A piece of paper

Chapter 9
"Let Mr. Nian come."

Mrs. Qu made a final decision, "Go and get the brochures of last year's Jingxian workshop and Chengdong workshop from Curry, from October to December."

The account book of the last season is logically the most difficult.

Many backlogs of unsettled accounts will be stuck in the emergency account at the end of the year, some certificates are incomplete, some procedures are incomplete, and some even the amount does not match.

The account at the end of the year is a test of basic skills.

After a while, Nian accountant ran in with sweat all over his face.

The visitor is no more than five feet tall (1.66 meters), with an inverted triangular face, perhaps a self-confessed scholar, with a beard on both cheeks, and bastard mung bean triangular eyes on a broad nose, which matches the face shape.

Kind of like a mouse with a long goatee.

When the Nian accountant saw Mrs. Qu, he bowed and bowed, revealing a blank spot on the top of his head.

A rat with a goatee and a bald forehead.

He Xianjin shifted his gaze to Mrs. Sun expressionlessly.

I can really thank you.

He even deserved a mouse for her!

The brochures were brought in, Mrs. Qu asked people to move two sets of tables and stools, and two sets of four treasures of the study, and said, "Sister Jin's account to the mulberry paper workshop in the east of the city, and Mr. Nian's account to the Jingxian workshop are all true. Yes, only the final calculation is erased, the two of you use the month as the unit and the time of a stick of incense to calculate the interest of the current month, and see who calculates more accurately."

Only interest?

That's the equivalent of a math test.

The difficulty is instantly reduced.

When He Xianjin saw the brush pen, he silently took out a bamboo tip pen from his pocket, "Madam, can I use my own pen?"

She studied business.

She knows the brush, but the brush doesn't know her.

Asking her to use a brush to write characters with many strokes and complex structures such as "One Two Three Four" is nothing to compare with—she promises to hand over a piece of ink.

Mrs. Qu glanced at the odd-shaped bamboo-tipped pen, recalling the thick and neat words on the account book just now, she frowned and nodded, then asked, "Then let's start."

Qu Erniang stepped on to light incense.

Start?
He Xianjin frowned, "Ma'am, we didn't count." After thinking about it for a while, he said it differently, "Drum beads?"

Drum beads are the abacus.

He sneered at Mr. Mennian, "Abacus? That kind of thing just came into being, and I don't know if it's suitable or not! It's just a new thing that just appeared. I don't know where you little girl heard about these crooked ways and went crazy. ——Not everyone can do the bookkeeping, the water is deep!"

Mr. Nian felt that he had the chance to win, "I will give you three words, enough for you to learn!"

Just started?
He Xianjin thought about the professional courses in college. Abacus indeed emerged in the Northern and Southern Song Dynasties. It was recorded at the end of the Yuan Dynasty. In the Northern Song Dynasty Zhang Zeduan’s "Qingming Shanghai Map" there was a trace of the abacus on the table of the pharmacy of "Zhao Taicheng's House" Draw a little abacus!

Wait, Qingming Riverside Picture.

The painting of Shanghe during the Qingming Dynasty is the street scene of Tokyo. Tokyo is popular, but Tokyo is the capital of the Northern Song Dynasty, the most prosperous city.
In the past, carriages and horses were very slow, letters were far away, and a lifetime was only enough to love one person——it was also very slow to spread something, and it took tens of years to record.
It will take a long, long time for what is popular in the first-tier big cities to really spread to the third-rate households in the eighteenth-tier small counties.

"Then what do you usually use for calculation?"

Mental arithmetic?
He Xianjin's eyes unconsciously moved to the top of the mouse's bald head.

So, are you bald?
The remaining merit restrained her from asking this sentence.

Satisfied and flattering, the mouse first nodded to Mrs. Qu, and then took twenty small sticks of the same thickness and length from his bosom, "Thanks to the old lady, I can't do without relying on the hard work and hard work of a certain family." The guy who opened this place to eat."

Count!

Damn!

How could she forget about the calculation!
Before the popularity of abacus, the tool for the people to count is counting chips!Since the Han Dynasty, the next 1000 years have been the world of counting chips!There are even records in the literature that Zu Chongzhi calculated pi with a counting chip!

Facts have proved that a good man can still beat an airplane and a cannon with millet and a rifle.

In the absence of drum beads, He Xianjin had no choice but to use the profound skills of the nine-year compulsory education to bury his head in formulating formulas, and instantly found the feeling of swearing Fang Qiu in the examination room back then.

Surprisingly, these books are not difficult.

Expenditure and income are basically fixed, which shows that the Chen family's business is basically fixed, and the monthly expenditure and income are not much different. The prices of raw materials such as mulberry, bamboo, and lime powder are basically the same. The types are also roughly similar, and the wages have not changed, indicating that the hired manpower has been fixed for a long time, and there is no frequent replacement.

Such an account is the best calculation.

However, what surprised He Xianjin was that the monthly net profit of the mulberry paper workshop could reach 150 taels.

The current currency in circulation is copper plates, one copper plate is one penny, one thousand pennies is one penny, and one tael is one penny. According to the price of the book left by Chen Fu, a bowl of mutton soup is about twenty pennies. He Xianjin gave it in his heart. The price is 15 yuan in modern currency, so the consistent money is about [-] yuan.

