The glass-like eyes were dazzling, and the light passed through the air, falling straight into Liu Changqing's eyes, making it difficult for him to look directly.

Fortunately, it was only for a moment, and the girl retracted her eyes and said: "The method of the three pillars is a big breakthrough in financial planning, and the method of the four pillars of Old Man Wei has improved and improved the method of the three pillars, making it more practical and can better play an effective role in the control of the dynasty's finances." ”

She bowed her head slightly, bowed, and said seriously: "The little girl sincerely admires." ”

Liu Changqing put his hands behind him, held his head high, and deservedly accepted this gift.

You know how powerful the tutor is, right? Throw in the towel, right? What kind of wind and waves can a yellow-haired girl make, hum.

After the ceremony, the girl straightened up, her face was indifferent, her voice was crisp and excited, and she fell steadily in the quiet room, ringing very clearly in everyone's ears, "The little girl sincerely admires Wei Lao, just like sincerely admires every sage who has made outstanding contributions, it is their hard work, dedication, and hard work that enable the academic to be updated again and again, constantly updated, constantly improved, and constantly developed." ”

"Every academic discipline is a process of continuous development and improvement." Her eyes were bright and shining, and she said in a deep voice.

After this sentence, Liu Changqing already understood her intentions, but the girl didn't give him a chance to speak at all, her eyes fell on him, and she said directly: "The Four Pillars Method created by Wei Lao is indeed an epoch-making masterpiece, and the little girl is in awe, and I believe that everyone here is like this." ”

She held Wei Lao high, and Liu Changqing was a little weird in her heart. But there was nothing to say. Because, under her leadership, the hundreds of people present all nodded affirmatively.

"It is true that, as Miss Tian said, we are all in awe of the sages." Everyone had admiration on their faces, and they didn't need to take the lead, they all got up spontaneously and couldn't help but bow down. In unison, he said: "Salute to the pioneers." ”

Liu Changqing hurriedly followed and did the same action. When he looked up, the girl was already standing up straight, looking at him with a straight face.

"It is precisely because of the efforts of our predecessors to promote academic development that we are juniors. We can't be complacent and cocooned. She stepped forward. Every step made Liu Changqing feel an inexplicable sense of crisis. By the time he couldn't help frowning, she was already standing in front of him.

She opened her eyes that were too big and too bright, and said firmly: "Push through the old and bring forth the new." It is not to deny the achievements of the sages, nor to erase their proud achievements, but to contribute to their outstanding creations in order to build high-rise buildings. ”

"Standing on the shoulders of great men, it is natural to see higher and farther." The clear eyes shone directly into his eyes, and the crisp and pleasant voice said in a low voice: "Did you say yes?" Lord Yanagi. ”

The audience looked at him in agreement, how could he refute this?

Liu Changqing took a deep breath, grimaced, and finally snorted coldly: "Then you mean that you are the one who stands on the shoulders of the great man?" ”

"Of course not." She smiled slightly, and said calmly: "But the creator of the method I learned must be." ”

Her eyes fell on Liu Changqing, and the smile on her lips was light and calm, "Old Man Wei is smart, but this person is not bad, because what the method of the four pillars can do, the copying and accounting method can also do, and it is more complete and comprehensive." ”

"Oh, I forgot to tell you, after having double-entry accounting, the four-pillar method is classified as a kind of single-entry accounting." She smiled and said, "I'm afraid you still don't understand the difference between single and duplex, do you?" ”

Seeing that Liu Changqing wanted to speak, Tian Mi smiled and blocked his words, "My lord is in a hurry, and listen to me, see if what I say is right." ”

Liu Changqing had no choice but to give up, and listened to her say: "Whether it is the knotted rope notation method, the three-column settlement method, or the four-column settlement method, they all have a common feature, that is, each business is only recorded in one account, usually only records the receipt and payment of silver money and receivables and payables and other transactions, it occasionally records physical goods, and the receipt and payment of silver money and the receipt and payment in kind are independent. ”

"What's wrong with that?" Liu Changqing is still holding his head high and arrogant.

"If you've been doing this for thousands of years, you won't feel anything wrong." Tian Mi smiled slightly, moved her steps lightly, turned her back to him, her long and curly eyelashes drooped, and the corners of her lips curled slightly, and said: "But after seeing the method of double-entry bookkeeping, you will naturally understand the difference." ”

"The double-entry accounting method is to register each economic transaction in two or more accounts that are related to each other at the same time with an equal amount, and it not only records the increase or decrease of money and receivables and payables, but also records the ins and outs of the entire economic business."

The blankness on everyone's faces was completely unexpected, she stretched out a white and tender finger, and said: "Take the simplest example: a winery, there is a business, selling wine for 100 wen, and buying raw rice for 50 wen. ”

She turned to look at Liu Changqing, and said with a smile: "This account, if it is an adult, how can an adult enter the account?" ”

Such a simple question is simply insulting his IQ, if he didn't want her to lose convincingly, where would he be entangled with her here? Liu Changqing didn't need to think about it at all, and opened his mouth and said: "Naturally, one hundred is added to the top of the silver account, and fifty is subtracted from the bottom." ”

Tian Mi turned to face everyone and asked with a smile: "Presumably, you also keep accounts, right?" ”

Of course, how can you remember it if you don't remember it like that?

