When the two elders met, they poured out the same as before, but they excluded Ding Qiang, a kid. Pen × fun × Pavilion www. ｂｉｑｕｇｅ。 ｉｎｆｏ

"Where did that prophecy come from?"

"This is the secret of our sacrifice, so I can't tell you this. ”

"Can't really reveal a little bit?"

"No, it involves inheritance, and I swore by my heart. ”

"Understood. ”

The two old men looked at each other and smiled, and the conversation ended there.

Ding Qiang was directly ignored by the two old men, so he could only have fun for himself in the room, and was looking left and right, when suddenly the ledger on the table made him interested, so he picked up the old fox's whole ledger on the table, and looked through them one by one.

"What a mess I remember!" the boy spat out.

Just as the two old men stopped talking, they both looked over. As soon as the young man said a word, the old priest was so anxious that he was furious, "Put it down, don't flip around, I haven't reconciled the accounts yet, what are you doing like this, you can help me calculate it!" hurriedly came over to grab the account book in front of Ding Qiang, as if the young man had robbed his favorite.

Although Ding Zhen has lived for a long time, he has not been exposed to these things, and he does not know the trick.

"As for it, you remember this account book upside down, you don't have any bookkeeping at all, and you are still a treasure, it's not even as good as a doll who learns arithmetic!" The corners of the young man's mouth were poisonous, and he was heartbroken.

The old priest was so angry with him that he could only retort: "You said it lightly, you have the ability to remember it, that's it, it has made me tired to death, and I don't have a backache when I stand and talk!"

"Oh, that's it, say it earlier. ”

The boy picked up a piece of paper, drew a line with a pen on the paper, and divided it in two equal parts in the middle, "Look, I will teach you the easiest way, this half of the income and the other half of the expenses. When you summarize income and expenses at the bottom of these two pages, income minus expenditures is the income of the month, isn't it easy to remember, you look at you, eyebrows and mustaches, get a big spoon in a pot to stew, can you tell clearly, aren't you tired of calculating?"

"Alas, this is a good way," the old priest immediately shook off the friend he had just met, and came up with a cheeky smile to stop the young man, and asked him how to keep the accounts in detail.

Originally, the young man just said a lot, and the knowledge he learned in his previous life was originally thought to be useless, but at this time, he finally discovered the power that existed in those knowledge. In the previous life, it was said that knowledge has no borders, but now the young man can't help but say: Knowledge does not distinguish between past lives and present lives!

"Last month, when I was talking about the construction project, the other party didn't have extra money to pay, so he used a commercial house on the street as a mortgage, how to remember this?"

When the young man heard this, the old guy was quite eager to learn, so he told him about the double-entry accounting method of loans. If you can understand, it is best, and if you don't understand, you can impose it on him, even if you train him, you have to train him.

"So, I'll tell you a slightly more difficult and easy way to keep accounts, and if you master this, it's not a problem. The old guy was also impatient, and hurriedly asked: "What method, say it quickly!"

"I'll write you a formula first, you must remember this formula, remember this, you will be able to be invincible when keeping accounts, gossip a lot, optimistic, assets equal to liabilities plus owners' equity ......"

"What are assets, what are liabilities, and what's going on with this owner's equity?" I didn't expect that there are also university questions in the small place, which is worth learning.

The boy told him the key point of this bookkeeping method: borrowing must be credited, and borrowing must be equal is the bookkeeping rule of this credit accounting method. It can be summarized as: there must be a loan, and the loan must be equal. First, any transaction must be recorded separately in more than two accounts at the same time; second, the recorded accounts may be of the same kind or not of the same type, but they must be in two accounting directions, neither debits nor both of them, and third, the amount debited must be equal to the amount credited......

When the young man told the old priest about this loan method, he also had to intersperse some economic knowledge of his previous life, the old priest because he had been competing with the account book every day for half a year, he belonged to a doer, he could understand, but the old monster Ding Zhen, who claimed to have lived for a thousand years, heard it in a fog, and couldn't help but hook his interest, "Hey, this is a challenge, I want to learn, I must learn!"

So, in the case of the young man's mouth, coupled with two studious old guys, the young man had to lie in the room, on the paper to explain the specific details clearly, in the end, the old guy found that he still couldn't figure it out, the young man had to take action, ask him some questions, design the relevant accounting subjects, let him catch the medicine according to the order, this is the fool.

Scooping up the table, the old priest offered a pot of tea to rebrew, picked it up, drank it to the bottom, and couldn't help muttering: "What a self-inflicted sin, I'm dying of thirst!"

The old priest was holding the kind of ghost painting talisman painted by Ding Qiang, like a treasure, and he was happier than eating honey. And the old skeleton wanted to see the things of this new old friend, but he hadn't figured it out yet, but the little old guy didn't let him move anymore, and asked Ding Qiang to find the boy with his mouth.

There was no way, so he had to come to the boy with a shy face and ask for something. The kind of bookkeeping provided by the teenager just now, because he didn't understand it, just like a child who found something interesting, he was a little in love with it, and he couldn't stop it, the old and the young together "bullied" him, which made him very unhappy, if Ding Qiang didn't draw another one for him, he would definitely be in a hurry.

"Okay, okay, you wait for me to breathe a sigh of relief, and I'll redraw it for you." "There's no way, seeing that the old skeleton is so attentive, the young man is not good at brushing off his kindness, besides, he originally taught the old priest, he had more eyes, and wanted the old skeleton to follow suit, but he was worried that this guy would not be on the road, so he didn't dare to be careful, for fear of arousing the disgust of the old guy.

Among the two old men, he can't afford to provoke only one old skeleton, no matter how the old priest says, it is a tribe person, but this old monster is the guy he has been guarding strictly, although he has that natal oath, but he really doesn't dare to treat him as his own.

If he wants to learn, that's just right, teach him, and it's his own tribe that profits, so why not do it. In this way, in the main hall of Dingjiazhuang, the loan double-entry bookkeeping method that had a far-reaching impact on the development of the mainland was born, and two originator-level figures who were highly respected by Mr. Bookkeeper were born at the same time......