Fang Yujin and Le Yang walked on the busy road, and the sound of horses' hooves on the ground next to them blended with the cries of the shops on both sides of the road, forming a medieval music unique to this street. Pen, fun, pavilion www. biquge。 info

"Brother Yu Jin, is accounting difficult?"

Fang Yujin sighed and said: "It's hard to say, it's easy to say, it's easy to say, for different people, the same thing has different difficulties. Don't worry, I'll try to keep it as simple as possible for you to understand. ”

Back in the Chamber of Commerce, Fang Yujin took out a ledger from the drawer and put it down and said: "This will be your guy in the future, I won't talk about the basic concepts, you just remember a sentence, if there are fluctuations in business and money, you can just write it down." ”

Leyang pulled out a chair and said, "Then how do you practice?" You casually said two things and I wrote them down? ”

Fang Yujin sat opposite Leyang, held his chin with his hand and said, "Why say it casually? Our chamber of commerce actually already has a loan project, for example, our Qu Yuan number is an account. ”

Le Yang nodded suddenly and said, "I see, how should I write it?" I'll just write to buy a boat, 11,600 pesos? ”

"You have to write it down on the accounting voucher, write the purchase name here in the summary, you can write 'purchase Qu Yuan', the general ledger account must write fixed assets, the detailed account must write the purchase of a ship, and then you have to write down a 'debit amount----11,600 pesos'."

Leyang was confused and asked, "Debit?" We didn't borrow money from anyone, did we? Aren't we using our own money? ”

Fang Yujin had to patiently explain: "'Borrow' is just a term in accounting, and there is also a 'loan' that is used to describe the increase or decrease in accounting records. ”

Leyang covered his forehead and asked, "We spent 11,600 pesos, which means that 'borrowing' means less?" ”

"Not exactly, in assets and expenses, borrowing means increasing and lending decreases, while in terms of liabilities and owners' equity, borrowing decreases and lending increases."

Le Yang clutched his chest and said, "I'm about to vomit blood, is the person who came up with this loan shaking S?" Isn't it good to express it directly with plus and minus signs? Everyone is a descendant of Yan and Huang, why do you want to make things difficult for each other like this? ”

Fang Yujin also sighed and said: "Actually, it's very easy, this accounting is also a skilled job, you can bear with it, it will be easy in the future." ”

"I don't, it's so late, it's time for me to go home, my mom and dad are going to worry about me. Thank you for showing me your bedroom. ”

Fang Yujin was a little confused and asked, "What are you talking about?" ”

Le Yang was silent, and suddenly she slapped the table and said, "Brother Yujin, there are more important things than letting me learn how to be an accountant!" Our chamber of commerce has to hire people, a few security guards, and ah, when Sister Qinqin comes back, we have to unload the goods, right? You have to hire a few porters, and you have to prepare the warehouse in advance. ”

Although Fang Yujin felt that Le Yang was just shirking his work, he also felt that the inculcation of these knowledge was not in a hurry, Fang Yujin stood up and said, "Okay, listen to you, let's go and get these things ready first." ”

When Le Yang heard that he could temporarily put down the study in front of him, he immediately threw down the quill in his hand excitedly, and jumped out of the door of the Chamber of Commerce. After that, I slowly induced her and tried to bring her in. ”

After the guild hired two security guards, Fang Yujin and Le Yang went to the artisan house and explained their desire to build a warehouse behind the chamber of commerce, an old craftsman said: "The price of the wooden house and the stone house are different, and depending on the size of the area of expansion, the money paid will also increase, which one do you want?" ”

Fang Yujin asked, "Is there any difference between a stone house and a wooden house?" ”

"Stone houses are more durable and won't leak on rainy days, but they're more expensive."

