The ancient bookkeeping method was not considered to be more mature and perfect until the Song Dynasty after the emergence of the four-pillar bookkeeping method in the middle of the Tang Dynasty, and in the Han Dynasty, it was basically the flow account, although the flow of water recorded in writing can clearly identify the source and whereabouts of the silver money on the surface, but because the accounting is cumbersome and inconvenient, it is often created by some silverfish to get up and down the opportunity. Pen & Fun & Pavilion www.biquge.info

Zhang Liao was troubled because the loss of ordnance and materials had increased significantly in the recent period, but he couldn't find out how to check the accounts, so he remembered that there was such a person as Fei Qian, and he came to ask Fei Qian for help.

Zhang Liao was very resentful: "Ziyuan, do you know that in less than ten days, the military rations alone cost nearly 1,000 and 2 hundreds, originally this was nearly a month's supply, I knew there was a problem, but I just couldn't find out where the discrepancies were......"

Nearly 1,000 people eat 1,200 Hu in ten days, which is indeed a bit much, and it is generally 400 to 500 Hu in normal words.

The army of the Han Dynasty was a lump sum system to a certain extent, when the Shaofu and the arsenal allocated a quota of military rations and equipment to the commander of a troop, all the expenses were in it, if the commander spent it in advance, then I'm sorry, the gap is my own way.

So Zhang Liao is in a hurry, if it goes on like this, you don't have to wait until the end of the month, it is estimated that the money and grain will be spent in a few days, so if you continue like this, you will either lose your official position, or you will have to post money and food by yourself, but this is not one person or two, but nearly a thousand people, how can you post it?

Although Fei Qian is not a professional accounting person, he will have to calculate his debts and expenses every month in the future, so as not to pay off the mortgage or drink cold water at the end of the month, so in the bookkeeping, some basic things are still understood.

After listening to Zhang Liao's distress, Fei Qian laughed and said that it was all wrong.

Although the audit is not their own specialty, but after all, those fake accounts in later generations have also seen some, not to mention that now the Han Dynasty is only a text flow accounting method, very backward, if you come up with a retest accounting method may be too advanced, or choose a relatively more stable accounting method to teach Zhang Liao.

Fei Qian asked Uncle Fu to bring a pen and paper, and directly divided the paper into four parts on it, writing "old pipe", "new income", "expulsion", and "real" on each part, and explained to Zhang Liao the meaning of each part, and then told Zhang Liao that he only needed to count every entry and exit in the flow account according to these four parts, and finally add the new income according to the old pipe, minus the expulsion, which is equal to the reality, to measure whether the accounts are equal, if there is a non-conformity, someone must have done something.

Fei Qian's writing was casual, but it made Zhang Liao suddenly enlightened. Zhang Liao saw that Fei Qian didn't care about teaching him this method, and he was a little moved in his heart, you must know that as long as anyone understands this method, it is not a problem to go to that big merchant and mix a tent man, and even if it is kept secret, it is a family heirloom of the way to make money.

Sure enough, he is worthy of being the disciple of Liu Hong, the master of arithmetic!

Zhang Liao really admired the five-body throw in his heart, and the problem that he had been troubled for a long time was solved in three clicks and two clicks here in Fei Qian! What's more, Fei Qian did not mention any conditions or exchange requirements, so he taught himself the secret of bookkeeping, which can be said to be peerless, without hesitation, this favor is not small......

Zhang Liao solemnly put away the four-pillar accounting paper drawn by Fei Qian, left the table to bow to Fei Qian, bowed deeply, and said: "Thank you Ziyuan for teaching this method, Wenyuan will definitely be properly stored, and it will never be passed on without Ziyuan's permission!" ”

In the Han Dynasty, knowledge was precious, and many things were like a film shrouded in them, if people who didn't understand it saw it in front of them, but they just couldn't touch it, and knowledge could often help these people pierce this film.

Zhang Liao originally just wanted Fei Qian to help check the account book, after all, knowledge is priceless, and he didn't dare to expect Fei Qian to teach him the method, teaching people to fish and teaching people to fish are completely different concepts.

