"Let Mr. Nian come."
Madam Qu made the final decision. "Go get the booklets of Curry's Jingxian and Chengdong workshops from last year. Get the ones from October to December."
The final quarter’s ledger is, logically, the most difficult.
Many unsettled accounts will be stuck at the end of the year and need to be urgently recorded. Some vouchers are incomplete, some procedures are incomplete, and some even don’t match the amounts.
The accounts at the end of the year are a test of basic skills.
After a while, the accountant came in, hunched over with sweat on his face.
The man was no taller than five feet (1.66 meters) with an inverted triangle face. Perhaps because he was proud of his status as a scholar, he had a beard on his cheeks and triangular eyes above his broad nose, which matched his face shape.
Sort of like a rat with a goatee.
When the accountant saw Old Madam Qu bowing and kowtowing, there was just a blank spot on the top of her head.
A rat with a goatee and a bald forehead.
He Xianjin turned his gaze towards Sun with an expressionless face.
Thank you so much.
She was given a rat!
The booklet was brought in, and Madam Qu had two sets of tables and stools and two sets of four treasures of the study brought in. She said, "Jin Jie'er's account with the mulberry paper workshop in the east of the city, and Mr. Nian's account with the workshop in Jing County, are all true, only the final calculation was erased. The two of you will use the month as the unit, and the time of one stick of incense, and only calculate the interest for that month, and see who can calculate more accurately."
Just count the interest?
That's the equivalent of a math test.
The difficulty is instantly reduced.
He Xianjin saw the sheep-hair brush and silently took out a bamboo-tipped brush from his pocket, "Madam, can I use my own brush?"
She studied business.
She knows the brush, but the brush doesn't know her.
If you ask her to use a brush to write characters like "壹贰叁肆" which have many strokes and complex structure, then forget it - she will definitely hand in a paper full of ink.
Madam Qu glanced at the odd-shaped bamboo-tipped pen, thinking of the neatly written words on the account book, frowned, nodded, and asked, "Then let's get started."
Qu Erniang stood on tiptoe to light incense.
start?
He Xianjin frowned, "Madam, we didn't calculate..." After thinking for a while, he changed the question, "Drum beads?"
Drum beads are abacus.
The man next door sneered, "Abacus? That kind of thing has just become popular. We don't know if it is suitable or not. It's just a new thing that has just appeared. You, a little girl, don't know where you got these crooked ways from and you are so arrogant - not everyone can be an accountant. It's a very complicated matter!"
Mr. Nian felt confident of winning. "I'll give you three words. That's enough for you to learn!"
Just rising?
He Xianjin thought about his college professional courses. It is true that abacus arithmetic emerged during the Northern and Southern Song Dynasties. There were records of it in the late Yuan Dynasty. Abacus appeared in Zhang Zeduan's "Shanghai Map during Qingming Festival" in the Northern Song Dynasty - there was a small abacus painted on the table in the medicine shop of "Zhao Taicheng's House"!
Wait, Along the River During the Qingming Festival.
The painting Along the River During the Qingming Festival depicts the streets of Tokyo. Tokyo was popular, but it was the capital of the Northern Song Dynasty and the most prosperous city...
In the past, transportation was slow, letters were far away, and a lifetime was only enough to love one person - spreading something was also slow, and it took decades to record...
It will take a very long time for things that are popular in first-tier cities to really reach third-rate families in small towns in the 18th tier.
"So what do you usually use for calculation?"
Do mental arithmetic?
He Xianjin's eyes unconsciously moved to Haozi's bald head.
So, you're bald?
The remaining merits restrained her from asking this question.
Haozi nodded to Madam Qu in a self-satisfied and flattering manner, and then took out twenty small sticks of the same thickness and length from his bosom, "Thanks to the old lady, in addition to relying on my hard work and diligence, I can't do without this guy for a meal."
Counting chips!
Damn it!
How could she forget the counting sticks!
Before the abacus became popular, people used counting rods as a tool for calculation! Since the Han Dynasty, counting rods have been the dominant tool for the next thousand years! There are even documents that record that Zu Chongzhi used counting rods to calculate pi!
Facts have proved that a capable person can still defeat airplanes and cannons using only millet and rifles.
In the absence of drum beads, He Xianjin had to use the profound skills he had learned from nine years of compulsory education to concentrate on writing down formulas and calculating. In an instant, he found the feeling that made him so powerful in the examination hall back then.
Surprisingly, these account books were not difficult.
Expenditure and income are basically fixed, which shows that the Chen family's business is basically fixed. 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, and the quantities and types sold are also roughly similar. The wages have not changed, which shows that the employed staff are long-term and fixed, and there is no frequent replacement.
This kind of account is the easiest to settle.
However, what surprised He Xianjin was that the mulberry paper workshop could make a net profit of 150 taels per month.
The currency in circulation at that time was copper coins. One copper coin was equal to one wen, one thousand wen was equal to one guan of money, and one tael of silver was equal to one guan of money. According to the prices in the notebook left by Chen Fu, a bowl of mutton soup was about twenty wen. He Xianjin priced it in his mind at fifteen yuan in modern currency, so one guan of money was about seven hundred yuan.
One hundred and fifty taels of silver means a net profit of one hundred thousand.
One workshop a month, 100,000 net profit.
The Chen family now has four workshops. The workshop in the east city should be the one with the highest net profit. According to the high and low estimates, the Chen family's monthly net profit income should be around 300,000 yuan, and the annual profit is more than 3 million yuan.
With an annual income of 3 million, Chen Fu can barely be considered a private wealthy second-generation, who can afford a big villa but cannot afford a Ferrari.
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