Yes, if the behemoth of the Lin family wants to move forward lightly, she must escort it.

Tian Mi naturally couldn't feel other people's thoughts, she only smiled and asked the man: "I don't know this answer, is this accountant satisfied?" ”

Tian Mi asked this purposefully, turning everyone's attention to the account room with the sharp-eared monkey's cheeks, and this time, she remembered that this guy deliberately made things difficult for her before the opening.

When even someone scoffs, "What can he not be satisfied with?" I don't understand anything, but I jump the highest, he doesn't know how to be ashamed, and I'm ashamed of him. ”

Master Zheng found an opportunity, and immediately said unceremoniously: "Isn't it, what a big person, faceless and skinless, thinking that if our girl doesn't care about him, he can get an inch and not take people in his eyes." ”

The disciples of Baixin's current session were quite straightforward and not afraid of things when they were taken by Yang Xiao, and as soon as their mouths moved, they echoed: "What I said is that this kind of person, this kind of character, is also embarrassed to be an account room, which workshop is blind!" ”

Others were more reserved, expressing their positions and opinions only in an endless stream of low, muffled laughter.

This ridiculous laughter roared towards the sharp-eared monkey's gills like a storm, directly making his hands and feet cold, difficult to breathe, and his mind was full of one thought: It's over, it's over, it's so ugly on such an occasion, this Dezhuang can no longer tolerate him.

This time, no one will make a move, and there is no place for him in this Dezhuang.

The ledger sat down abruptly, and then, silently, looked at his fellow disciples and brothers, who had previously hated him with him, and now turned away from him like a plague.

The gun shoots the first bird, jumping higher. The more miserable the death.

Tian Mi saw this. He shook his head slightly. Looking at the field, he smiled and asked, "So, do you still have any questions about this issue?" ”

"Nope."

"Nope.

Just kidding, I don't understand anything, what are you asking?

Tian Mi couldn't help but smile, and asked the tall man at the banquet, "I don't know if this brother has any questions?" ”

The man was already tall. At this moment, in such a situation, it is even more tall and abrupt, just now he is still complacent and enjoying the feeling of being looked up to, but now he only feels ten thousand uncomfortable, and he can't wait to go to the bottom of the case.

In fact, others may not look at him in a strange light, after all, this is a discussion meeting, and it is normal to ask questions. But he can't stand the ghost in his heart, and he is uncomfortable at this time.

He stood dry for a long time. When everyone looked at him strangely, he bowed his thick shoulders, peeked at the chairman, and then stammered and asked, "Also, there is the uneven distribution of production costs when the product is completed......

He said it in a hurry, but Tian Mi was serious, and she asked him very seriously: "Dare to ask what kind of product cost calculation method your workshop uses?" ”

"Huh?" The man looked at Tian Mi blankly.

Chickens and ducks are not in the situation at all.

Tian Mi resisted the urge to roll her eyes, simply didn't look at him, walked to the whiteboard again, and began to explain the product cost calculation method usually used in the workshop.

"The approximate output method is to convert the actual balance of the quantity of products in progress into the output equivalent to the finished products according to the completed project dù...... This method is generally suitable for the situation that the number of products at the end of the month is large, the quantity does not change much, and the proportion of direct materials and various expenses is not much different...... The formula that can be applied is...... For example......

"The proportional method is a method of allocating the cost of finished products and month-end products in proportion to the fixed consumption or fixed expenses...... Generally, it is suitable for the situation that the quota management foundation is relatively good, the consumption or cost quota is relatively stable, and the number of products changes greatly at the end of the month...... The formula that can be applied is...... For example......

"The fixed cost calculation method refers to the method of calculating the cost of the product based on the consumption quota of the product...... It is suitable for workshops with complete consumption quota information, and the consumption quota is relatively accurate and stable, and the number of products is not large...... The formula that can be applied is...... For example......

Tian Mi explained indifferently, but as everyone knows, except for the account room below, everyone was stunned and did not move.

Oh my God, there are so many situations and so many solutions for the allocation of expenses, they have always thought that the account room is easy and simple, just find someone who can count, but now I look at it, fart! Take a look at the detailed classification, dense formulas, clear examples, how can a professional and meticulous be so good, is it just a casual person can do it?

No, if you go back, you have to change the account room, and if you don't change it, you have to send them to Baixin to study and come back, haven't you seen the living example given by Miss Tian? This is done in the wrong way, and it will cause direct losses!

"No wonder, no wonder, no wonder there was always a difference before, it turned out that the method was wrong."

"Isn't it, who has thought about this before? Just keep the accounts on the line, it seems that you can't do this in the future, and the method is very important. ”

"Who is Miss Tian? Why is it that she proposes something that we have never heard of? ”

The layman looks at the bustle, the insider looks at the doorway, and when they are full of admiration, those bookkeepers are hungry to absorb new methods, and in the face of profound professional knowledge, they completely forget the previous antagonisms and contradictions.

