When the hour came, the waiter received the answer on time.

During the waiting time, it was not only the contestants in the stadium who were nervous, but also those who gambled outside the stadium.

After a while, the man in brocade stood in front of the curtain again, smiled on his lips, and raised his voice: "This question-"

Who's right and who's wrong, you say!

"That's—" He smiled again.

Seeing that everyone was calm, he smiled and said loudly: "Congratulations to the three!" ”

As soon as his arm was raised, everyone immediately looked up with his arm, and they saw that on the high attic, two heavy multicolored brocades were folded, and the gold ring made a metallic collision sound, constantly hitting the nerves of the gambler.

"Yes......" trembling voice, looking up at the dazzling name, muttered: "The rest are Lin Weiya, Lu Biqian, and Tian Mi......"

Tian Mi.

"Click-" With a sound, the Yunshui porcelain cup shattered into pieces, and the tea stains stained the white and flawless mutton fat jade wrench, which slowly flowed down with the wide fingers. He couldn't help nodding his head and said in a deep voice: "Okay, what a Tianmi!" ”

"This girl ......" the other handed the Jinpa, shook his head, and said: "It is very easy to break, and it is extremely prosperous, and it will die." ”

After a few strokes to dry his hands, the adult closed his eyes, waved his hand and ordered, "You go and prepare." ”

The man was ordered to retreat.

At this moment, in the audience, ignoring the people who hide their faces and are annoyed, most of those cheers are-

"Miss Tian is so good!"

"I want to add it, and I want to add four hundred gold!"

"Sure enough, it didn't disappoint us, I bet another six hundred gold!"

Tian Mi smelled this excited voice, and just gently hooked the corners of her lips. His gaze swept lightly over the north window.

That's right. In your eyes. I am as small as an ant. But even ants don't want you to be so satisfied. You think you're stable, but I'm going to have twists and turns, and you're going to have a good time!

At this moment, it was time to calculate again, and everyone asked in confusion: "What is the answer?" ”

"And ten taels of silver?"

"Where did all the money go?"

"Please also ask the three of you to answer our questions."

"Since the answer is given by the girl, then please ask the girl to solve the doubts for everyone and for us." Lu Bixi bowed slowly. Calmly.

In the end, she still came up with a reason, she was not a stubborn and pedantic person, and finally used the only answer she knew.

I didn't expect it, it's really right.

This is the first time, in a certain way, there is a feeling of being far away from others.

There is a feeling of indescribability in my heart.

Lin Weiya nodded, with a little bright smile between her eyebrows and eyes, and said with a smile: "Girl, please." ”

Tian Mi nodded. Get up without giving up.

"Ladies and gentlemen." Her voice is not loud and sharp. Instead, it is crisp and pleasant, like a pearl falling in a silent room, and it is very light and received by the ear.

The crowd soon fell silent and looked at her earnestly.

"Ladies and gentlemen, it's not difficult to solve this problem, but a new method is needed." Tian Mi paced a few steps between the aisles with her hands behind her back, and after a pause, Fang smiled and said: "This method does not only belong to the category of arithmetic, nor is it only an interpretation of the meaning of the text. ”

"A new approach?" Hearing this, everyone couldn't help but look at each other a few times, a little hard to believe.

These ordinary words, with their implicit meanings, are by no means ordinary.

The arithmetic calculus was created by the most brilliant predecessors since ancient times. For thousands of years, there have been many inheritances and few breakthroughs, let alone innovations. And those who can have their own unique algorithms, or those who can form their own system, are all grandmaster-level figures. can open the door and establish a sect and accept a wide range of disciples. The techniques he created have also been bound in books and widely circulated.

The loftiness of its status is that Jin Ming's ranking, which is recognized by insiders, will be reduced to the bottom.

Could it be that such a little girl can become a grandmaster?

This is inevitable, and it is too much of a test of everyone's endurance.

What's going on today? Obviously there is no sun, why do you feel dizzy?

No matter how optimistic he was about her before, no matter how much gold and silver he bet on her, in the face of this absolute difference, no one dared to nod his head lightly.