150 taels of silver is a net profit of [-].

One workshop a month, [-] net profit.

The Chen family now has four workshops, and the Chengdong workshop should be the one with the highest net profit. According to estimates, the Chen family's monthly net profit income should be around 30 yuan, and the annual profit should be more than [-] million yuan.

With an annual income of 300 million, Chen Fu can barely be regarded as the second generation of privately-run rich people. He belongs to the level where he can afford a big villa but not a Ferrari.

When He Xianjin filled in the last number, when he looked up, the mouse was still calculating.

Twenty small sticks were played out in a strange formation, and the sword pointed at He Xianjin, a crazy monster.

It's a pity that Mr. Mouse doesn't belong to the elite of Xiaomi and rifles.

He Xianjin silently moved his head away, and nodded slightly to Qu Erniang, "Second Aunt, I'm done."

Qu Erniang sent He Xianjin's account book to Mrs. Qu.

Mrs. Qu glanced around, and said in a calm tone, "Mr. Nian, you don't have to forget it."

The mouse looked up in horror.

Mrs. Qu slowly closed the account book, "Sister Jin has already done the calculations, three months, all right."

Sun exclaimed.

"She didn't use counting chips! She didn't use drum beads either!" Mr. Mouse refused to believe, "How did she figure it out! Impossible!"

It's the ninety-nine multiplication table!

It's the ninety-nine multiplication table that beats your little stick!

He Xianjin silently matched the bgm of the hot-blooded manga in his heart.

"I did the arithmetic here." He Xian pointed to his head calmly, "The shape of the invisible is the big shape, and the action of inaction is the big one. Conforming to nature, inheriting nature, Mr. Nian lost too much. Deliberately."

She pretended so forcefully, she gave herself full marks.

In fact, some of the victories are unwarranted.

People in this era have not experienced nine years of compulsory beatings, so naturally they don't understand the principle of "those who get mathematics, physics and chemistry win the world" and the dominance of arithmetic over the Chinese people for 18 years!

Those who still need to take advanced mathematics and online substitutes in college will add another four years on their own.

Regardless of the process, the result is that she won.

Mrs. Qu asked Sun to go back first, and left Xianjin alone. She looked at her with scrutiny and thought, "Your mother often lived in Yiyuan and rarely went out. I really don't know much about her. .”

He Xianjin lowered his head and did not explain.

Arithmetic and accounting are things that some people are born with.

She couldn't explain why she would, so she just kept silent.

Mrs. Qu didn't wait for He Xianjin to speak, she thought for a while and said, "It's so difficult for a woman, if it's because you don't like Niansheng, I'll make the decision to find you a home, and make plans after your filial piety expires? You only see I led the Chen family up step by step, but I didn't see how difficult it was for me to mediate with the steward, flatter the government, and calculate with the buyer."

"Ma'am, I suggest you pay [-]% more tax this year."

He Xianjin spoke abruptly, interrupting Mrs. Qu's next words.

Mrs. Qu frowned, "Huh?"

He Xianjin opened his mouth slowly, "In the account books just now, the purchase price of Sangpi was 750 Wen ten catties three times, [-] Wen ten catties four times, [-] Wen ten catties eight times, the same region, the same season, the same purchase price. Home, the price fluctuation should not exceed [-]%.”

Controlling costs is the most common means of avoiding taxes.

As soon as He Xianjin said this, Mrs. Qu narrowed her eyes, and a gleam of light flashed in her eyes.

He Xianjin smiled, diluting his usual slender and cold temperament, "Taxes are fiercer than tigers, and naturally each has its own tricks and ways of doing business—it's just that this year is different from previous years."

"In the past, Mr. Chen was still an official in Sichuan, and we stayed on the front line when we met in the officialdom. Our family is the 'insider' of the government."

"This year, Mr. Chen passed away at an early age. We have no way of knowing whose 'insiders' those people in the officialdom will become."

"I don't even know if someone will turn over the old account and take advantage of it-I think it's better for us to sacrifice small profits and seek a big deal."

Give [-]% of the tax.

Officials who are willing to focus on performance will focus on performance, and those who are willing to fill their pockets will fill their pockets. As long as you and others take the tea, don't come to check me.

He Xianjin smiled again, bowed and said, "I am a lonely and lonely person. Except for the Chen family giving me a bite to eat, it is difficult for me to make a living. To the Chen family, to you, and to the third master, I will always have deep feelings, eternal life Don't forget."

Mr. Mouse is right in saying something.

Not everyone can be a cashier.

Either a confidant, or a direct relationship, or go to the big prison, and be the one who takes the blame.

She is alone, besides the Chen family, who else can she rely on?

Mrs. Qu's eyes on He Xianjin changed three times in just a few moments, and after a long time, Fang said hoarsely:
"Your third master is going to take office in Jing County today, and there is still a shortage of accountants. Would you like to go?"

　The records about the abacus in the Northern Song Dynasty were basically limited to Bianliang, Tokyo. I checked the county annals in several places and found no trace of the abacus. I can only make a bold guess and carefully verify it.
　　
　
(End of this chapter)