Zhu Zhen led the housemates and worked directly in the rope hall.

Wang Bantou was instructed last night to prepare tables, chairs, abacus, pen and ink, and thick manuscript paper for them.

Huang Guan, Tie Xuan, Hu Yan, Yang Shiqi, and Ma Junze were sitting behind the table, looking at Zhu Zhen with curiosity on their faces.

This made the sixth child feel extremely satisfied, and this scumbag finally had a day to teach gods and scholars.

"Auditing is a very complex science, and there are too many things to talk about, no matter how smart you are, you can't understand it for a while." He cleared his throat and said:

"Fortunately, the school audit is relatively simple, there is no production, no sales, and even the source of income is simple and clear - that is, the funds and imperial grain allocated by the imperial court. Therefore, as long as we focus on the expenditure aspect, we can generally find out whether Guozixue has efficient and honest operation and whether there are silverfish. ”

After a pause, he said in a deep voice: "The results of your audit are the best ironclad evidence to punish these silverfish!" ”

"......" Tie Xuan was worried that His Royal Highness would show his cowardice again, where could he put his face?

But when I heard him start, I knew that the king of Chu really had goods, and he wasn't talking nonsense there.

One by one, they really cheered up, instead of cooperating with the performance there.

"The school's expenditure is divided into three aspects: one is daily expenses, which are the expenses to maintain the operation of the school; The second is all kinds of subsidies for students, that is, your rice, anointing, and serving...... This is the money that goes to each of us.

Three, it's the cafeteria. The large canteen with more than 3,000 people eating three meals a day has a lot of oil and water, and it is the easiest to find out if there is no evidence. So it's a high-risk area for corruption. Zhu Zhen said eloquently:

"We need to audit all three aspects through on-site audits and account audits. I and Mr. Luo are responsible for the on-site part, and you are mainly responsible for the account audit. ”

As he spoke, he pointed to the big boxes and said, "Come on, the first step is to recalculate all the four columns and list all the fallacies and abnormal changes." ”

The so-called 'four-pillar account' has been popularized since the Wu Zetian period. The structure of this account consists of four elements: opening balance, current increase, current decrease and closing balance. It is the so-called four pillars of 'old management, new collection, expulsion, and reality'.

Calculate these four pillars clearly, and the increase or decrease of income and expenditure of the entire account will be clear at a glance.

For units like schools, these four accounts should be basically stable all year round and have not changed much. When something goes wrong and there are no major changes to the school at that time, there is basically a problem with the accounts.

The audit is simple, but it's hard to do. In this era, there is no 'computerized accounting', so many account books, you have to open them one by one, page by page of accounting, to find out the problem.

Therefore, the sixth child is looking for these theological tyrants, that is, they are human calculators......

"Finally, ask a question, the abacus can be beaten, right?" The sixth asked with a smile.

"Back to Your Highness, no problem." Ma Jun owes and says: "Guozixue has an abacus class, and the students have studied for two years, and their hand speed is okay." ”

"Hmm." Zhu Zhen nodded, this is the result of the old father's vigorous cultivation of accounting talents for the sake of the whole country.

"The students have also learned." Tie Xuan nodded, Xueba, of course, you have to learn everything in advance. I can't wait to finish all the junior years of high school at the beginning of high school.

"Students can't ......" is different from studying God, he really can't do it, and he didn't think about learning it in advance.

"Then you ......" Zhu Zhengang wanted to say, you give them a hand.

"Students know how to do mental arithmetic." But I heard Huang Guan say timidly: "So I didn't waste any more time." ”

"What a big breath." The top students are very angry.

So I decided to test it on the spot and asked His Highness to ask for the question.

Zhu Zhenxin said, fortunately, I didn't let this king also participate in the competition. If you don't compete, you won't be despised. If you compete, you will be despised.

So he Kaka wrote a long string of irregular numbers to add and subtract.

Tie Xuan and the three of them glanced at the title, and the crackling sound of plucking beads quickly turned into a storm. The hand speed of being single for 20 years is undoubted!

And Huang Guan just quietly saw the last number from the first number, and then wrote out the answer......

"Three-seven-two-five-one!" In Russia, Hu Yan reported the numbers loudly.

saw that Zhu Zhen was already holding a note written by Huang Guan in his hand. The answer above is '37251'.

At this time, Yang Shiqi and Tie Xuan also calculated the results, and the two shook their heads in disappointment. Although the answer is correct, it is too slow......

Looking at Ma Junze, who has been practicing abacus for two and a half years, he has just finished half of the game......

"I fell asleep last night and pressed my hands, and I pressed my ......," Dongyang Ma Sheng said.

"Okay, something." Zhu Zhen secretly sympathized with Ma Sheng in his heart, in fact, he didn't know whether it was right or wrong, but he would learn theology and learn the same answer, and there should be no mistake.

He smiled again and asked, "Will abacus multiplication and division?" ”

"Multiplication is okay, division hasn't been learned yet......" Ma Junze's voice was much quieter.

"Simple, there are two abacus methods, division and quotient division, go back to my brother." Tie Xuan said, but was quietly stepped on by Hu Yan......

He was a little puzzled and asked, "Why are you stepping on me?" ”

"Accidentally." Hu Yan was speechless. Well, the atmosphere is even more awkward.

"Come on, let's get started." The sixth child came up with a long question.

Ma Jun almost burst into tears when he saw it, His Royal Highness is so gentle, there is only addition, subtraction and multiplication, not division.

Although this still can't change his fate at the bottom......

As a result, Huang Guan finished the calculation first, and unlike the indistinguishable Xuan Yu just now, this time he was far ahead.

After a while, Yang Shiqi finished the three of them. Again, the answer is the same.

"Hahashiqi, have you taken it?" The sixth said with a smile: "This is called a green mountain outside the mountain, and a master outside the people." ”

"Come on." The three of them said in a daze, thinking that they could win Xiao Huang on this.

"Then let's get started, guys." Zhu Zhen assigned the task and finished the task, five people, oh no four, and crackled at the account book and counted it.

Look at Huang Guan again, let alone the abacus, I don't even take a pen, just use my fingers to string numbers in a string, finish one side from right to left, turn the page, and continue to read the next page...... Humanoid computers belong to yes.

~~

In that room, the school officials easily stayed until the end of class in the morning, and then went to the meeting hall for lunch.

Then take advantage of the short lunch break to find Wang Siye together. After finally knocking on the door for a long time, I was startled by his appearance.

I saw Lord Si Ye, who was full of energy in the past, but at this moment, he had a sad face and a gray complexion, and he looked like he was about to finish.

Wang Siye was also taken aback by them, he thought he was here to arrest his official errand. So they knocked for a long time, but he didn't dare to open the door.

"Si Ye, I have to call the shots for Qianfu Gong and Assistant Teacher Jin......" Everyone had no choice but to pin their hopes on him.

"Alas, I've crossed the river with mud bodhisattvas, and I'll give them back the call?" Wang Siye smiled bitterly: "You really look up to me." ”

(End of chapter)