"You don't need to panic, this method was not created by the little girl, but the little girl was fortunate enough to get a glimpse of its mystery from an ancient book." Tian Mi's eyes were clear, and she said calmly: "This method is actually a set of special methods for the account room, called: loan accounting method. ”

Someone wondered: "How to keep accounts for debits?" I have read the books of the past and the present, but I have never heard of them. ”

The other nodded, "What do you mean?" I've never heard of it. ”

Some people frowned, looked at the field intently, and said in a deep voice: "Listen to what she says, I have a hunch that after today, the arithmetic world and the account bank are afraid that there will be a wave." ”

Seeing that the riot had calmed down, Tian Mifang said aloud: "The credit accounting method is a bookkeeping method that uses 'debit' and 'credit' as the accounting symbols, and records each transaction that occurs in two or more relevant accounts with the same amount. ”

"It should be noted that the 'borrowing' and 'loan' here are only symbols, indicating the direction of increase and decrease, the corresponding relationship, the corresponding amount, etc., which has little to do with the two words themselves. All accounts under the credit and debit accounting method must follow the rule of 'there must be a loan, and the ratio of loans to loans is equal'. ”

"Under the credit and debit accounting method, accounts are divided into assets, liabilities and owners' equity, income, expenses, and costs. Among them, the loans of assets, expenses and costs increased and decreased, while the loans of liabilities and owners' equity and income increased. ”

Speaking of this in one breath, she took the tea from the waiter at the right time, took a shallow sip, and put it back.

Seeing that everyone was not impatient and listened attentively, she explained with examples.

"Guys, please look at this." Tian Mi smiled slightly, holding a charcoal pen in her hand, pointing to the huge curtain, and said: "Borrow one five hundred taels from Li and two five hundred taels from the king, adding up, it is a loan of one thousand taels." Cash is an asset and is subject to the rules of the debit bookkeeping method. Asset-class borrowings increased and loans decreased. Increased by one thousand taels. The bento is borrowed in cash for 1,000 taels. However, the loan is a liability, and the debt type borrows and subtracts the loan gift, which increases the debt by 1,000 taels, and the bento is a loan debt of 1,000 taels. So this account should be recorded as such. ”

She put away her pen and turned around, and was about to demonstrate with the small white paper on the desk, when she saw two waiters standing in the middle of the aisle carrying a wide board, and saluted her respectfully.

Tian Mi didn't say much. The cuffs are slightly pulled up, and the pen is written down on the whiteboard.

Borrow: one thousand taels in cash

Credit: Borrow 1,000 taels

Putting the pen away neatly, she pointed to the title and said, "Let's continue to see, it cost nine hundred and seventy taels to buy a house." The house is also a personal asset, and it is booked according to the asset account, and the lunch is borrowed from the 'fixed assets - house' 970 taels, and the corresponding account should be cash, because it is to buy a house with cash, and this time. Cash is reduced, so the credit is decapitated. Nine hundred and seventy taels in cash. Everyone, no problem, right? ”

Everyone was still a little ignorant on their faces, but they didn't see anything wrong, and they all nodded their heads.

Tian Mi then wrote another entry on the whiteboard.

Borrow: Fixed assets - 970 taels of houses

Credit: Nine hundred and seventy taels in cash

"Next, I repaid Li 10 taels and Wang 20 taels, which is to reduce the loan by 20 taels." Tian Mi didn't ask herself to answer, but asked everyone: "The loan belongs to the liability account, it has decreased, which party should be recorded?" ”

It is not a fool to be able to participate in Jin Ming's calculation, and he quickly reflected: "The girl said that the debt loan is reduced and the loan is increased, so the decrease of twenty taels should be debited." ”

"Right, borrow twenty taels."

"In the same way as buying a house, the loan is repaid in cash, so the cash is also reduced."

"Cash is an asset class, borrowing more and less credit, and 20 taels of cash should be credited."

Seeing that what everyone said was the Tao, Tian Mi couldn't help but smile and nodded: "Everyone is not an elite in the industry, so they understand and master it so quickly." That's right, that's exactly how it should be written. ”

Borrow: Borrow twenty taels

Credit: Twenty taels in cash

Tian Mi wrote, ears, and everyone read.

"Hey, how can we compare to the girl."

"Girl, this method is very good, simple and practical, according to this note, then every money can find the source and expense, there will be no situation of not being able to account at all."

"Yes, thinking about my mother's thoughts every day, I don't know where the money is spent, and I have a headache when I read it. You think it would be nice if she knew how to do it......"

The man was thinking of this, and his eyes suddenly lit up, and the eyes of the others also lit up, looking at Tian Mi brightly.

