王波正式加入锦绣阁的消息,并没有在沈家引起太大的轰动.在很多人眼里,无非是二小姐找了一位年纪大落的会计,来取代同样年纪大事的刘会计.沈仲康听到这话,只是冷笑一声,认为沈若欣没人用,还没多想就捡了几条丢弃的"无用之物".刘那边,他们派人来打听一下.在得知王叔的"背景"后,他们暂时松了一口气,心想一个连工作都保不住的老头子,不会引起太大的轰动.
他们都低估了沈若心的决心,更低估了王波这个"铁算盘"的力量,以及沈若心所说的"复式记账法"这个全新系统所蕴含的破坏力.
沈若欣特意把后院一个安静,光线充足的小院整理成了王博的专属会计室.里面不仅有各种精美的毛笔,墨水,纸张,砚台和算盘,甚至还有一个小木炭盆,即使在冬天也能保证温暖和舒适.这种尊重和重视,让经历过世间风风雨雨的王波心存自在,坚定了他"为知己而死"的决心.
二姐,这...这里的"借"和"贷"不是指实际的借贷吗?王波坐在一张崭新的桌子后面,手里拿着几张桌子和沈若欣自己写的简短说明.他皱起了眉头,脸上充满了困惑和无法控制的兴奋.这些日子,只要沈若欣有空,她就会过来,向他详细解释复式记账的原理和具体作.
"王叔可以这样理解,"沈若欣耐心地解释道,"'借款人'代表资产增加,费用的发生,或者负债,所有者权益或收入的减少.相反,"贷方"代表资产的减少,费用的结转或负债,所有者权益和收入的增加.每笔交易至少涉及一个借款和一个借贷方向,并且借款人和贷方的总金额必须相等.通过这种方式,可以相互检查和验证账户.
她拿起一张白纸,举了个例子,说:"比如我们卖了一枚锦缎,收到了十两银子的现金.然后,在分类账上,应将账户"库存货物 - 博科"记录在贷方,表明资产减少."手头现金"账户应记录在借方,表明资产增加.你看,一借一贷,金额都是十两,一模一样.将来,库存检查和现金盘点将能够相互验证.
王叔瞪大了眼睛,手中的算盘珠子飞快地移动着,他喃喃自语道:"每笔贷款都必须有一笔贷款,而且贷款必须是平等的..."就是这样!就是这样!资产和负债的增加或减少都相应!美妙!多么美妙!他越是琢磨,就越觉得这种方法精妙,远远超出了传统的单一会计形式所能比拟的.单记账就像一条流淌的河流,只记录来来去去.然而,这种复式记账就像一张精确的网,将每笔交易牢牢锁定在相应的位置,具有明显的经纬度和清晰的线索!
"二小姐,如果能做到这个方法,不仅会像爬天一样难,才会把账弄错,更别说挪用自己的钱了!"王叔激动地站了起来,灰白的胡须微微颤抖.
正是如此.沈若欣微微点头,"但这个系统的建立并不是一蹴而就的事情.目前最紧迫的事情,就是先用复记记原则,把锦绣阁这三年的老账整理出来.我想知道每笔收入从何而来,每笔支出都去了哪里,赤字从何而来,以及这三年里赤字有多大!
"老头明白了!"王博的眼中闪耀着前所未有的光芒.这是一位专业工匠遇到毕生追求的兴奋和奉献精神."别担心,二姐!"就算我要耗费所有精力,也一定会把这些老账整理得清楚透明!
接下来的日子里,王叔几乎全神贯注于海量的旧账中,以至于忘记了吃饭和睡觉.沈若欣专门把原本协助刘家会计的两名年轻徒弟指派给王伯,让他听从他的命令.税务师刘先生本人是沈若欣指派的,负责日常的账单整理和初次登记,可以看作是一个过渡期和适应性期.
