清晨的微弱光线挣扎着穿透厚厚的云层,给沈若欣的小绣屋带来了朦胧的光芒.空气中依旧弥漫着秋天的凉爽,但在沈若心的心中,却仿佛有一团火在燃烧,既有愤怒,又有某种看穿真相后的冰冷决心.
昨晚主会计室的发现,犹如一道雷霆,劈开了沈家看似平静的表面下汹涌的暗流.大哥沈仲康和他的继母刘石不仅盯上了母亲的嫁妆,而且还系统地通过看似合法的商业运作,侵蚀了沈家的基础——锦绣阁绸缎店.
那些积压的高档丝绸,虚高的收购价格,异常的运输成本,以及与锦缎绣布店的荒谬的棉麻布交易...每一个疑问都指向一个可怕的结论:他们长期以来一直在制定自己的后备计划,甚至不惜牺牲沈家的百年遗产.
仅仅知道这些是不够的.沈若欣明白,要反击,她需要更确凿的证据,更深入了解锦绣阁的真实财务状况.她昨晚看到的,只是过去三个月的账目.虽然揭开了问题的冰山一角,但要全面评估损失,确定刘老太和哥哥的真实意图,她还需要更长时期的数据.
尤其是库存.囤积大量高价丝绸本身就是极其不正常的.她需要确切地知道这些库存已经堆积了多长时间?他们的真正价值还剩下多少?
她前世的一门商业课程中反复提到的一个概念,在她的脑海中逐渐清晰起来——库存周转率.
简单来说,库存周转率是衡量一家公司销售能力和库存管理水平的重要指标.周转率越高,商品的销售速度越快,资金回收越快,库存积压的风险就越小.反之,周转率越低,越是货物未售出,占用了大量资金,存货折旧的风险也相应增加.
对于像丝绸这样受风格和图案流行趋势影响较大的商品来说,过低的库存周转率更是致命的.几年前,一种时尚的款式现在可能被人们忽视,只能以大幅折扣出售,甚至成为一堆毫无价值的废布.
如果她能证明锦绣阁的存货周转率低得离谱,账面上相当价值的丝绸已经严重贬值,那么锦绣阁"利润"的假象就会被揭穿,其真正的巨额亏损也无处可藏!
也许这就是她的突破点吧!
但是,要计算库存周转率并进行纵向比较,她需要锦绣阁过去几年的销售成本数据和平均库存数据.这意味着她必须再次冒险并获取更早的账簿.
唯一能帮助她的人是会计刘.
沈若心没有犹豫.她甚至没有时间吃早餐.快速梳理后,她再次悄悄地离开了刺绣屋,朝着主会计室走去.
这一次,她没有选择翻墙,而是穿过了正门.她需要试探一下,刘氏的态度是不是经过昨晚的"警告"后软化了,刘石和她的哥哥是不是加强了防备.
没想到,虽然会计院门口的守卫还是刘夫人信任的知己,但看到她时,并没有像昨天那样强硬地阻止她.相反,他用复杂的目光看着她,象征性地问道:"二小姐,这是什么...?
我父亲病得很重,我的哥哥刚刚开始管理家族企业.我很担心复杂的账户,所以来看看我能做些什么来帮忙.沈若欣的语气平静沉着,带着一种自然的担忧."对了,我还想仔细核对我妈妈的嫁妆财产和主家账户之间的交易细节."
她故意将"母亲的嫁妆"与"主要家庭的账目"联系起来,为自己的行为找了一个看似合理的借口.
两个仆人交换了一下眼神,似乎搞不清楚二小姐的背景,也想不通小姐的真实意图.犹豫片刻后,他们最终没有阻止她.
沈若欣心心里有些松了口气.看来刘章芳昨晚并没有大惊小怪.她推开门,走进了会计室.
刘章芳显然没想到她来得这么早,这么"公开".他惊讶地抬起头,手中的毛笔甚至停了下来.
"刘叔叔,早上好."沈若心仿佛什么都没发生过一样,径直向他走来."昨晚回头想起来,总觉得有些账户不对."为保证准确性,我想再次回顾锦绣阁近三年的总账,库存账和销售账.
