section is tied with five knots, and the lower section is tied with a large knot; the third is a thick rope with men's hair, three small knots on the top and a large knot on the bottom; The fourth is a thin string of women's hair, with two small knots on the top and a large knot on the bottom. ”

After saying this, there was a lively student who immediately played with the jade rope around his waist, and he was very happy. And the elder next to him didn't make a statement, but smiled and nodded secretly.

"So, it's clear and concrete." Tian Mi smiled slightly, summed it up like this, and saw that everyone suddenly realized, and just wanted to speak, but heard that someone behind him was the first to speak.

"And, if the captives are killed, they can be distinguished by staining the rope with blood." Liu Changqing finally interjected unwilling to be lonely, he looked at Tian Mi with a pair of sharp eyes, and said coldly: "The method of knotting, not only the girl you know, I advise the girl not to waste her efforts in vain, and go straight to the point." ”

was interrupted by this, and everyone's interest was obviously reduced a lot, and they pursed their mouths and were silent.

Tian Mi just smiled and didn't bother with him.

"Getting back to business," she didn't argue with Liu Changqing, ignoring his cynicism at all, but turned around, looked at everyone, and continued: "Before the appearance of writing, the ancestors knotted ropes to remember things, and after the appearance of oracle bone inscriptions, words about accounting matters also began to appear. B.C., the naming and title of the title of 'accountant' have appeared, and its meaning is to achieve the purpose of correctly assessing the financial and economic revenue and expenditure of the dynasty through the accumulation of sporadic accounting and final summary accounting. ”

She only paused slightly, and then continued: "When the seven countries were juxtaposed, although the war made the economic development slow and the people were struggling to make a living, there was still a certain development in the accounting, and there was a certain amount of progress in the principles, laws, and methods.

In terms of the authenticity and custody of the account books, if the accounting books are lost or mishandled, they are guilty of the same crime as the stolen amount.

In terms of accounting vouchers and seals, if the bond deed is forged or altered, it will be punished with the same crime as the thief, and the minor case will be punished as fraud.

In terms of warehousing and storage, if the accounts do not match the facts, distinguish between different situations such as theft, liability accidents, and non-liability accidents.

In terms of weights and measures, if the measurement is inaccurate, it will be flogged according to different circumstances; ”

Although the girl's voice is crisp and crisp, pleasant to the ear, but it does not seem weak and weak, on the contrary, because she speaks clearly, the tone is subdued, and the words are sonorous and powerful, and it seems very sharp, as if reading out of her mouth is not a boring text, but a shocking code, words and sentences are like knives and swords, people can't help but straighten their backs, listen to them, and remember them seriously.

This time, Tian Mi didn't give Liu Changqing a chance to interrupt, she walked slowly, her chin was slightly raised, her face was solemn and solemn, and she said in a deep voice: "For more than 200 years AD, our country has achieved great unification, and at the same time, there has been a qualitative leap in the accounting method, that is, the establishment of a three-column accounting method with 'out, in' as the record symbol, in-out = surplus." At this time, the dynasty attached great importance to the establishment of financial and accounting norms in the establishment of the legal system, and even implemented sub-link control of financial planning, leaving a glorious chapter in the history of China's financial accounting legal system. ”

There are ups and downs, there is a sound on the ground, and everyone who hears it is moved, and the eyes that look at her are bright.

And her clear eyes looked at Liu Changqing, and said in a deep voice: "This three-pillar method is the predecessor of Wei Lao's four-pillar method. ”

Hearing this, everyone knew that Miss Tian had done so much foreshadowing, and the critical moment had finally arrived. (To be continued......)

PS: Thank you Nanxian Hermit for the sachet and the peace charm sent by O Xilouzi.