Zhang Liao's grand thanks are also because of this, after all, any book on the market is worth more than 100 gold, and there are still most people with no price, Fei Qian taught him this method, which is no less than the method of directly giving him the value of a thousand gold......

Fei Qian actually didn't think about it so much at all, first, the four-column bookkeeping method is basically a relatively backward bookkeeping method, and second, he is also lazy, so he simply taught Zhang Liao to let him reconcile the accounts by himself to save trouble.

Seeing Zhang Liao giving such a big gift, Fei Qian hurriedly avoided it, helped Zhang Liao up, and said: "It's just a trivial matter, why should Brother Wenyuan care, besides, Brother Wenyuan, you are in trouble, can I still sit idly by?" ”

Zhang Liao saw that Fei Qian was so modest and refused to accept the courtesy, and he was also quite moved in his heart, and thought, no wonder Feng Xian has been praising Ziyuan all along, he is really a person who can be a heart-to-heart, okay, write down this situation for the time being, and return it when there is a chance in the future.

******************

Dong Zhuo's mansion is still singing and dancing, spending all day and drinking.

When Li Ru arrived, he saw Dong Zhuo eating and drinking in the back hall while letting the singers dance, so he didn't say a word, approached the hall, found a table for himself, asked the maid to serve him a dish, and ate and drank.

When Dong Zhuo first saw Li Ru, he thought that Li Ru was coming to persuade him, but when he saw that Li Ru sat down and gobbled up food and drink by himself without saying a word, he couldn't help but be a little curious, stretched out his head and asked, "Why is Wen You so hungry?" ”

Li Ru swallowed a mouthful of meat, wiped his mouth and said: "Xiangguo, there is food this time, but tomorrow's eclipse has not yet landed, so eat more." ”

Dong Zhuo laughed and said, "Wen You is really good at laughing, how can you have no food tomorrow......"

Halfway through speaking, Dong Zhuo gradually retracted his smile, the horizontal flesh on his face bulged, glared at Li Ru, and asked, "...... But there are people who are making trouble? ”

Dong Zhuo said that it was a bit angry to mention these things, so he couldn't let Lao Tzu take a breath and stop? As soon as he became the prime minister, someone robbed the emperor, and his face was simply crackling, and now he just wanted to rest for two days, looking at Li Ru's words, could it be that someone is making trouble again? Sincerely, when I Xiliang Iron Riding is muddy?

"Even if there is no chaos, it will not ......be far away," Li Ru took out a piece of paper with "Dong Fuge Song" written on it from his sleeve and handed it to Dong Zhuo, saying, "Recently, this rumor has spread almost overnight in Gyeonggi......

Dong Zhuo hurriedly swept over a few times, the horizontal flesh on his face jumped wildly, his eyes widened, and he said angrily: "Who passed on this?" That's guts! ”

Li Ru said: "This song is by no means ordinary people who can write it, and someone must teach it." Confucianism has sent people to investigate thoroughly, but if this person is found, I don't know what Xiangguo wants to do with ......" - Li Ru's meaning is very clear, the person who wrote this ballad is definitely not ordinary people, not ordinary people means that they are either in the court or in the opposition Qingliushi clan, no matter what aspect of the person, no matter how they deal with it, it will be a hair that leads the whole body, so he asked Dong Zhuo what is his attitude and determination?

"Punish it!" Dong Zhuo didn't think about it, and answered directly. These guys are so hateful, how can they understand how sharp my Dong family's knife is without teaching them a lesson?

"Yui!" Li Ru bowed his hand and retreated with a little ease.

When Li Ru left, Dong Zhuo's anger had not subsided, and he sat on the seat with a humming voice.

A singer who has been quite favored in the past few days on the side cautiously approached, and said coquettishly: "Xiangguo is angry, why bother with those vulgar things, and wait for the slave family to dance a song for Xiangguo?" ”

Dong Zhuo's blood-red eyes glared: "What is a layman?" What is a mundane thing? Who are you who dare to speak of state affairs? Come! Drag it out and kill it with a cane! ”

With that, he flicked his sleeves, and ignored the singer who collapsed to the ground and wailed bitterly, and went to the back room.