The husbands said that if they can learn this method solidly with this girl, they are afraid that their own lady will not be able to sort out the family's accounts?

The voice of the merchants, if you can learn this method clearly with this girl, are you afraid that your account will not be able to do the account of the workshop?

The voice of the officials, if you can learn this girl's method, are you afraid that the accounts in the yamen will not be remembered well?

Everyone tacitly looked at the whiteboard with serious faces.

How could Tian Mi not hear their words? Her eyes flickered, and the corners of her lips hooked a smile, but like everyone else, she didn't point it out.

And so the accounts of what had happened were recorded. At this point, it's time to summarize. Tian Mi turned her pen, starting from the first stroke, and said eloquently: "Everyone, let's take a look at cash first." Cash, we all know, borrowing more and borrowing less, then, borrowing subtracting, is the balance. The first, borrow a thousand in cash, the second, nine hundred and seven in cash, and the third, twenty in cash, then the result is—"

Tian Mi said while writing, still writing, and then listened to the loud voices of the audience, and said in unison: "Borrow ten taels in cash!" ”

Tian Mi smiled and said with a smile: "Okay, you guys, I'll write it." ”

Everyone nodded, and carefully looked at it.

"The first one, the loan is one thousand taels, the second one is not, the third one, the loan is twenty taels, then there are still nine hundred and eighty taels unpaid, and the loan is nine hundred and eighty taels."

"The second sum is still to borrow 970 taels of houses."

So, the summary is-

Borrow: ten taels in cash

Fixed assets - 900 to 10 taels of houses

Credit: Borrowed 980 taels

The borrower has a total of nine hundred and eighty taels, and the lender is also nine hundred and eighty taels, plus the twenty taels of loans repaid with twenty taels in cash, a full of one thousand taels, where is there a difference of ten taels, it is obviously very flat!

After reading this entry, I don't need Tian Mi to explain. Everyone nodded abruptly and said, "So." In fact, there is no difference at all. We are all confused by the solution to the problem! ”

Tian Mi snapped her fingers and nodded with a smile.

Everyone who figured out the answer smiled and nodded, both self-satisfied and admiring this method.

"Okay, this credit bookkeeping method is really practical."

"Thank you, girl, for not hiding her secrets and taking out such a good method. Make it convenient for everyone. ”

"Thank you, girl."

At this time, it is most popular to learn from a teacher, not to learn from a teacher but to learn other people's things, that is to steal learning, and have already worshipped the teacher, if you worship under another master, it is a betrayal of the teacher, and the moral crime is very serious. And the things of each division are hidden and tucked away, as if they are the magic weapon of the town.

So. If knowledge is not popularized, it will be even more difficult to talk about extracting the essence from the rough and making progress together. That's why. Jin Ming Pavilion will be so sought after. It has to be said that it promotes the integration and progress of knowledge in all walks of life.

The loan accounting method proposed by Tian Mi here will be recorded in the history of Jin Ming, and will also be recorded by the accounting committee, the account bank, and some related organizations, and there will be special people to study and even promote.

It can be said that this is more glorious than Jin Ming first. After all, not every Jin Ming is the first, and it can be recorded in the books, celebrities and history!

Jin Ming first.

Tian Mi smiled slightly, glanced at the window in the north, lightly hooked the corners of her lips, and narrowed her eyes.

And what is it?

"Rebel girl, toast and don't eat and drink!" In the north window, the man in the purple official robe had a motionless face, but his chest was undulating, obviously angry.

"My lord, don't be impatient." The other person added a cup of tea for him, and he looked at the girl who dominated the audience step by step in just a few rounds in the field, and said in a deep voice: "There is one last game." ”

The adult smiled coldly and said coldly: "I think this girl is small, but she is so bold that she can...... know what is high in the sky and high in the earth."

The low cursing voice, because it was too far away, Tian Mi didn't hear it at all, so it was not affected by it at all,

She propped her chin and circled her small, round cheeks in the shape of a sunflower with both hands, and smiled low and shallow as she looked at the last question on the huge curtain with large, clear eyes.

This Jin Ming, but it is completely not to follow the more difficult it is to the back, this is the title of winning the championship, the story, it is really admirable.

She looked up again, and from the emergence of the new method with the meaning of 'grandmaster', the gold circle on her brocade was growing rapidly. Now, she has far surpassed Lu Biqian and is about to compete with Lin Weiya.

