Silly Girl Allure

Chapter 215 The wisdom of the ancients should not be underestimated
"Yes, a bank is the merger of the banks in the country to become the largest bank, that is, the bank. The respective banks become sub-banks of the bank. The owners of each bank still have most of their own operation and management rights. However, sub-banks must obey the bank's regulations and must complete the tasks required by the bank." Qiao Yunxi explained.

"You mean United Bank, right?" the emperor suddenly realized.

"Yes, it's the United Bank!" Qiao Yunxi said pleasantly, "As for the printing of Jiaozi, I think you can find someone to study movable type printing. That is to make the positive script of the individual characters first, and then select the individual characters according to the manuscript. Come out, arrange it in the type plate, apply ink and print, and then remove the type model after printing, and save it for reuse in the next typesetting. In this way, it saves a lot of time compared with woodblock printing.”

The emperor's mouth trembled a little. He had never heard of these ideas proposed by Qiao Yunxi, but he felt that they were very desirable. Perhaps, he should find an opportunity to practice them.

This evening's meal, Bu Jingyu and Bu Jinghan hardly had a chance to talk, but they all listened with great interest.

Early the next morning, Qiao Yunxi accepted Bu Jingyu's invitation and came to his residence.

"Sister Yunxi, you're here." As soon as she reached the door, Ji Tonglin came up to greet her.

Maybe it was because he hadn't seen her for a few days, but Qiao Yunxi suddenly found that she was much prettier.

"Tong Lin, long time no see, come to Wang Mansion to play with me when you have time." Qiao Yunxi said with a smile, "I came today because Xiao Jiu asked me to come to the accountant in your mansion."

"Sister Yunxi, are you talking about Uncle Xiao? Go, I'll take you to find him." Ji Tonglin took Qiao Yunxi's hand and walked into the mansion.

"Here, this is Uncle Xiao's room." Ji Tonglin pointed to the door in front of her, her voice was much lower than before, "Uncle Xiao sometimes has a bad temper, don't mind."

Qiao Yunxi nodded, "Don't worry, I'll go in first, and I'll find you in your room later."

"Okay." Ji Tonglin said and left.

Qiao Yunxi knocked on the door, and a middle-aged man with a tired face opened the door, "What do you want?"

"Hello, Uncle Xiao, I am the teacher invited by the Ninth Prince. I think he should have greeted you. My name is Qiao Tianzhen." Qiao Yunxi rolled his eyes and lied without changing his expression.

She looked at the ledger in his hand and said, "Uncle Xiao, can you let me see the ledger?"

"Oh, take it." Uncle Xiao didn't even think about it, so he handed over the ledger in his hand.

Qiao Yunxi opened the ledger and looked at it. She was completely dizzy. She found that she couldn't understand the ledger at all.

What is old management, new receipts, expenditures, real, what is even more frightening is that the accounting numbers used in this account book are actually uppercase, and use hexadecimal.

Before Qiao Yunxi finished reading a page, she closed the ledger with a headache, holding her forehead and not knowing what to say.

It seems that I have not figured out the form at all, how could this be the case.

Uncle Xiao asked expectantly: "How is it? Ms. Qiao, do you see anything?"

Qiao Yunxi could only reply apologetically: "Uncle Xiao, I'm so sorry, I really can't understand this ledger."

Uncle Xiao looked at her in surprise and asked, "Don't understand?"

Didn't you come here to teach yourself?How can you not understand this ledger?
Qiao Yunxi knew that so far, she had given him the impression that she was a very capable generalist.

Therefore, she had no choice but to honestly ask all the questions in her heart.

Finally, under Uncle Xiao's answer, she knew: old management is equivalent to "last period balance", new income is equivalent to "current period income", expulsion may already be equivalent to "current period expenditure", and it is actually equivalent to "current period balance" .

It turned out that Jinling State used the single-entry bookkeeping method.The wisdom of the ancients should not be underestimated!

However, for someone like Qiao Yunxi who even knew about finance and accounting in modern times, this method is really outdated.

After Xiao Shu finished explaining, he said with a smile: "I never imagined that our Miss Qiao also has something she doesn't understand!"

Qiao Yunxi quickly explained: "Uncle Xiao, I'm just not used to this method of accounting."

Uncle Xiao looked at her suspiciously, and asked, "This kind?"

"Yes. Your account book is using the single-entry bookkeeping method, but my master taught me the double-entry bookkeeping method. Although the single-entry bookkeeping is simple, it has its fatal flaw, that is, it cannot reflect the real profit and loss. , unable to check the accounts accurately," Qiao Yunxi said, looking at his tired face, "I think Uncle Xiao, you spend a lot of time checking the accounts every day."

Uncle Xiao nodded and said, "Indeed. I spend at least four hours a day checking accounts here. Ms. Qiao, can the double-entry bookkeeping method you mentioned really avoid these defects?" He couldn't believe it.

Qiao Yunxi replied: "Yes. The double-entry bookkeeping method is also called the debit and credit bookkeeping method, which adopts a two-way bookkeeping method. Debits represent the increase of various income categories, and credits represent the decrease of various expenditure items. The debit and credit bookkeeping method has a fundamental principle. Rules: If there is a loan, there must be a loan, and the loan must be equal. For example: Yingbin Restaurant borrows a thousand guan from the bank, and the debit and credit are recorded as follows:
Borrow: [-] cash
Loan: payable loan of one thousand strings"

Qiao Yunxi wrote the T shape on the paper while talking.