Fang Yujin thought: "If the stored goods like lime can't touch the water, and it happens to rain on the day of the release, the wooden house will be completely finished." ”

Fang Yu brought up the menu and glanced at the word 3000 suspended in the upper left corner, this was the money that Duanmuqin gave him before leaving, specially used to meet unexpected needs. Fang Yujin thought: "It's better to wait until the big financier who holds the principal in his hand comes back, I don't need to spend the money here now, if I want to buy it, it's better to buy a more expensive stone house." ”

Fang Yujin said to Le Yang beside him: "Let's not buy it yet, let's wait for your sister Qinqin to come back." ”

Just as the two of them turned around, the old craftsman suddenly spoke again: "Based on the principle of fair play, I still remind you that it will take about a day to build the warehouse." ”

Fang Yujin and Le Yang immediately turned their heads, Fang Yujin looked at the old craftsman and asked, "Grandpa, what did you say?" ”

"Even if the construction starts now, no matter what kind of warehouse you buy, it will not be completed until this time tomorrow at the earliest, and the goods cannot be stored before that, I will remind you first."

Fang Yujin's face immediately became a little stiff, and he thought: "Duanmuqin will definitely purchase a batch of goods in Legangsu to ship back, we are not immortals, it is impossible to sell all the goods in one day, what should we do this time?" Duanmu left in too haste, and as a result, he went to sea without even building a warehouse. ”

Leyang asked: "Grandpa, can we put the goods on the ship and let the people at the dock keep them for us?" ”

"No, the dock is not allowed to store things outside the ship, and the goods can only be stored in the warehouse."

Leyang's eyes widened and he said, "Ah, why is this happening? ”

Fang Yujin pinched the hair on his forehead and thought: "This is a setting that the game is specifically for players, if you don't do this, there will definitely be players who realize that the sailboat itself is a free warehouse for storing goods, so the purchase rate of the warehouse will be greatly reduced, this situation I am afraid the production team will not want to see." ”

Fang Yujin walked up to the old craftsman and asked, "How much is the cheapest wooden warehouse?" ”

The old craftsman raised four fingers and said, "The wooden house is 5,000 yuan, and the stone house is 8,000 yuan. ”

When Leyang heard that they couldn't afford both kinds of warehouses, a cloud of sorrow swept over her brow.

After the two left the craftsman's room, Le Yang said worriedly to Yu Jin: "Brother Yu Jin, how many goods do you think Sister Qinqin will bring back?" ”

"She was the kind of person who would definitely fill a whole boat until it was full, and then say to me proudly: 'Fang Yujin, do you see how many things I brought back?' We're going to make a fucking profit this time! ’”

Leyang covered his face and thought, "It's impossible to put the goods on the street at that time, right?" This kind of business game is originally a lot of money, even if we are a little behind the peso at the beginning, it may cause a disaster in the later stage, not to mention the first big business is a tragic Waterloo, what should we do? ”

"Don't panic." Fang Yujin stretched out his hand and stopped a carriage on the street and said, "Only when you calm down can you deal with things, there must be a solution to this matter, but we haven't thought of it for the time being." ”

When the two got into the carriage, the coachman turned back to them and bowed to them and asked, "Where do you want to go?" ”

"Go to Spencer Bank."

Le Yang suddenly came to his senses, and a smile appeared on his face again: "Yes, although we don't have any money in hand, we can go to the bank for a loan." ”

After entering the door of Spencer Bank, a staff member of the bank came up to the two and asked, "What business do you two want to handle?" ”

"Loans."

"This way." The staff member took Fang Yujin and Le Yang to an office, where a middle-aged man dressed in aristocratic clothes sat at his desk, and when he saw the two of them, he got up from his chair and said, "What can I do for the two of you?" ”

"We would like to be able to borrow a sum of money from your bank, which will be about 8,000 pesos in total." Fang Yujin sat down at his desk and said his request fluently.

8,000 pesos is not a big number, but it is not too small, and the middle-aged man squinted his eyes and said, "Oh? I don't know what this gentleman can use as collateral. ”

"We own a property on Lily of the Valley Street, and we can go and get an appraisal anytime, anywhere."

The middle-aged man nodded and said, "I remember, two new chambers of commerce have recently opened on Lily of the Valley Street, you should be from the Duanmu Chamber of Commerce, right?" The mortgage of real estate requires the legal representative, that is, Ms. Duan Muqin, the president of the Duanmu Chamber of Commerce, to sign in person, and you have to call her. ”

Leyang thought in embarrassment: "Can you call her and we will come to you for us?" ”

"I'm the vice president of the Chamber of Commerce, and I'm considered a legal representative, can't I?" Fang Yujin hurriedly asked.