The expressions on everyone's faces were easily interpreted, Tian Mi smiled, and said firmly: "But if it were me, I would remember it like this: selling wine for 100 wen, that is, adding 100 to the operating income, adding 100 to the silver money account, and buying 50 for rice, that is, adding 50 to the inventory materials, and subtracting 50 from the silver money account." ”

She looked at everyone with a smile and said, "I do this, do you understand?" ”

"It's weird."

"yes, weird feeling."

"It's complicated."

Liu Changqing thought about it, his eyes suddenly lit up, as if he had grabbed her pigtails, and said eagerly: "One collection and one payment, it should be an increase and a decrease, why do you increase your operating income and silver account at the same time?" Isn't that a double credit? ”

Looking at Liu Changqing, who was secretly happy, the corners of Tian Mi's lips hooked slightly, and asked, "What, doesn't Lord Liu think it's wrong to increase his operating income by one hundred?" ”

Liu Changqing thought about it, and sold a hundred Wen wine, which did increase his income by one hundred Wen, and he couldn't help nodding: "Yes......"

Tian Mi said again: "So, I sold a hundred Wen wine and received a hundred Wen silver, isn't it?" ”

After selling a hundred Wen wine, of course you have to charge a hundred Wen silver, Liu Changqing nodded: "Yes!" ”

After speaking, Fang felt, alas, no.

Right, no, right, or not? Isn't that right? What the hell is going on?

Everyone had a puzzled look on their faces, Tian Mixiu raised her eyebrows, smiled, and said, "This is the problem, haven't you really found it?" ”

What did you find? The crowd was at a loss.

At this time, Lin Weiya, who had been listening quietly since she asked a question, once again issued his unique, light and melodious voice, "Girl's method, compared to the four-pillar method, is indeed more perfect. ”

Hearing this, all the eyes of the audience immediately focused on the past and asked what was going on.

Lin Weiya has long been accustomed to living under the gaze of others, and said very calmly at the moment: "The girl said that the single-entry accounting method is only registered in one account when a business occurs, and the double-entry accounting method is recorded in two or more accounts. Miss Tian, on the other hand, recorded an increase in operating income and money at the same time. When buying rice, the method of the four pillars still only recorded the small amount of silver money, but Miss Tian not only recorded the small amount of silver money, but also recorded the increase in raw materials. ”

Seeing that everyone seemed to have a hidden understanding, the corners of his lips pursed a noble smile, and said interestingly: "That is to say, the single-entry bookkeeping method is simple and can only reflect one aspect of an economic business, while the double-entry bookkeeping method includes other aspects involved in an economic business, which can better reflect the whole picture of economic activities." ”

He smiled, looked at Tian Mi, and said, "Girl, is there anything wrong here?" ”

Tian Mi couldn't help but applaud him, Lin Dangjia deserves to be a business overlord, those eyes that have seen a lot of accounts can understand the bends in a blink of an eye.

"Not bad." Tian Mi nodded, affirmatively: "Single-entry bookkeeping is an incomplete simple bookkeeping method, it usually needs what information is registered, there is no inevitable connection between accounts, and there is no mutual collusion relationship, therefore, it can not comprehensively and systematically reflect the ins and outs of economic business, and it is not convenient to check the correctness of account records." ”

What Tian Mi said was completely true, but in Liu Changqing's ears, it was earth-shattering, and it fell among the hundreds of people present, which also caused an uproar.

What did she say? She even said that the method of the Four Pillars, which was enough to make Old Man Wei famous in history, was a simple bookkeeping method? She even said that it was not comprehensive, not systematic, and not even necessarily correct?

Oh, my God.

Thinking about the original appearance of the Four Pillars, everyone in the industry was amazed, because of its expressive name, and because of the subversive changes it made on the three pillars, they thought that it was very, quite remarkable.

But today, this little girl has easily overthrown it with a very simple example, and it is completely and overwhelmingly.

Liu Changqing's eyes widened, almost bursting with tears.

The hundreds of people present were dumbfounded and speechless for a long time.

Only Tian Mi looked indifferent, as if it should have been like this.

Yes, it seemed to her that it should have been so, and if she was surprised, it was only when she first saw them use that backward method of bookkeeping.

Oh my God, how many years ago did they use such a backward method to keep accounts?

Yes, compared to her, they were the same people as many years ago.

Many seemingly simple truths in the present world were earth-shattering when they first came to that conclusion many years ago.

Tian Mi was fortunate to have also experienced this kind of academic turmoil.

Liu Changqing held on to his breath, his eyes were as sharp as knives, Ling Ling shot at her, flicked his wide sleeves, and said coldly: "What nonsense!" (To be continued......)