"In this way the accounts can be evened out. In the end the sum of the debits must be equal to the sum of the credits."

As soon as Qiao Yunxi finished speaking, Uncle Xiao grabbed my hand excitedly and said, "Miss Qiao, you are amazing. This will not only save time and effort, but also make auditing very easy. You are right."

Uncle Xiao focused all his attention on the paper holding the example, looking thoughtful.

Suddenly, he raised his head and said with firm eyes: "Miss Qiao, although your method of debit and credit accounting has various advantages, it will undoubtedly increase the work of the accountant."

Qiao Yunxi had to admire Uncle Xiao's keen business intuition, and she immediately explained the countermeasures: "There is a solution. My master once went to a country called Arabia in the West. People there have very simple symbols to represent number."

I wrote the lowercase numbers from 1 to 10 and the corresponding uppercase numbers on the paper, and repeated it to Uncle Xiao like I explained to Bu Jingyu that day.

Uncle Xiao looked at the numbers on the paper and nodded, "Using this method can really reduce the work of the accountant."

Qiao Yunxi also thought that the Arabic numerals use the decimal system, and immediately said: "But this kind of Arabic numerals uses the decimal system, that is, every tenth is one. But I see that the account book uses the hexadecimal system, every sixteenth is one." .”

Uncle Xiao looked at Qiao Yunxi and said, "It won't be a big problem then. If you want to work as a tent in the Ninth Prince's residence, you must learn to use the decimal system. Otherwise, please pack up and leave."

Qiao Yunxi suddenly admired this Uncle Xiao, his courage, intelligence, and ability to accept new knowledge. He really wanted to poach him away. It would be great if he could work in the Chu Palace.

Uncle Xiao thought about it, and looked at the example Qiao Yunxi wrote on the paper, as well as the debit and credit bookkeeping method and Arabic numerals.Started to write something again.

Qiao Yunxi sat aside, carefully thinking about whether he made a mistake or missed something just now, without disturbing him.

After a long while, Uncle Xiao handed over a few pieces of paper in his hand.

Qiao Yunxi unwrapped the paper with both hands and flipped through it carefully.

After she read all the content on the paper, she had to admire Uncle Xiao's ability.

He first explained Arabic numerals and decimal system at the beginning, and then explained the method of debit and credit accounting.There are also his insights on the method of debit and credit accounting.He actually came up with something like a balance sheet.

Qiao Yunxi didn't expect that he could think of something that she hadn't explained yet.

Qiao Yunxi looked at Uncle Xiao appreciatively, and said, "Uncle Xiao, I really admire your research on accounting."

Uncle Xiao said modestly: "Miss Qiao is very knowledgeable! She knows such a good accounting method."

Qiao Yunxi looked at the materials that Uncle Xiao had compiled again. It was so comprehensive that she suddenly felt that a book could be written out of it.

Qiao Yunxi said to Uncle Xiao with some surprises: "Uncle Xiao, I think you can combine what I just explained with what you added later, and after going through it, you can produce a new accounting book. Let everyone They all know how to make a good account.”

Uncle Xiao said in surprise: "Publish a book? I'm afraid that something I plan to read by myself will be published and make everyone laugh!"

Qiao Yunxi said affirmatively: "Uncle Xiao, the things you sorted out have already embodied the essence of the debit and credit bookkeeping method. As long as you sort it out again, it's completely fine. I'll tell you carefully what should be modified and added. "

Qiao Yunxi put several sheets of paper on the table, pointed to the first one, and said, "This first part is a bit simple in introducing Arabic numerals and the decimal system. Apart from addition and subtraction, Arabic numerals also have multiplication and division."

"Multiplication and division?" Uncle Xiao looked at Qiao Yunxi in surprise. What is multiplication and division?
Qiao Yunxi nodded and said, "Yes, if there are several identical numbers added together, you can use penalties to calculate."

So, Qiao Yunxi explained to him multiplication and division and ninety-nine multiplication.Then, she carefully explained the principles of modern accounting for another part.

"Father, there is something that I want to tell you." Bu Jingyu lowered his head and stood in the middle of the room.

Last night, he was too busy listening to the chat between the emperor's sister-in-law and the emperor's father. He actually forgot to mention his life-long event, so he had to come to the imperial study early this morning, only to find that his fourth brother was also there.

Such a good opportunity, if I give up this time, there will be no reason.

"Sit down first." The emperor said with a sigh.

He found that he was getting more and more powerless now, his body was getting weaker day by day, and he was just so weak, and he could clearly feel it, but he didn't know how to keep it.

Time is really a butcher's knife, it has already smoothed the edges and corners of his body, and his body is exhausted day by day.

Maybe, I should find a time to take a good rest.

It's just that before that, there are too many things that need her to deal with. Thinking about her elegant but busy life, it seems that she has never given herself a vacation, because the burden on her body is too heavy, it is inevitable will feel tired.

(End of this chapter)