Chapter 635: A bad student and a domineering teacher
Zhu Zhen led a group of roommates from Yizishe and started working 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 genius and became 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 - funds allocated by the court and imperial grain. So we only need to focus on examining the expenditure, and we can generally find out whether Guozixue is efficient and clean.
Check whether there are any silverfish in the operation of the machine."
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 Yan Yan showed his cowardice again with his loud words. Where could he put his face?
But after listening to his opening remarks, I knew that the King of 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, uniforms... These are spent on each of you.
money.
Third, there is the cafeteria. A large cafeteria 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 if there is no evidence. Therefore, it is a high-risk area for corruption." Zhu Zhen said 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. It is the so-called
The four pillars of 'old management, new recruitment, and expulsion'.
If you calculate these four pillars clearly, the increase or decrease in the entire account's income and expenditure 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 something is abnormal and there are no major changes in the school at that time, there will basically be a problem with the accounts.
The principle of auditing is very simple, but it is difficult to do it. In this era, there was no "computerization of accounting". There were so many account books, and you had to open them one by one and calculate them page by page to find the problems.
So Lao Liu found these academic masters and used them as human calculators...
"One last question, can you do abacus calculations?" 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 been studying 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 learned it too." Tie Xuan nodded three times. As a top student, of course he has to learn everything first. He can't wait to finish all the third 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 asked to participate in the competition. If you don't compete, you will not be despised. If you compete, you will be despised.
So he wrote a long string of irregular numbers, adding and subtracting them.
Tie Xuan and the other two 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 was undoubtedly evident!
But Huang Guan just quietly read from the first number to the last number, and then he 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 on it was exactly 'three seven two five one'.
At this time, Yang Shiqi and Tie Xuan also calculated the results one after another. They shook their heads in disappointment. Although the answer was correct, it was 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, and they were numb..." Dongyang Ma Sheng said sarcastically.
"Okay, there is something." Zhu Zhenqi secretly sympathized with Ma Sheng. In fact, he didn't know what was right or wrong, but he would have the same answer as the student master, so there should be nothing wrong.
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: reductive division and quotient division. Come back to 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. The atmosphere became 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, he was far ahead this time.
It took a while for Yang Shiqi to finish all three. The answers were all the same again.
"Haha Shiqi, are you convinced?" Lao Liu laughed and said, "This is like saying that 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, oh 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 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 find Wang Siye together. After a long time, we finally knocked on the door, but we were shocked by his appearance.
I saw that Mr. Si Ye, who was always full of energy in the past, was now frowning, looking gloomy, and looking like he was about to die.
Wang Siye was also frightened by them. He thought they were coming to arrest his official. So he didn't dare to open the door after they knocked for a long time.
"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, so why should I still make the decision for them?" Wang Siye smiled bitterly and said, "You really think highly of me."