第二二三章 得银八千
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六子笑容一顿，垂头去关门。他对夏重潇给他起的名字仍有无比怨念，逢人便说他叫六子，夏重潇却从不改口反以此为乐，六子自然是敢怒不敢言，每次见着六子这副表情蓝怡就想笑。
关上门，大伙也静了下来，看着夏顺，夏顺咳嗽一声，站起身先给夏重潇和蓝怡行礼，客气一番才进入正题，“咱们青山商记的买卖虽是去年开始做的，但真正开张是在今年，先是青山油坊，后又有青山油铺，青山山货铺、青山杂货铺和青山鲜果作坊，总计是五处大买卖，梅县那边的分号在我家姑娘的照看下，也是日日见好。咱们青山商记能有今日，全赖蓝夫人、大少爷和我家大姑娘管理有方，在坐的大伙同心协力才有如今的局面……现在，咱们分开说说。先说咱们的青山油坊，去年咱们收上来牡丹籽共七千三百斤，今年共收十万斤，咱们自家的山坡送进油坊的牡丹籽共四千零五十斤，两年总计十一万一千三百五十斤，因着小人监管不善，使油坊管事张启盗走牡丹籽两千斤只追回一千，所以咱们的牡丹籽共是十一万斤有余。”
夏重潇笑道：“咱们商记今年刚开张，就能有一万七千余贯的进项，说出去没人敢信。就是夏家在黄县经营多年，听着这个数字也是要掂量掂量的。蓝妹，这多亏了你的眼光。”
众人十分信服地望着蓝怡，若不是她，青山商号没有这样的收入。蓝怡也谦虚道，“我只是动了动脑子，能将各种想法付诸实施，还是有赖大伙。夏掌柜，这是咱们店铺的收入，那么咱们的成本大概是多少？”
夏顺点头，“是了，咱们该说说成本的事情。先说青山油坊，咱们的牡丹籽先是一一斤，后是一文半一斤，菜籽贵一些，在五文左右，松子、榛子、核桃等榨油用的山货是按着青山山货铺收上来的价格，每斤加一成算作成本……”
这是蓝怡的主意，青山商记的生意之间是有着相互支撑和联系的，青山油铺和青山油坊是后厂前店，本就是一体；青山山货铺子收上来的各色山货，能榨油的送去青山油坊，能做鲜果的送去青山鲜果作坊，能入杂货铺的进入杂货铺，剩下的在青山山货铺子里零卖或装船整卖出去；商记送货出去的船只，拉回来的各色杂货进入青山杂货铺销售。这样就形成了一个整体，能够最大限度的降低成本，但是为了方便计算各处买卖的生意，蓝怡经过仔细考虑，要求各分处分开账目，独立核算，由一个分处进入另一个分处的货物，也要计价，当然这种计价就是内部价格，比之卖给外部的要便宜一些，但是也不能亏本，要加上一成。
这样计算，大伙初始是不理解的，但经由蓝怡详细解释和计算，大伙都明白了其中的好处，自然不会反对。反而因为能分清各处的生意进项和出项，大伙心中更明白，干劲也更大了些。
夏顺说完，王林远和六子又分别将所管辖的店铺内的各种成本报了一遍，当然这里还包括商记购买店铺、增加一个新油坊、购买商船等项目的支出若干。
众人说完后，王林喜放下一本本账册，认真说到：“大伙报的数，跟咱们合算的账册上的数目大体相当，但是也有些小出入，咱们下来再仔细核算。下面就是咱们交给衙门的关市税、市舶课、契税，我手里拿的，就是咱们缴纳各项税课后衙门给咱们盖了团印、条印的朱钞票。”
来到大周之后，蓝怡才知道古人真的很聪明，大周的税收系统已经十分完善，且各种完税凭证做得详致非常，各家商铺手里买卖出入的票据，是由大周衙门按照一定的标准统一印制的，名字叫做“白钞”。各买卖商号之间的交易要跟着相应的票据，然后衙门每月会根据票据收税，收税后衙门会在白钞上盖章生效，这样盖了章的白钞就被称为“朱钞”。
众人看着这一大摞朱钞，点头，王林喜念道：“咱们的店铺共税课两千四百贯，除去各家店铺的本钱、雇人和下人们的月例银子共五千八百贯，还有咱们购买商船、建造店铺的本钱九百余贯，咱们今年赚回八千贯。”
ps:这些账目，小蓝足算了一天半，头疼啊。r1152
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