第一百六十九章 水落终石出
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“现在虽然能确定账本有问题，但是究竟哪里出了问题......”
鬓发斑白的老账房，在冷静了之后又提了出一个问题，刚才的方法虽然能看出造假的账目，但是究竟哪里做了假，却是依旧不可得知。龙腾小说网ltxsba.
鬓发办法的老账房提出这个问题后，大家都将目光集中在了朱平安身上，经过刚才的事，这些账房已经认可了朱平安的能力。所以，此时又将希翼的目光放在了朱平安身上。
当然朱平安也没有让他们失望。
“自然，这个方法可以确定假账，但是却不能找出不平的流入或是流出，不过我这里却也恰好有一个方法。”
朱平安说着，从一张桌子上找到了一张空白的宣纸，然后又拿起毛笔蘸了一下墨汁，在宣纸上沉腕花了一张表单，也就是现代通用的复式记账表。
这些被查账本记账方式为三脚账，归根结底还是单式记账法的范畴，远远比不上现代复式记账法。与现代的复式簿记原理相比，“三脚账”的差距还相当大，缺也相当突出。“三脚账”缺乏科学的复式簿记所必须具备的基本条件，它既无科学的账簿组织建设和会计核算项目的分类，也无较为科学的盈亏计算方法与会计报告方法。只要非现金交易的转账事项不发生问题，其他方面可以不必计较，这是“三脚账”记录者的基本指导思想，这种思想存在着极大的片面性。“三脚账”把单式会计记录与复式会计记录交织在一起处理，在账目登记时容易发生差错事故。不仅发生差错事故后难以查找，而且要想清查明白。还得费时费事。
所以要想准确的查处这些账的问题，只需要按照现代复式记账法重新整理一番就可以一目了然了。
这些帐房也都是古代会计届的骁楚，对于朱平安给出的这张复式记账法表单，看了一会，便看出其中玄机了。
“妙”
“妙不可言。我敢断言这种记账方式必然会大兴于世。”
“同一笔账在两个相互关系的账户中记录两次，太妙了，这样便可以了解每一项经济业务的来龙去脉，全面了解经济活动的过程和结果。”
“妙，这种记账方法可以轻易的对账户记录的结果进行试算平衡，以检查账户记录的正确性。”
这些帐房们看了一会。便忍不住拍手叫好，赞叹不已。
见猎心喜，这些帐房便一个个依着朱平安给的表格画出了大量表单，略加询问了朱平安几处紧要之处，然后便一个个仿佛满血复活一样。一刻也不停歇的将账本中最初的那年的账本挨个用这种表格登记下来。
偶尔又拿不准的地方便向朱平安请教一二，态度和最开始简直判若两人。
“快，通知后厨备膳，准备拿手的好菜，不计成本。”李大财主面色大喜，连忙催促下人让后厨准备好酒好菜。
“小朱公子果真是年少有为啊。”李大财主对朱平安热情了不少，恍若长辈一样，大手一挥。“留下来，一定要留下来尝尝我家后厨的手艺。”
腹黑少女见状，向着自家老爹翻了一个大大的白眼。
包子丫鬟画儿小脸红扑扑的。不知道激动个什么劲。
见状，朱平安也知道自己中午是回不了家里，便拱手拖李大财主让下人往家里传个口信，免得家里的爹娘担心。
“哼，少得意”
腹黑少女瞪了朱平安一眼，樱桃小嘴向着朱平安发出了一句无声的话。
虽然朱平安读不懂唇语。但是看腹黑少女李姝那傲娇翻白眼的德行，也知道不会是什么好话。
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