"Having said so much about the cost allocation method of products in progress and finished products, I would like to say a few points, that is, at the end of the month, when the number of products is small and the amount of expenses occupied is not large, we can simplify the accounting and not count the cost of products; When the number of products is large, the amount of occupancy expenses is also large, but the change from month to month is not large, the product cost section is calculated according to the beginning of the year; When the number of products is large, the amount of occupancy expenses is also large, and the number of products in production in each month changes greatly, it should be calculated on a monthly basis. ”

Tian Mi said this in one breath, turned back to face everyone, her eyes were bright and radiant, and she said with a smile: "In short, when we are accounting, we must choose the most suitable method for each workshop according to the specific situation of each workshop, so as to minimize losses and increase profits." ”

"En, that's what Miss Tian said." Everyone nodded obediently like elementary school students.

Tian Mi nodded with a smile, faced the tall man again, and asked lightly: "This question has been solved, do you still have doubts?" ”

The tall man looked at him in all directions, and the gaze on the front that looked smiling, but was actually very oppressive, only to feel that in this slightly cool day in early autumn, he was like tormenting in the hot summer noon sun, sweat overflowed unconsciously, and his legs began to tremble.

However, he quietly looked at the man's face again, and when he saw the color as black as the bottom of the pot, he couldn't help but shudder.

He regretted it, he really regretted it, he shouldn't have been captured by the tempting conditions put forward by the other party, and deliberately ran to embarrass the girl, otherwise at this moment, why should he suffer such suffering? I want to become a transparent person every minute.

"Hurry up, boy!" Qingyun San roared, which directly frightened his legs, and almost shrank the case in public.

Everyone was stunned for a moment, and immediately became happy, "Hahaha, the kid is scared, he is quite big, and his courage is too small." ”

Tian Mi touched her small nose and quietly swept over the chairman, and now, she can be sure that the person who wants to deal with her this time is the head of the tax department.

The head of the tax department, quite a big official, this is better, how can it be rectified in the future? She will inevitably deal with the tax department, and it is inevitable that she will not give her small shoes to wear.

The tall man propped his hands on the desk, stood firm with difficulty, forced by the authority, and finally asked under strong psychological pressure, but his voice was intermittent, just like a terminally ill person, everyone frowned and was very dissatisfied.

After Tian Mi answered his question perfectly again, everyone finally couldn't stand it anymore, and didn't give him a chance to speak again, and pulled him down directly by pouting the person next to him, and then one stood up faster than one and rushed to ask questions.

Wu Changqing looked at the largest and most passionate gathering in the history of the account bank, and his face that should have been proud was clouded.

The inheritance of several generations of the Wei family is not as popular as the new law set off by a little girl, so how can he accept it?

Everyone's enthusiasm is too Aoang, and in terms of accounting, Tian Mi is not stingy at all, and answers all questions, and the scene has set off a wave of climax, at this moment, they have forgotten, this is a contest between the old and new accounting methods, not a special session of the new law.

The whiteboards were changed one after another, Tian Mi's hands were sour, and her voice was almost hoarse, but they still had no tendency to stop.

It's good that the new law has been thoroughly accepted, but she can't stand it anymore, and that's not good.

Just when Tian Mi felt that her brain was a little deprived of oxygen, her amber eyes were filled with smoke, and her eyes were beginning to blur, the noisy voice in her ears stopped abruptly, and this space suddenly changed from boiling to the sky, and transformed into a silent world.

Tian Mi blinked her thick curly long eyelashes, raised her head, and looked into the field.

As expected, it can have such an effect, it is none other than Lin Shao.

Just in time for the rain! Tian Mi was almost grateful.

However, before she could thank his ancestors for the eighteenth generation, she saw Lin Weiya standing up, the corners of her lips hooked, her eyebrows and eyes slightly raised, and the bright light in the corners of her eyes jumped happily, and asked politely: "There is also a question below - why do you still have to pay taxes when you don't receive the money?" ”

Silence, as soon as these words came out, the audience was as silent as death, and everyone looked at Lin Weiya in astonishment, that is, the three chairmen who had been sitting firmly on the mountain, all of them all looked at him.

Everyone could only swallow their saliva, Lin Shao, if he was so courageous, dared to question the policies of the court in front of the court officials.

Although none of them felt that this policy was fair and reasonable, they did not dare to say it if they had a hundred guts.

However, the head of the Lin family, the overlord of the Qingzhou business community, dared to ask directly in front of Shi Shi, the director of the Supervision and Examination Department, and the director of the Tax Department: Why has the money not received in the pocket, but the taxes of the imperial court must be paid? It's not fair!

In this dead silence, Lin Weiya stood leisurely in the field, and once again asked with a clear smile: "Why?" ”

Tian Mi stood in the open field, and she hadn't had time to retreat, so at this moment, she just happened to be in confrontation with Lin Weiya. (To be continued......)

PS: Thank you mencyg for the peace charm and the sachet that is popular all over the world.