Father can be an enemy to the country

Zhu Zhen led a group of roommates from Yizishe to work directly in the Shengzhen Hall.

Team leader Wang had given instructions last night to prepare tables and 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 desk, looking at Zhu Zhen with curiosity on their faces.

This made Lao Liu feel extremely satisfied. This scumbag finally became a teaching god and a top student.

"Audit is a very complicated subject. There are too many words to cover at first glance. No matter how smart you are, you won't be able to understand it all at once." He then cleared his throat and spoke:

"Fortunately, the school audit is relatively simple. There is no production or sales, and even the source of income is simple and clear - it is the funds allocated by the court and the imperial grain. So as long as we focus on the expenditure, we can generally find out whether Guozixue is efficient and clean. operation, whether there are silverfish."

After a pause, he said in a deep voice: "Your audit results are the best ironclad evidence for punishing these silverfish!"

"..." Tie Xuan and others were originally worried. His Highness Yanyan showed his cowardice again with his loud words. Where could he put his face?

But after listening to his opening remarks, I knew that King Chu really had something to offer and was not just talking nonsense.

Only then did everyone really cheer up and stop cooperating with the performance.

"The school's expenditures are divided into three aspects. The first is daily expenses, which are the expenses to maintain the operation of the school; the second is the various subsidies for students, which are your rice, tuition fees, quilts... these are spent on each of you. money.

Third, there is the canteen. A large canteen where more than 3,000 people have three meals a day has a lot of oil and water, and it is easiest to find out whether there is any evidence. Therefore, it is an area with high incidence of corruption. "Zhu Zhen talked eloquently:

"We will audit these three aspects through on-site inspections and account audits. Teacher Luo and I are responsible for the on-site part, and you are mainly responsible for the account audits."

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

The so-called "four-pillar account" is an accounting method that has been popularized since Wu Zetian's period. The structure of this account includes four elements: the beginning balance, the increase in the current period, the decrease in the current period, and the ending balance. These are the so-called four pillars of ‘old management, new recruitment, expulsion, and reality’.

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

For an institution like a school, these four accounts should be basically stable all year round with little change. Once there is an abnormality in an item, and there are no major changes in the school at that time, there is basically a problem with the accounts.

The principle of auditing is very simple, but it is difficult to do it. There was no "computerized accounting" in this era. There were so many account books. You had to open them one by one and calculate them page by page to find the problem.

So Lao Liu came to these academic masters to use them as human calculators...

"One last question, do you know how to do abacus?" Lao Liu asked with a smile.

"Go back to Your Highness, no problem." Ma Junze leaned forward and said: "Guozi School has abacus classes. The students have studied for two years and their hand speed is pretty good."

"Yes." Zhu Zhen nodded. This was the result of his father's efforts to cultivate accounting talents in order to clear the country.

"Students have also learned it." Tie Xuan nodded three times. As a top student, of course he has to learn everything first. I wish I could finish all the senior year of high school at the beginning of high school.

"Students don't know how to..." The God of Study was different. He really didn't know how to do it, and he never thought about learning it in advance.

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

"Students can do mental arithmetic." Huang Guan said timidly, "So I didn't waste any more time."

"What a loud tone." The top students were very angry.

So I decided to test it on the spot and ask His Highness to give the questions.

Zhu Zhenxin said, fortunately, I was not allowed to participate in the competition. If you don’t compete, you won’t be looked down upon. If you compete, you will definitely be despised.

So he wrote a long list of irregular numbers, adding and subtracting them.

Tie Xuan and the other three took a look at the question, and the crackling sound of picking beads quickly turned into a storm. The hand speed of being single for twenty years is undoubtedly evident!

But Huang Guan just quietly read from the first number to the last number, and then he picked up his pen and wrote the answer...

"Three-seven-two-five-one!" After a while, Hu Yan loudly announced the number.

But he saw that Zhu Zhen had already held a note written by Huang Guan in his hand. The answer above is exactly ‘three seven two five one’.

At this time, Yang Shiqi and Tie Xuan also calculated the results one after another, and they 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 it...

"I pressed my hands when I fell asleep last night. They were numb..." Dongyang Ma Sheng said sarcastically.

"Okay, there's something." Zhu Zhenqi secretly sympathized with Ma Sheng. In fact, he didn't know what was right or wrong, but he would be right if he answered the same question.

He smiled and asked: "Can you do abacus multiplication and division?"

"Multiplication is okay, but I haven't learned division yet..." Ma Junze's voice became much softer.

"It's simple. There are two abacus methods: reduction and quotient division. Come back to me, my senior brother." Tie Xuan said, but was quietly stepped on by Hu Yan...

He was a little confused and asked: "Why are you stepping on me?"

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

"Come on, let's get started." Lao Liu asked another long question.

Ma Junze almost shed tears when he saw it. His Highness was so gentle. He only had addition, subtraction and multiplication, but no division.

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

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

It took a while for Yang Shiqi to finish the three. The answer is again the same.

"Haha Shiqi, are you convinced?" Lao Liu laughed and said, "This is why there are green mountains outside the mountains, and there are experts outside the people."

"Okay." The three of them said sadly, thinking they could beat Xiao Huang in this.

"Then let's get started, everyone." After Zhu Zhen assigned the tasks, five people, or no, four people, began to count against the account books.

Look at Huang Guan again, not to mention the abacus, he doesn't even hold a pen, he just uses his fingers to draw numbers one by one from right to left, turns the page, and continues to read the next page... It is a human-shaped computer.

~~

In that room, a group of academic officials managed to wait until classes were over in the morning, and then went to the dining hall for lunch.

Then we took advantage of the short lunch break to come see Wang Siye together. After a long time, I finally knocked on the door, but I was shocked by his appearance.

I saw that Mr. Si Ye, who was always full of energy in the past, was now gloomy and gloomy, looking like he was about to die.

Wang Siye was also startled by them. He thought they were officials who came to arrest him. So they knocked for a long time and he didn't dare to open the door.

"Si Ye, you have to make the decision for Mr. Qianfu and Assistant Professor Jin..." Everyone had no choice but to place their hopes on him.

"Oh, I have already crossed the river as a clay bodhisattva, and I still make the decision for them?" Wang Siye smiled bitterly and said, "You really think highly of me."