In fact, Gu Dehai did not mean to embarrass Wu Yan, and did not ask her to do any miscellaneous work of transcribing the inscription book, but let her learn financial items such as money and food.

The Ministry of Household is in charge of the decree of the world's household registration and grain, which is equivalent to giving her the opportunity to directly contact the core of an empire, finance.

Wu Yan, who read the account book for a day yesterday, didn't finish it until the next value, so I asked Lang Zhong if he could take it home to see? At first, he disagreed, and then asked Gu Dehai before agreeing.

That night, she asked Aunt Song for advice, and Aunt Song asked about the situation and said directly:

"Why didn't the girl replace the four-column account with a double-entry account? Wouldn't that be self-explanatory? At the beginning, Chen Ruixiang and I were taught by you to keep double-entry accounts, why did the girl forget it herself? ”

"Hey, you don't know, the account of the household department is not the account of our hot pot restaurant, it is complicated. You see, I'll give you an example: the old management plus the new income is equal to the expulsion and the addition of the see, what is the reaction? ”

Wu Yan drew a list of equations on the paper, and Aunt Song pondered for a long time, and said, "I remember what equations the girl once talked about...... I guess, this should be an asset equation? ”

"Yes, the four pillars just represent an asset situation," she says, adding a complex equation on top of it: assets equals funds or assets equals property rights.

"This is a dynamic representation, also known as the capital equation, which is the principle of double-entry bookkeeping used in our hot pot restaurant. Assets come from somewhere and go somewhere, this is the principle of four-column bookkeeping, simply put, it is to calculate the existence of individual assets separately, and then summarize to obtain the total asset existence. ”

"Then ......," Aunt Song was a little confused, "can't these two be combined?" ”

"Yes, yes, or take the account of the hot pot restaurant as an example, the double-entry bookkeeping also has a four-column account of the inventory account, in addition, there is also a circulation account, these two accounts are linked to each other in the double-entry bookkeeping method, and the accounting structure of mutual collusion. If you want to improve the four-column bookkeeping, then you have to expand the content of the old management and the two columns to interests, losses, assets, and liabilities, but in this way, the four-column bookkeeping method has undergone a fundamental change, although the name is still the same name, but it has changed from a single equation to a compound equation. ”

Aunt Song's eyes lit up when she heard this: "The girl has this ability, why not create a new set of four-column bookkeeping?" ”

Wu Yan smiled bitterly, "Auntie, you really think highly of me, I don't have the ability to do this." ”

Aunt Song was not convinced, and said, "Just based on what the girl just said, I can see it!" ”

"Hey, let's not talk about how to keep accounts, let's talk about the household department, it is in charge of the world's money and grain, there are many names, and the account books of various departments are like a sea of smoke, and they must all be replaced by another way of bookkeeping, which can not be completed in a short period of time, how can it take ten or eight years. Impossible to pull ......"

"It's also ......"

"The most important thing is that the purpose of accounting is different, the role is not used, and there is no need to change to another way of bookkeeping, at least not at present."

Aunt Song thought for a moment and asked, "Since you can't change the bookkeeping method, it's always okay to use the table to make an induction, right?" At least you can understand it at a glance. ”

Wu Yan sighed again: "I also thought about it, but you also know that I plan to be inferior to you, and I have to recount the tables after making them, and the units of measurement are also different, some are counted in two, some are counted in stone, and what are the packages, bundles, and bundles...... Oh my god, it's a lot of trouble just to convert. ”

Aunt Song pursed her lips and smiled: "Hehe, that is, if you do this alone, girl, it will be really troublesome." ”

"So I admire Li Daoru, last time he borrowed the account book of the household department to count, and those data were all done by him alone, I also told her at the time that he understood that the unit conversion was also done by him."

"People are champions, and they can understand if they are smart, unlike me and Aunt Chen."

"No, I still have to talk to Gu Shangshu about this, let's see if it's possible......"

Wu Yan wrote down this matter, and had time to tell Gu Dehai that if he wanted to reorganize the accounts, he needed help with manpower, and it would be up to him to see if he agreed.

On the second day, Wu Yan was still in the separate hut in the courtyard of the Qing Officials Division in Guangxi, and continued to read the account book, Gu Dehai asked her to look at the account book, talk to him, and talk about it......

Wu Yan's small schoolbag carries a fountain pen and Western ink at any time, and she is not used to using a brush, only a Western pen is used.

While reading the ledger, she designed a table style on the paper, and then tried to fill in a few data, if there are different units, first scratch out the operation formula on the scratch paper to add, subtract, multiply and divide, and then fill in the table after getting the answer......

Another day passed, and when it was time to get off duty, Wu Yan looked up and was surprised to find that it was dark, and it turned out that he had been sitting all day?

There were ledgers on the table, and she looked at the tables that had been sorted out, and couldn't help but sigh, the progress was too slow...... These account books are only the field accounts of the Guangxi Political Division, and there are many items of tax rice recorded alone, and the summer tax and autumn grain are different. What is the actual rice, Huali rice, soldier rice, non-levy rice, continuous clearing rice, etc.

And the field endowment can not only be a piece of rice, but also wheat, silk, silk, ramie, etc., and there are a number of items under each name, in addition to the physical field endowment, there are silver taels, tax banknotes......