She is a prominent foreign army, but she has made a lot of contributions to Jin Ming.

The title of winning the championship is also a magnificent picture scroll, on which the pennant is flying, the war horse is neighing, the blood shadow knife light, and a murderous aura is broken out, with the stirring words, so that everyone who sees it is cold.

The battle of Tuobei is known to the whole world. At that time, King Xuan led 1,500 tigers and wolves alone, and Dongchu 5,000 iron horsemen, fierce battles in Tianye Plain, four days and three nights, the arrows were exhausted, the mist on the grass was all blood mist, the army of tigers and wolves, drinking wolf blood, eating raw meat, forced Dongchu to be defeated, defeated and retreated to the camp.

King Xuan immediately reorganized his troops, but he didn't know the number of casualties, and when he was about to return to the camp to count the number of people, suddenly the rear army came to report, and the Eastern Chu cavalry chased after him. The generals were already tired, and when they heard this, their hearts were in turmoil. King Xuan immediately raised his post, and really saw the dust in the distance, but when he looked closely, he saw that there were less than 500 people coming, so he quickly ordered troops and prepared to meet the enemy.

The duty adjutant reported a thousand and five people. King Xuan glanced at the audience, but shook his head. He ordered three of his soldiers to stand in a column, and to see the remaining two; He also ordered five soldiers to be in a column, and the remaining three men; Then order seven soldiers in a column, and two remaining. He smiled firmly and said: "Our army still has one thousand and seventy-three warriors, and they have a geographical advantage, even if the tiger and wolf are injured, it is enough to make him have no return to Dongchu!" ”

The tiger and wolf battalion already respected their commander, and at this moment, when he saw him pinching his fingers, he knew the geometry of the soldiers and horses, and even more when he was a god, his morale rose sharply at the moment, and he fought with his crippled body, and completely annihilated the enemy's 450 horsemen, and won a complete victory.

After the war, the adjutant on duty asked for a way to find some soldiers, and thousands of soldiers in the army had no solution. Gentlemen, can you solve your confusion?

As soon as this question came out, the first thing everyone discussed was not the topic, but-

"King Xuan is worthy of being the god of war, with few enemies and many enemies, and when the arrows are exhausted, he can still retreat with his whole body."

"Isn't it, just a few queues, and you will know the number of the whole army."

"If I say who I admire the most, it is King Xuan. King Xuan defends his family and the country, but whenever there is a war, he always rushes to the first. Princess Xuan is also a bodhisattva heart, since marrying King Xuan, he prayed for my Dachang soldiers in front of the Buddha every day, and after giving birth to King Xuan's bloodline, he lived in Da'an Temple. Not to mention the sons of King Xuan, they all do not have the arrogance of the princes' children, all of them are brave and good at fighting, benevolent and good......"

The off-site was completely deviated, and they all counted the deeds of everyone in Xuanwangfu.

Fortunately, the minds of several people in the field were extremely firm and unaffected by it.

Tian Mi was an exception, she didn't even move her pen at all, but she listened to the legend of Xuanwangfu with relish.

The people present were all heads, faces, and knowledge, and the information they confided was not at the level of the ordinary people outside who were half-understood, which greatly satisfied Tian Mi's curiosity.

She listened intently, until the volume was closed, and then she casually wrote a stroke, and when she was done, she turned her head sideways and listened to the story.

Everyone was talking about the heat, until the man in brocade stood on the stage and saw the heavy stakes, and then became anxious.

"Lin Weiya must win, otherwise I will go bankrupt!"

"Miss Tian, it must be Miss Tian, it must be!"

"Miss Lu Wan'an, my daughter!"

In the midst of countless prayers, the man in brocade smiled on his lips, he picked up a thin piece of rice paper, faced everyone, lifted the corners of his lips, and said with a smile: "The last one to win the championship is-"

In the north wing, the sheep fat jade wrench finger was tightly buckled on the porcelain cup.

Wang Fengxian held her hand tightly, and her phoenix eyes stared at it smoothly.

The whole attic was silent, and all eyes were on the brocade-clad man.

The corners of the brocade-clothed man's lips were hooked, his hands were slowly raised, his eyes looked at everyone, and he said in a deep voice again: "The champion is-" (to be continued......

PS: Although the code has been yard until one o'clock in the morning, this chapter is really 5,000 words!! Thank you for the sachet sent by the old demon and the county lord of the knife.