The autumn wind blew, and the leaves fell. The golden leaves of the locust trees, poplar trees, parasol trees, and persimmon trees in the courtyard, alleys, and fields fluttered all over the world. Looking from afar, it seemed that someone had carefully sprinkled a faint green paint on the wheat fields that had been sown not long ago. When he got closer and took a closer look, he realized that rows of needle-like wheat seedlings had already been unearthed. Although they were a little yellow and weak, they tenaciously dug out the soft and moist soil, stubbornly developing and growing. Just wait and see. In a month or two, they would be like rows of green leek seedlings, free to dance in the wind. In a few months, these green and tender wheat seedlings would grow into dense green belts that were about 2 feet high. With the blowing of the south wind, they would soon turn into a golden ocean like magic. The golden wheat ears crowded together in the breeze, showing their pride to the people. All of a sudden, they transformed into a large pile of golden wheat grains, piled up on the wheat field, to repay the farmers who planted and raised them.
The wheat had been planted, and the autumn grain in the fields had been harvested. All that was left was to be crushed, dried, and stored. The club members who had been busy for a year should take a break and take a breather. However, this was not possible. The intense task of leveling the fields and tidying the land every winter was waiting for everyone. At that time, under the urging of the leaders at all levels, there would be a vigorous climax of leveling the fields in those fields that were not planted with wheat.
It wasn't until the end of the year, in the freezing cold of the twelfth lunar month, that the day that the members had been looking forward to arrived. It was the annual final accounts and distribution, which was also the true " settling accounts after autumn."
Ever since the early 50s of the last century, the rural areas had become cooperative, high-level societies, and people's communities. After the establishment of this new production relationship in the vast rural areas, all the members were organized together to participate in the production work collectively. The distribution form of the so-called collective economy of the so-called collective economy had already been deeply rooted in the hearts of the people and formed a habit.
When the end of 1968 was approaching, the annual " final accounting and distribution " of the production team was placed in front of the members of the second production team of the Green Pine Ridge Brigade. At this time in previous years, the clerk in the team would be anxious to announce the labor points earned by the members in the whole year. The keeper and cashier in the team would verify the grains, cash and other miscellaneous income produced by the production team in the whole year under the unified organization of the accountant. They would also clean up the grains, cotton, cottonseeds or sesame oil in the warehouse and weigh them one by one to verify with the account. According to the distribution plan issued by the county and the community, the grain, cotton, oil, and cash that should be distributed to the members were distributed to everyone according to the population and work points of the members 'families.
The production team's annual final accounts distribution was a very complicated and cumbersome work. It was also a work with strong policy and related to the vital interests of every member of the team. Every year, from the beginning to the end of this work, it usually took ten days to half a month. After the team's final accounts were distributed, the vertical and horizontal lines of each table had to be closed without any error. Even if there was a single cent wrong, the accountant would have to find it for a long time until the final accounts were completely balanced. These reports not only had to be reported to the Commune He County, but they also had to be posted where the members could see them for everyone to check. All the members knew that those who were not smart enough were not qualified for this job. They also did not trust those who were selfish or did not have a strong sense of responsibility. The position of " Production Team Accountant " was very important to the members. Someone said humorously," The member is a rake, and the accountant is a box. One is not afraid that the rake has no teeth, but the box has no bottom." This statement indeed spoke of the importance of the production team's accountant at that time.
However, the second production team of the Green Pine Ridge Brigade had not had an accountant for half a year. Wang Facai, the old accountant, had been dismissed from his post and sent to the prison because he had embezzled more than 500 yuan from the team. At present, the income and expenditure of the team in the past six months were still kept in the hands of the production team leader, the storekeeper, the cashier, and even individual personnel. Which member wasn't anxious about this? Moreover, it was about time to settle the accounts and distribute them, but everything was still in such a mess. How could they settle the accounts and distribute them? Wasn't he lying through his teeth? The production team leader, Chen Baoxing, had a knot on his forehead. The members were also extremely anxious.
When the sky had just turned dark, the political team leader of the production team, Zhang Qinzhong, hurriedly had dinner at home and went to the home of the team leader, Chen Baoxing.
Baoxing's family of six to seven people were sitting on the Kang, eating dinner around a round Kang table. The cave was filled with the fragrance of food. Under the light of the electric lamp, the curling steam blurred the eyes and expressions of the diners. However, Zhang Qinzhong, who was sitting on the chair opposite the brick bed, could still hear the joy of Captain Chen Baoxing when he said that he had found an accountant candidate.
"Are you talking about Zhong Rencheng's eldest and youngest son? Yes, yes, yes, not bad. Why didn't I think of that?”Bao Xing laughed happily.
"No, I heard that he's going to be a soldier. He's already had a checkup at the county hospital!”Baoxing's sister, Chen Liangzhi, interrupted. She was Zhong Guoqing's senior schoolmate.
Old Qin Zhong smiled and said,"Yes!" If he was squeezed out, he wouldn't be able to be a soldier on National Day! It was said that this young man was very strong-willed and even fell seriously ill because of it.”
"Then why did she study for so many years in vain? At the very least, he wouldn't go to the city to find a contract worker. His father worked in the county grain bureau.”Chen Liangzhi raised a new concern.
"I'm afraid that won't do. Is it that easy to find a contract worker? There were only a few spots in the entire community all year round? I don't know his father well enough. He's an honest person. What relationship can he have?”Chen Baoxing said confidently.
"Bao Xing, what do you think of this child?”Qin Zhong asked with a smile.
"I think it's fine. They're a good family. That child is honest and dutiful, and he's a high school graduate. What else is there to say?”Bao Xing completely agreed.