An embarrassed smile appeared on the middle-aged man's face: "I'm sorry, Mr. Fang, our bank has regulations. Although you are respected as the vice president, you do not have the authority to mortgage the Chamber of Commerce, and you must call the highest-level leader. I can't help it. ”

Hearing this, Fang Yujin and Le Yang's hearts immediately fell to the bottom, and the two looked at each other helplessly, and then walked out of the office without saying a word.

After leaving Spencer Bank, Fang Yujin said to Leyang: "You go back to the Chamber of Commerce to rest first, and I'll take a walk around the city again, I don't believe there will be no way." ”

After Le Yang returned to the Chamber of Commerce alone, he lay on the desk weakly and thought: "Our start this time is too bad, Sister Qinqin is in too much of a hurry, in fact, we should understand the operation of this game in detail before acting." Alas, but it doesn't matter if you lose this game, right? We're all in the finals, so there's no reason why we can't participate in the main event. ”

After a few hours, Fang Yujin rushed back, he took out a deck of playing cards from his pocket, opened the card box, poured out a pile of playing cards inside, and said, "Leyang, I found a way." ”

"Huh? You've found a way, what does it have to do with poker? Why should you buy this back? ”

Fang Yujin took the playing cards out of the box, put the cards on the table and lined them up and said, "There is a casino in the east of the city, and there are 21 points in it. I'll spend an afternoon training you, and we'll go to the casino in the evening. ”

"This ...... What if we're unlucky and lose all the money we have left? ”

"Rest assured, the way for us to win exists. You're supposed to have studied fractions, right? I'm going to play the dealer in the casino now, you play the gambler, and we're going to do the pre-war drills. ”

Fang Yujin said as he threw the two ghost cards out of the stack of cards, he divided the cards into two piles, and then began to shuffle the cards, asking: "Anyway, have you ever played 21 points before?" ”

"No, no. My dad and my mom wouldn't let me gamble, and he said girls better not touch it. ”

"Looks like we're going to have to do something sorry for your parents today. You listen, the player has a hole card and an open card, and the total number of points of all the cards is your card strength, but if it exceeds 21 points, that is, 22 points, it is called a bust, and the English is bust, and your card becomes a garbage card, which is 0 points. ”

Leyang touched his forehead and said, "I know this, 21 points is the biggest and best card, just like a straight flush is a natural card, right?" ”

"That's right." Fang Yujin nodded, and then he dealt Le Yang and himself a hole card face down and a face up card respectively, and said, "Now let's practice, you can take a look at your own cards." ”

Leyang has never been in contact with gambling, this kind of game is quite new to her, she is like being in a gambling game with tens of millions of dollars, cautiously turned over her hole cards and looked at them, and then asked ignorantly: "Brother Yujin, how to count the three cards of JQK?" ”

"All three cards are considered 10 points, and by the way, Ace is the most special card, it can be seen as a 1 or 11 points, and it is completely up to the player to decide. What are your cards? ”

"How can I tell you? Since you're sitting across from me, we're rivals now. It's taboo to expose your hole cards at will. ”

Fang Yujin thought: "You just revealed your hole cards when you asked me what the JQK is, okay?" ”

Le Yang excitedly grabbed the playing cards and said: "Then now we have to open the cards to compare the size, and the loser has to obediently hand over his wife and the real estate certificate, right?" ”

In order to make the other party feel the mood to continue studying, Fang Yujin couldn't bear to destroy the current atmosphere, so he had to follow Le Yang's words: "Yes, yes, yes." ”

"Hmph, Fang Yujin, then obediently hand over your wife and children, your wife and I will support you, and you don't have to worry about it!" Leyang let out a loud shout, and then turned over her hole cards. Her hole card is a King of clubs, and with her ace of hearts, the highest card is 21.

Fang Yujin looked at Le Yang with a smile on his face, looking complacent, as if he had really won someone else's wife, he thought to himself: "Although the brain is very smart, she is still just a 16-year-old girl after all." ”