Although Wanli didn't tell Guo Dan how to do it, he still informed Guo Dan that if you want to enter the palace today, don't run around, so as not to find anyone and wait at home obediently.

Guo Dan was not nervous, he was in charge of Wanli, he was just a tool man, and when the eunuch went to summon him, he was still hurrying to deal with the affairs of Yaxing.

When the eunuch came, he took the financial statements that had been prepared long ago and followed the eunuch into the palace.

Under the attention of the Manchu Dynasty's civil and military forces, Guo Dan came to the steps in front of the Huangji Gate, and he already felt a very unfriendly gaze when he walked step by step.

Now these ministers are really annoyed when they see Guo Dan, and they haven't killed Guo Dan several times, which is not only embarrassing, but more importantly, this is enough to prove that Guo Dan is not controlled and influenced by them, and no one knows what will happen to Guo Dan.

And Fang Cai Long Yan was furious, and when he mentioned corruption, they were also more panicked, such as corruption, it must not be really investigated.

"Caomin Guo Dan, see Your Majesty, long live my emperor, long live long live."

Guo Dan is a Jinyi guard, not a grass citizen, but on this occasion, Guo Dan calls himself a grass citizen, because if he claims to be humble or something, then these people are his bosses.

The ministers didn't regard Guo Dan as a brocade guard, this guy didn't work much, he just put on a name, but his identity as a businessman was particularly prominent.

"No courtesy."

After Guo Dan got up, Wanli said: "Guo Dan, I summoned you to the palace today because Wang Qing's family told me that you had created a kind of financial statement, and thought that this financial statement was beneficial to the country's finances, so I came to you to inquire." ”

Guo Dan looked at Wang Jiaping depressedly, and the expression of being betrayed was particularly obvious.

Wang Jiaping showed a hint of guilt.

This was all seen by Shen Shixing and them, and it didn't seem that they had discussed it.

Guo Dan can act, everyone knows it, but Wang Jiaping is a decent man and a gentleman, but he can't act.

Zhang Cheng suddenly spoke: "Bold Guo Dan, Your Majesty asked you, why didn't you answer?" ”

Guo Dan was stunned suddenly, and said with sincere fear: "Back to Your Majesty, there is such a thing, but the grass people don't know if this will be beneficial to the national finances, and the grass people create this financial statement just so that the shareholders of the tooth bank can better understand the business and financial status of the tooth bank." ”

"Do you have any financial statements?"

"Bring it!"

"Then you can tell me and my family about this financial statement."

"Yes."

Immediately, two guards came up to help Guo Dan hang up the financial statements.

The ministers all looked up, and their eyes were full of circles and forks, and they were quite curious.

"Your Majesty, this is the financial statement of the grass people's tooth shop."

"This is the financial statement?" Wanli frowned and looked at it, and couldn't help but show a look of disappointment, this financial statement really doesn't look amazing, and asked: "What's so magical about your financial statement?" ”

In fact, he knew, but from his expression to his tone, there was no flaw, and his acting skills were definitely above Guo Dan, because he had been practicing his acting skills since he was a child, because he had to deal with his teacher Zhang Juzheng, what a shrewd person Zhang Juzheng was, but Zhang Juzheng definitely didn't expect that he would be liquidated by Wanli after his death, which shows how superb Wanli's acting skills are, which Guo Dan also deeply understands, after all, he played it once.

Guo Dan is not far behind, it is 1510 to explain the financial statements, the tone is flat, the face is expressionless, and the previous times is very different, the first few times when he promoted himself, it was really colorful, amazing, full of appeal.

Plain is plain, but this routine is inevitable, and he still quietly reflects the wonders of this financial statement to the fullest.

He is not as aware as Qu Yuan, he knows that financial matters, even if they move a little, will affect the interests of many people.

There is still no shortage of people of insight in this court, and after listening to Guo Dan's explanation, he suddenly had a feeling of sudden enlightenment, and nodded frequently.

In fact, the impact of this financial statement on them is greater than that of businessmen, businessmen understand accounts after all, but most of these ministers are mathematical idiots, let them look at the accounts, they will look dizzy, and this combination of numbers makes them clear at a glance.

But after suddenly realizing it, they couldn't help but look sad again, good goods may not be suitable for them.

"I see." Wanli just nodded slightly, and asked the ministers again, "What do you think?" ”

I saw an old man in his sixties stand up, "Back to Your Majesty, the minister thinks that this financial statement does have its subtlety, as Guo Dan said, this financial statement can not only make people know the financial situation at a glance, but also can reflect the ins and outs of every income and expenditure, and the minister suggested that it be promoted in the court." ”

This person's name is Song Qi, and he is the head of the household department of the current dynasty.

Gao Qi, the eunuch of the Imperial Horse Supervisor's palm seal, suddenly stood up and said: "Your Majesty, the minister thinks that this financial statement is just a few moves, and it does not help the country's finances much. ”

Immediately, many ministers stood up in support of Zhang Whale's statement.

The financial statements are traditional, which is too detailed, and the ins and outs of income and expenditure, as well as the process of economic activity, can be reflected.

This leads to the high cost of counterfeiting, the entire economic network embodied in economic activities, is no longer a single item of income and expenditure, take horse breeding as an example, as long as the number of horses is cheated, you can make a profit, but once you use this financial statement, once the number of horses changes, you have to change the feed, make the same money, do more than double or even several times.