刘的脸瞬间变得有些苍白.他下意识地朝门的方向看了一眼:"二小姐..."这...恐怕这不合适吧?所有过去的账簿都已密封并存放在仓库中.没有师父或少爷的命令,就不能随意拿走和阅读...
爸爸病得很重,很难得到订单.至于老大哥,我去谈谈.沈若欣打断了他,锐利的目光盯着他."刘叔,你我心里都知道,锦绣阁的账目,恐怕不仅仅是我们昨晚看到的那些问题."如果不找清根源,找不到问题症结,当病患上绝症时,连神都救不了!到那时,你我最终会得到什么好处呢?
她停顿了一会儿,语气缓缓了一点,带着一丝温柔的劝说:"我不是想追究任何人的责任.我只是想弄清楚 Brocade Pavilion 的实际库存周转情况.例如,通过将过去一年销售的商品成本除以年初和年底的平均库存价值,我们可以大致知道我们的商品一年可以销售多少轮.如果这个数字太低,说明我们的商品卖得不好,仓库里堆积了太多的二手商品.刘叔叔,你是老会计.你比我更了解这个原则.
She simply explained the concept and significance of inventory turnover rate in a language that could be understood in this era.
A trace of shock flashed in Liu's accountant's eyes. He never expected that this recluse second young lady would actually know these business tricks! The algorithm she mentioned for "turnover", although slightly different from the way he usually calculates, upon careful consideration, does indeed hit the nail on the head!
Looking into Shen Ruoxin's clear and determined eyes, Liu Zhangfang's inner balance began to shake violently. On one side, there was the pressure from the Liu family and the eldest young master; on the other, there was the crisis of the Shen family's possible downfall, as well as the calmness and wisdom that this second young lady demonstrated, which was beyond her age.
After a long silence, Liu, the accountant, seemed to have made up his mind. He gritted his teeth and said, "Second Miss, come with me!"
He led Shen Ruoxin around rows of accounting cabinets and walked to the door of a small warehouse in the innermost part of the accounting room. There is a big copper lock hanging on the door of the warehouse. Liu, the accountant, unsteadily took out a set of keys from his bosom and opened the door of the warehouse.
A smell of old paper and dust hit me in the face. It was piled up with old account books covered in dust.
The account books of the Jinxiu Pavilion for the past five years are all here. Liu Zhanfang pointed at several wooden boxes with labels on them and said, "Second Miss, if you want to check, do it here." This place is secluded and not easy to be discovered by others. But... Do it as soon as possible! If caught by someone...
"Thank you, Uncle Liu!" Shen Ruoxin gave him a grateful look and immediately walked to the several wooden boxes. According to the labels, she quickly found the general ledger, inventory ledger and sales ledger of Jinxiu Pavilion for the past three years.
Without having time to dust herself off, she sat on the ground, spread the heavy account books on her lap, and by the faint light seeping in through the small window of the warehouse, once again buried herself in those cold numbers. Liu, the accountant, was nervously standing guard at the entrance of the warehouse, looking out from time to time.
Shen was still in good health. His elder brother had not yet fully intervened in the affairs of the silk and satin store. The business situation at that time should have been relatively real.
She quickly found the key data: the total inventory at the end of three years ago and the cost of goods sold that year.
Then, she rummaged through the account books from two years ago and one year ago, looking for the corresponding data. The further she turned back, the tighter her brows furrowed.
As I saw last night, since the eldest brother Shen Zhongkang began to get more involved in the affairs of Jinxiu Pavilion, the total inventory has been increasing year by year, especially the proportion of high-end silk has been growing larger and larger. However, the corresponding cost of goods sold has grown relatively slowly. Even last year, there was a slight decline!
What does this mean?
This means that the ratio of cost of goods sold to average inventory, that is, the inventory turnover rate, is decreasing year by year!
Shen Ruoxin took out the small abacus she carried with her (or silently calculated, adjusting according to the Settings), and began to calculate quickly.
Three years ago, the inventory turnover rate of Jinxiu Pavilion was approximately three times a year. That is to say, on average, the goods in the warehouse can be rotated once every four months. This is considered a relatively healthy level for the silk and satin industry.
Two years ago, this number dropped to 2.5 times.