Wu Yan didn't expect that silver is now very popular in this era, and there is still money in the national tax revenue? Isn't banknotes just paper?

It's not just a headache, the benchmark of the Ming tax is counted in meters, so the unit is the 'stone' rather than the 'two' of silver, and the table is bound to unify the unit, if it is based on the silver taels, it has to be converted all, then there is a conversion rate.

Wu Yan carefully compared the foreign exchange valuation summarized in various places, and found that Guangxi's silver conversion standard is basically calculated according to two coins and nine cents per stone, and only the actual wheat is calculated according to six coins and three cents per stone, which is very confusing, but there are two to three conversion standards in the same place, and how long are the rules set?

Wu Yan has been looking at the accounts for two days in a row, and his eyes are dazzled and his head is dizzy. It was too dark to look at it any longer, so he stopped what he was doing, packed up his things, and went out of the courtyard in a groggy manner, moving along the rows of public houses towards the gate......

Uncle Zhang was already waiting for her at the entrance of the yamen, but he didn't see Wu Yan come out for a long time, and he couldn't help but want to look inside the door frequently, and finally saw a tall figure hobbling towards the door...... He was slightly relieved that it was a girl.

I thought to myself, looking at the girl's tired appearance, how can I feel that this experience is more difficult than going to school?

"Uncle Zhang............" shouted when he walked out of the gate, and even his voice was full of tiredness.

Uncle Zhang was a little distressed and said, "Someone in the yamen bullied the girl?" ”

"Huh...... Who dares to bully me? It's just that I'm tired of reading the ledger. ”

"It's only been two days, why do you think the girl is working harder than going to school?"

"Isn't it...... It's not a human job! Wu Yan complained twice and got into the car.

The carriage was newly replaced by Cao Shuyu, and it was much more comfortable than the one she had before. As soon as she got into the car, she collapsed in the soft cushions, and she thought that she should be in a liquid form......

Uncle Zhang jumped into the carriage and sat down, ready to start, when he suddenly remembered that there was nothing to say.

"Girl, Mr. Ke from the newspaper is almost fine, the day after tomorrow is the Mid-Autumn Festival, and the newspaper sent someone to say that he wants to invite the girl to get together."

"Oh? It's Mid-Autumn Festival? Wu Yan couldn't help but be surprised, she was so busy recently that she forgot about the days, and thought that summer was still there, but she never thought that autumn had arrived in a blink of an eye.

"yes... Oh yes, and the Hou Ye, I also want the girl to go back to the Hou Mansion on the fifteenth day to get together, Steward Wu came a few times, but he didn't meet the girl, so he left a word. ”

"Uh......" Wu Yan didn't answer immediately, and thought for a long time before replying: "I want to go to the newspaper office, Hou Mansion... We'll have to see when the time comes. ”

"Haole," Uncle Zhang stopped talking nonsense when he got the girl's reply, and with a flick of his whip and a shout in his mouth, the carriage started slowly......

Wu Jin did come to Jinyin Hutong several times, but every time he found nothing, he also knew that Miss Yan was busy with business every day, but he returned empty-handed again and again, and when Hou Ye asked, he seemed disappointed every time......

"Hey..." he sighed lightly and continued to walk towards the study of the Hou Mansion, it seemed that the master was going to be disappointed again today......

In the main house of the back house, Wu Shengyang was asking his mother to say goodbye, and he had just returned to the capital from Shanxi.

Mrs. Hou saw that her son had lost a lot of weight, and she was distressed for a long time, and she nagged for a long time...... Then he kept instructing the grandmothers and maids to do this and that, and instructed the kitchen to stew soup and porridge, anyway, Lala's miscellaneous things are no small or small.

Wu Shengyang watched his mother keep busy, and when he didn't have a moment of idleness, he smiled helplessly, and felt a little sorry for his mother's hard work.

"Mama, go to the front yard again and ask Wu Jin if he has brought back news?" If Sister Yan comes back, the family banquet dishes arranged before will be changed and replaced with a few things she likes to eat. Wu Jin did something stupid last time, but this time he has to do it properly! ”

Mama sneered and quipped, "No! I don't want Steward Wu to do something wrong, so I don't want to ask who is not good to ask the girl, that Ai Youwei is not smart at first glance, and asks her to inquire about the eldest lady, but I'm afraid it's the other way around? It's just laughing to death. ”

"Hehe, that's right, I really thought that Sister Yan was good at that time, but it turned out to be like this! This Wu Jin is really confused. ”

Wu Shengyang knew that his mother was mentioning Wu Yan's return to the Hou Mansion last time, he laughed dumbly, and when he thought of his eldest sister, the past couldn't help but come back to his mind.

At dinner, Hou Ye also came to the main house, and the family got together and had a lively meal, which can be regarded as an early reunion. Wu Shengyang saw the smile in his father's eyes, looked at the three of them, and his expression was a lot softer... I think it's Xiaoxi's credit, she is the most loved by her father.

The truest love in this world is the love of parents, 'the love of the old cow licking the calf'.

Looking at the picture of such a warm and affectionate family, Wu Shengyang couldn't help but think of Wu Yan again......