看着王叔叔设立的,他以前从未听说过的"账簿"——比如"固定资产","预付费用","预付款"——看到他让徒弟们同时在两个甚至更多不同的页面上记录每笔交易,作为会计的刘总感到头晕目眩,完全不知所措.他心里既有些落魄,又有些不满,同时,他隐约感觉到,王波的方法似乎比他祖先传下来的那个还要"强大".有时他会情不自禁地上前寻求建议.王波没有退缩,耐心地解释,但刘章芳却完全糊涂了,觉得挺难理解的.
王叔的工作效率极高.他不仅精通数学,而且记忆力也令人惊叹.许多看似孤立的收支项目,在他的脑海中闪过一次之后,就可以和其他相关账户相关联.复式簿记的框架为他提供了一个剖析旧账目的锐利工具.
仅仅十天后,王博就拿着几本新制作的账簿找到了沈若欣.
"二姐,初步排序已经显示出一些迹象."王博表情凝重,将账簿摊开在沈若心面前.
新账簿与旧账簿不同.他们是机密的,账目也很清楚.在其中一个"费用明细账目"上,王叔用红笔圈了好几项.
"二小姐,请看一看.这些是过去三年以各种名义花费的资金,例如'购买杂项','与业主交往'和'修理商店'.根据复式记账的核查,这些支出金额巨大,频率异常.更重要的是...王伯指着其中几笔交易说:"比如这五百两从苏州和杭州购买新材料',是大少爷记录的,日期是去年七月.但是,根据对"库存货物"明细账和"应付账款"的核销,去年7月,我们并没有从苏州和杭州任何熟悉的供应商那里采购如此大量的生鲜物料,也根本没有相应的入库记录.而且,用来支付这笔钱的钞票序号,与少爷几天后在城外单独购买一院所用的钞票序号的一部分是连续的.
沈若欣的脸色瞬间暗了下来.连续连载的银钞票!这是最直接的证据!这意味着,沈仲康极有可能打着"买"的幌子,直接用自己提取的公款,买下自己的私宅!
"And here," Wang Bo turned to another page, "the cost of 'shop renovation' is almost a considerable expense every one or two months." But according to the old man's private inquiry with an old fellow in the shop, the Splendid Pavilion has not undergone any major renovations in the past two years. And many of these expenditure receipts were issued by a distant nephew of Mrs. Liu's family. That man ran a small woodworking workshop of his own...
The accounts are cold, but the truth revealed behind the figures is shocking! Embezzlement, misappropriation, transfer of benefits... Liu Shi and Shen Zhongkang, this mother and son, simply treated the Jinxiu Pavilion as their own private repository, taking whatever they wanted!
"Uncle Wang, thank you for your hard work." Shen Ruoxin took a deep breath and suppressed the anger in her heart. "These accounts must be done solidly. Every transaction must be traceable and there can be no omissions at all."
"Second miss, rest assured. I understand." Double-entry bookkeeping emphasizes a complete chain of evidence and mutual verification, and is by no means based on groundless speculation. Uncle Wang said solemnly.
Looking at Wang Bo's meticulous expression and at the neatly organized account books on the table that gradually revealed the truth, Shen Ruoxin's heart, which had been in suspense all along, finally settled down.
Although the hole in the Splendid Pavilion was larger than imagined and the issues involved were more complex and dirty, she was no longer completely blind and at the mercy of others. With Uncle Wang and this advanced financial management system, she has mastered the most powerful data weapon!
She clearly knew where every asset of Jinxiu Pavilion was, how much each debt was, and what the real profit or loss was. This gives her a solid basis when making any business decisions. She can precisely calculate costs, control expenses, assess risks, set prices, and even predict future cash flows.
This sense of control is unprecedented.
"Uncle Wang, the sorting out of old accounts continues to be stepped up." At the same time, starting from next month, all new business activities of Jinxiu Pavilion must be recorded and accounted for in accordance with the double-entry bookkeeping method. Shen Ruoxin made a decision, "I will personally supervise the implementation." "Take care of Liu, the accountant, more often. If he really can't adapt, then make some arrangements."
"Yes, Second Miss."