By the end of last year, based on the calculation of the book data, the inventory turnover rate had plummeted to less than 1.5 times!
It can't even turn over once and a half a year! This means that at least more than half of the goods in the warehouse are second-hand goods that have been piled up for over a year! Even longer!
Shen Ruoxin's heart sank. She continued to browse through the inventory details, with a particular focus on those high-priced items such as Yun brocade and kesi. She was shocked to find that many high-quality silks that had been stored in the warehouse three years ago were still lying intact on the inventory books!
Three years! It's been three whole years since the new model was updated!
For the ever-changing silk and satin industry, the styles from three years ago have long become a thing of the past! These silks still have their value recorded on the books at the inflated purchase price at the beginning, but their actual market value is probably less than 30% of the original price! It might even be ignored at all!
The inventory of the Splendid Pavilion is just a huge bubble! The seemingly huge assets on the books have actually depreciated significantly long ago!
Shen Ruoxin quickly made an estimate. If these high-end silks that have been piled up for more than three years are revalued at their actual potential cash value (or even lower), then the financial report of Jinxiu Pavilion last year was not at all a slight surplus as shown on the books, but a severe loss!
This loss amount is enough to shake the foundation of the Shen family!
No wonder! No wonder the big brother and the Liu family were in such a hurry to transfer the funds! No wonder they calculated her dowry at all costs!
They are very likely to have known the true situation of the Splendid Pavilion long ago! They are not operating; instead, they are accelerating the hollowing out of this ship that is about to sink! They need a large amount of cash to fill other holes, or... Prepare the capital for yourself to run away!
Then, the confidence that Liu showed yesterday in controlling everything and the eagerness to marry her off were more like a kind of... Bluffing?
Is she scared? Afraid that the hole in the Splendid Pavilion is too big to hold? Afraid that once her father passes away, she won't be able to fully control the situation? That's why they are in such a hurry to eliminate her, the "variable" who might be aware of it and cause trouble, and are in urgent need of the cash in her mother's dowry and that secret account box that might involve greater interests?
This speculation gave Shen Ruoxin a glimmer of hope.
If the Liu family is not as powerful and fearless as she appears on the surface, and if she is also facing huge pressure and crisis, then there might be flaws in her actions, and her alliances (such as with Shopkeeper Wang) might not be unbreakable.
Shen Ruoxin's mind was spinning rapidly, and the initial forms of one plan after another began to emerge.
She needs to verify this loss. She needs to let more people know the truth about the Splendid Pavilion. She needs to find the power that can contend with the Liu family.
And the most crucial thing at present is to protect oneself well, as well as... Protect these account books well! These cold numbers will be her most powerful weapon!
Second Miss, hurry up! It seems that someone is coming outside! The anxious voice of Liu, the accountant, rang out at the door.
Shen Ruoxin's heart gave a jolt. She immediately closed the account books quickly, stuffed them back into the wooden box, and then quickly smoothed out the dust around them, trying her best to restore them to their original state.
"Take the back door!" Liu Zhangfang whispered, gesturing for her to leave through an unremarkable small door at the back of the warehouse.
Shen Ruoxin nodded, no longer hesiting, and quickly slipped out through the small door. Then, taking advantage of the cover of the miscellaneous items in the corner of the courtyard, she quickly left the accounting courtyard.
Almost at the same time as her figure vanished, her elder brother Shen Zhongkang, accompanied by two managers, walked into the accounting compound with a worried look on their faces.
"Manager Liu, did you see your second sister come just now?" Shen Zhongkang's voice carried a hint of questioning.
Liu, the accountant, forced himself to stay calm and bowed, saying, "Yes, Young Master." The second young lady came to have a look at the accounts and care about the family business.
Shen Zhongkang glanced suspiciously at the account room and then at the tightly closed warehouse door. Finding nothing unusual, he snorted coldly, "She's just a daughter's family. What business does she know?" When she comes again later, let her come back to me first!
"Yes, yes. I've noted it down." Liu, the accountant, promptly responded, but a layer of cold sweat had already broken out on his back.
Shen Ruoxin hurried all the way back to her embroidery pavilion. She locked the door from the inside, leaned against the door panel, her heart still pounding.
It was really dangerous just now!