Cyrus nodded about the manor, and Luna put it aside, and the rest of the holiday began to struggle with the ledger sent by Olivia.

Although Luna was a science student in her previous life, she could say without blushing that she couldn't understand the double-entry bookkeeping at all.

But now these ledgers sent by Olivia are much simpler, to put it bluntly, the income and expenditure of various names are listed together, a total of three columns, names, income and expenditure, and finally a summary, income minus expenditure, is the surplus.

As long as you don't count the wrong number, you can basically do it as long as you have an elementary school arithmetic level.

Of course, this way of bookkeeping also has a disadvantage, that is, waste paper, don't look at the thick account book, in fact, each piece of paper can record a manor, about two or three days of surplus.

So Luna also looks faster.

As for whether there would be a problem with the name of the expenditure, Olivia, although she didn't expect her daughter to figure out what the fake accounts were all about at a young age, asked Sophie to give Luna a list of the population of each estate, a basic list of prices, and the output of the fields.

Although I don't want Luna to really calculate all the accounts for her, I also want to let my daughter understand the world, don't be stupid enough to know the price of bread, but not know the price of flour, let alone how much can be produced in the field.

In six days, in fact, it only took Luna five and a half days to work overtime to read the thick stack of ledgers, which can be regarded as a preliminary understanding of the manor in the hands of her mother.

Overall, Luna only knows that her mom is really rich!

Just the accounts between the manors gave Luna a first glimpse of her mother's one-stop industrial chain all over the Snow Wolf Country.

At the same time, it also makes Luna realize the ridiculousness of her idea of opening a small pharmacy in the first place.

It's not that the pharmacy itself is undesirable, it's the lack of various channels and all kinds of professionals.

The privileges in her hands may make these simpler, but professionals are not easy to buy with a little privilege, and if you want to use them with peace of mind, you have to spend time and energy to cultivate.

And what she lacks is this accumulation.

As for the blind cat encountering a dead mouse, picking up one is a matter of talent, Luna can't go against her will and say that she hasn't daydreamed like this, but dreams are dreams, and when you wake up, you still have to do what you have to do.

"Your Highness is amazing. Watching Luna begin to gather the ledger, put together the paper with the account questions in one place, and Liya took the show to sit with Luna for five days, she couldn't help but sigh.

"What am I called amazing? Mother is really powerful. Luna shook her head and smiled.

She is not modest, but from the bottom of her heart, she feels that Olivia is very powerful, so many industries want to be straightened out, it is not a simple thing, don't look at her fast accounting, but many things, she is just calculating, there is still 108,000 miles away from understanding!

"The queen is naturally the most powerful, but Her Highness is not bad!" Liya blinked.

"It's sweet in your mouth. Hurry up and help me carry these, let's go to my mother, it's done. I'm exhausted. Luna stood up and stretched out.

"That's it?" Olivia watched Luna and Ria walk in with their books in their hands, and was surprised.

As soon as Luna looked at Olivia's expression, she knew that her mother had given her a few days, but she really didn't expect her to finish her work so quickly.

Belch...... Luna glanced at the royal court account book that her mother had in her hand, and almost subconsciously took a step backwards, could she go back and continue to pretend to settle the score?

It is clear that Olivia proved that this is impossible with her actions.

"You look at this first. Lea, show me Luna's account book. Olivia smiled and handed Luna half of the account book at hand, then picked up Luna's crooked paper with her summary written on it, and looked at it carefully.

"Here, and here, in the winter, the estates are affected by the homeless, so the prices will rise, and the accounts will increase.

And here, although this manor is far north and has not been harmed by the homeless, it cannot be said that the annual output is the same, more and less, it is normal.

Although the output here is much less than I expected to give you, but the year before last, there was a lot of snow in the north, and some tenants were affected, and it was not possible to slow down in a year. ”

Olivia went through the problems that Luna had flagged out in general terms, and then explained them to Luna one by one in the account book.

Luna listened attentively, and her mother explained everything about the manor to her.

This not only includes some management concepts, but also includes the various extensions of a manor.

Luna learns a lot from her mother's words about how to get along with the owner of the manor and the tenants alone.

The main thing is that the farmers of this world are different from the farmers of the same period in the history of the world before Luna came in, and the small-scale peasant economy with a single household as an individual is almost non-existent.

In the Snow Wolf Country, those who have land are also small landlords at worst, while ordinary farmers almost all make a living by renting land.

This kind of system can be said to be unfamiliar to Luna, but in view of the current situation of low productivity and the overall cultural level of the whole people tending to zero, there is still a reason for its existence.

The most fundamental reason for the formation of this system is the low literacy rate of the common people.

It can be said that those who have the money to make the children in the family literate are not ordinary people.

As for ordinary people and even some small landlords, let alone literacy and accounting, even if they can fully understand their family's income for the year, there are certain difficulties.

This is the role of the lords of the manor, they will send people down every year to collect taxes and rents, so that the commoners do not have to calculate their own taxes.

Of course, in Luna's opinion, there are still many disadvantages in this, and most of the commoners know little, and it depends on the conscience of the manor owners to collect more and less.

But in fact, to Luna's surprise, most of the manor owners were still very fair to the commoners who rented their land, and even if they encountered real difficulties, they would collect less taxes or simply waive taxes for a year or two.

Even if they want to deduct money, they are trying to find a way to get it out of the taxes they have to pay to the state, instead of deducting the income of the peasants below.

On the one hand, it is because the folk customs of the Snow Wolf Country are generally strong, and the owners of the manor are always in the minority.

Another is that the peasants have no land, so to speak, they plant whoever they plant, and if a manor squeezes the peasants too much, they will move their families to other places, although a new beginning, a slow journey, will be difficult, but it is better than starving to death in one place.

And those who have run out of peasants, or the owners of the manors whose reputation is extremely bad, even if they have a lot of land in their hands, can only end up selling their land if they do not have enough manpower to help them cultivate it.