Some things are just so-so.

However, Wang Jiaping, Fang Fengshi, Song Qi and others resolutely supported the promotion of this financial statement.

"All of you Aiqing are right!"

Wanli nodded, and said: "I think whether this financial statement is beneficial to the finances or not, it is still difficult to judge based on the financial statements of a dental bank. In this way, hand over Tongzhou's accounts last year to Guo Dan, and let Guo Dan make a financial statement, so that it is clear whether this is conducive to finance. ”

"Your Majesty, how can the finances of this state capital be handed over to a businessman." A minister said immediately.

Wanli nodded and said, "It's really wrong, but what can you do after seeing it?" Why is the Qing family so excited, is there a lot of unsightly things in this account? ”

The minister hurriedly said, "That's not what the minister meant. ”

"Then the Qing family thinks that in this case, can it be handed over to Guo Dan?" Wanli is aggressive.

The minister nodded resignedly.

The rest of the ministers were even more afraid to make a noise, and to speak out was tantamount to not admitting themselves.

Wanli immediately ordered Song Qi to bring the accounts of Tongzhou last year, such as this kind of thing must be cut through the mess quickly, he knows that once it drags on, there must be no follow-up, these people are not good stubble, but he was caught off guard today, and he has not come back to his senses for the time being.

Indeed, from the national capital to corruption, to the accounts, this is a bit of a big twist.

After a while, I saw a little eunuch coming to the door with a stack of ledgers.

Guo Dan looked at it, suddenly opened his eyes, and subconsciously said, "That's it?" ”

Song Qi said: "These are all accounts that have been sorted out. ”

It shouldn't be that way! Guo Dan frowned, suddenly realized a very important question, and suddenly broke out in a cold sweat, and said, "Can you let the grass people take a look." ”

What the hell is this kid doing? Wanli said: "Look. ”

Guo Dan hurriedly stepped forward, picked up a book, opened it and looked at it, and was suddenly stunned, Nima, this same pit, I actually fell back, I am really .......

He overlooked a very important objective fact, which he had also overlooked once, and that was the difference in bookkeeping.

At present, the imperial court is still single-entry accounting, and the tooth line is already the most advanced re-examination accounting method, only the re-examination accounting method can reflect economic activities, single-entry accounting has no record of economic activities, so it will be so little, this should be made into a chart, and it will not reflect any problems.

In fact, this is also to blame, he completely regards himself as a tool man, however, this program does not match, and the tool man can't move!

It's embarrassing.

His look frightened the ministers, is this kid a genius? At a glance, you can see that there is a cat to be tired.

Wanli also became nervous and asked, "What?" Is there a problem with this account? ”

Finished! Finished! Guo Dan suddenly cried with a sad face and said, "Your Majesty, this account can't be used as a financial statement." ”

"Why?"

Wanli was surprised.

Song Qi and the others also looked at Guo Dan in surprise.

Guo Dan complained bitterly in his heart, he knew that this matter was very important to Wanli, this should be bad in his hands, Wanli would not be in the day, he would have to be in the day, this thing must not be bad, his brain was spinning rapidly, and suddenly his mind moved, since he can't be a tool man, he can only be a programmer.

His expression changed: "Back to Your Majesty, because the accounting method of the imperial court is too backward, it is simply unsightly, and the grass people have not seen such superficial accounts for a long, long time, and it is meaningless to make such accounts into financial statements." ”

Wanli was dumbfounded when he heard this, what the hell is this kid doing?

The ministers looked at Guo Dan in shock and anger, you are a small businessman, you dare to criticize the imperial court's bookkeeping method, this is a slap in our face!

"Nonsense."

Cao Jingsheng, the household servant, suddenly stood up and said: "It's not that the civil bookkeeping method has never been seen by this official, and the accounts are far less neat and meticulous than the imperial court. ”

Guo Dan said: "This lord, the grass people are just telling the truth, the same account, our tooth shop is at least three times as much as here, if our tooth shop's account office shows this kind of account to the grass people, we will have to pack up the burden and leave on the same day, and it is impossible to wait until the next day." ”

When Cao Jingsheng heard this, he couldn't help but be furious, are you implying that Your Majesty will expel me?

Song Qi suddenly raised his hand to stop Cao Jingsheng, and asked Guo Dan again: "Then you can tell me, what is the difference between your accounts and the accounts of the imperial court?" ”

Guo Dan said: "For example, the imperial court spent two cents of silver to buy cotton, and the accounting method of the imperial court will only write two cents of silver under one category, and our tooth bank will not only write two cents of silver, but also write two cents of silver cotton on the inventory material account. Expenditure of two cents of silver is the cause, and the account of inventory materials is the result of receiving two cents of silver.

For example, if this restaurant sells one or two wines, such as the accounting method of the imperial court, it will only write two silver incomes, one tael, but the accounts of our dental bank are first written one or two business income accounts, and then one or two silver incomes, the business accounts are the cause, and the silver two income is the effect.

Only when this kind of accounts are made into financial statements can we know the causal relationship between each income and expenditure, so that we can have a very detailed understanding of the entire financial situation, analyze the pros and cons, and make an adjustment for the next year. ”