Bo'an picked up another book, the spine of the book was slightly curled, the traces of folding were very obvious, and there were four big characters on the book cover, "Serial Accounts", Bo'an said in a deep voice: "Thinking about the current situation of the development of industry and commerce in the Republic of China, since Xinhai, it is not uncommon for countries to build factories and stores in China, and there are countless setbacks for Chinese businessmen. ”

The young grandmother's eyebrows tightened a little more, she knew that Brother Bo'an said that the impact of foreign power capital on Chinese commerce, and also found the problem in the account books, but she felt that innovation was not easy to do: "Thousands of years of sinking, how easy is it to innovate?"

Bo'an did not answer directly, he rubbed the "Serial Account Book" in his hand, and said: "We are not the first to improve Chinese-style bookkeeping. ”

"Since ancient times, many people in the world have thought, 'Counting is a servant of a husband.'" Only Mr. Cai Xiyong is not confined to this. During his tenure as Cultural Counsellor in the United States, Mr. Cai observed the double-entry accounting method in Western countries and found that its rigor and practicability were far better than the four-column accounting method since the Tang and Song dynasties. ”

The young grandmother asked, "How did Mr. Cai say to keep accounts?" ”

Brother Bo'an was slightly regretful: "The "Serial Account Book" is 'detailed and the explanation is insufficient', so it has not been taken seriously since its release...... said Bo'an smiled again: "Fortunately, with Mr. Xie's "Bank Bookkeeping", you can overcome its disadvantages by combining them, and the improvement of the account books has arrived!" ”

In the heroic dry clouds of Brother Bo'an's "the east wind has arrived", Qiao Shengping and the young grandmother also gave birth to a vigorous righteousness, I was listening to them discuss every matter of improving the account books, and I seemed to understand something, I fell alone in Hangzhou in this thousands of worlds, I am afraid that I am waiting for a new life! Not only my own, but also these living, vivid ......

"The statement in the "Serial Account Book" that 'there should be deposited, and what should be deposited must be equal' just explains the bookkeeping principle of 'there must be a loan if there is a loan, and the loan must be equal' in the Western double-entry account book." This is what Bo'an has in common with Qiao Shengping and Young Grandma's analysis of the two books;

"Bank Bookkeeping uses multiple columns of horizontal records, and if you look at these figures, Mr. Xie borrowed them from Japan." This is said by Mr. Xie Linxie;

"Arabic numerals have been introduced into our country as early as the Southern Song Dynasty, from Mr. Xie's explanation, Arabic numerals are easy to write and simple and practical, I didn't expect the ancestors did not look at the things but in Japan has a great use!" This is the young grandmother's sneer at the Japanese hyena, and the sigh of the feudal dynasty's self-esteem.

"Looking at the classification of these items, it is really fine, if our account books also imitate this kind of additional vouchers, then it is really not missing!" This is Qiao Shengping's lamentation of the meticulous and rigorous double-entry bookkeeping.

"Arabic numerals have been introduced into our country as early as the Southern Song Dynasty, from Mr. Xie's explanation, Arabic numerals are easy to write and simple and practical, I didn't expect the ancestors did not look at the things but in Japan has a great use!" This is the young grandmother's sneer at the Japanese hyena, and the sigh of the feudal dynasty's self-esteem.

"Looking at the classification of these items, it is really fine, if our account books also imitate this kind of additional vouchers, then it is really not missing!" This is Qiao Shengping's lamentation of the meticulous and rigorous double-entry bookkeeping.