"Two days ago in the afternoon when we were cleaning up the cotton, the captain of the women's team, Jun Lan, wanted me to introduce her niece, who works as a contract worker in the county cotton processing factory, to National Day.”Baoxing's wife, Liang Wenlan, also interjected.
At this moment, Bao Xing made the final decision. He said,"Uncle Qin Zhong, you're the political team leader, so this is your business. You can make the decision. When you're free, let's have a meeting with all the members to settle this matter as soon as possible.”
Old man Qin Zhong was a retired veteran. He was tall and thin with snow-white hair. Although he was already in his seventies, his body was still quite strong. He walked like a young man. Back when the Japanese were still around, he was an underground party member and was publicly known as the principal of a high school. When he retired at the age of 60, he was the director of Longcheng County's tax bureau. This person had always been a righteous and upright person who abhorred evil. Although he was no longer the bureau chief, he was still like a cadre when he returned to the village. He loved to worry about collective affairs and public affairs. After returning to the village for seven or eight years, he had been a cadre in the village. Whatever the members chose him to do, he would do it. However, there were still people who criticized him behind his back, saying, What was the old man afraid of? I'm no longer the bureau chief, but my salary is not a small one. I'll be fully covered for medical expenses, and there are still people who come to visit me during the New Year and the holidays. If I had the same treatment as him, I could be as active as him. I want to be active too, but can I afford to be active? However, most of the villagers disagreed with this statement. Captain Chen Baoxing was very angry when he heard these words. At a member meeting, he said,"Some of us are slacking off at work and don't care about other people's affairs. We only care about our own personal interests, but we still talk nonsense and gossip about old man Qin Zhong. The old man is so old, but all his thoughts are on the matters of the team. He often takes his own money to do things for everyone, and he still quietly doesn't say anything. Can you do that? If they did nothing and sat quietly at home, who would dare to give them a penny less? Back when he was fighting Japan, he risked his life to work for the Eighth Route Army. He always put his head on his belt. Where were you then?”After hearing this, the club members all fell silent. Since then, everyone respected old man Qin Zhong even more.
That night, Qin Zhong went out of the captain's house and went to the vice-captain Zhang Chengwa's house and the women's captain Li Junlan's house to ask for their opinions. The next day, after dinner, the production team held a general meeting on the wheat field.
As soon as they heard that there would be a meeting to select an accountant, a large number of members came to the meeting. Originally, they only needed to inform each household to send a representative, but that night, almost everyone who was at home came. Some households had more people, and even three or four people came. The vice-captain, Zhang Chengwa, used three mulberry branches to set up a 200-Watt light bulb in the middle of the wheat field. Under the bright light, a dark mass of people sat. Old man Qin Zhong stood under the light and said,""There are so many people here tonight. It seems that everyone values our accountant very much, so I won't talk about the importance of choosing an accountant. I'll just talk about the election method and propose a candidate for everyone.”As he spoke, he waved his arms and gestured with his hands. He divided the discussion groups into three groups according to where everyone was sitting. Then, he said solemnly,"I have discussed with a few team members and proposed a candidate. It is Zhong Rencheng's eldest son, Zhong Guoqing." He was 19 years old this year and had just graduated from high school. When he heard that he was going back to the village to farm, he decided not to go anywhere else. Everyone can discuss and discuss, can we let this kid be our team's accountant? Everyone expressed their personal opinions. If you have a better candidate, you can also bring it up and discuss it together.”
"Let's choose the national child! We all agree." A group of young men shouted in unison.
"Everyone should be more cautious. Accountant is too important. Let's discuss it first.”Captain Chen Baoxing emphasized loudly.
The venue immediately buzzed.
After a while, the young man, Wang Xinniu, stood up and said,"I speak on behalf of our group. We completely agree that Guobao should be an accountant. When he was young, Guobao was the best student in our class, especially when he was good at calculating. Even the teacher admired him. He was honest since he was young, and I don't think he would be corrupt.”As soon as Xin Niu finished speaking, he heard a round of applause.
The representative of the second group also stood up. The one who spoke was a middle-aged man in his fifties. His name was Zhang Huanxi, and he was the team's driver. As soon as he opened his mouth, he seemed to be a little excited."We also agree to let Guo Wa be an accountant. We like this kid because he's honest and upright. I'll tell you something here, and you'll understand once you hear it. That was in 1960, when everyone was starving. That winter, the tractor team of the Commune plowed the land for our team. One afternoon, Guang Zhi and I went to deliver food to the tractor team of the Commune who was plowing the land on the east slope. When we passed by the entrance of the primary school, we happened to see Guo Wa carrying her sister out of the school. His sister was crying on his back. We knew that Guo Wa was hungry, so Guang Zhi took out an oil cake from the bamboo basket and handed it to Guo Qing, but Guo Qing refused to take it and said,"Second Uncle, that's something from the team. We can't eat it! Sigh, look, look!"
Zhang Guangzhi, who was beside him, immediately said," Huan Xi is right. At that time, everyone was starving. Who wouldn't covet a hot fried pancake?" However, it really surprised us that a little kid like him could say such words. The national child was only eight or nine years old at that time! People often say that one looks old at the age of three. At that time, I said in my heart that I couldn't underestimate this child. He would definitely achieve great things in the future.”When Zhang Huanxi said this, the venue was silent under the lights. As soon as he finished speaking, there was a round of applause.
The representative of the third group also spoke up. It was Chen Baoxing's sister, Chen Liangzhi. She said,"Our team also unanimously agreed with everyone's opinion. Everyone said that the national boy is competent. He is a good accountant that is hard to find even with lanterns.”
The representatives of the three groups all spoke. The political team leader, Zhang Qinzhong, made a brief concluding speech amidst everyone's applause."Everyone's eyes are bright. Then let's make Zhong Guoqing our accountant! Hurry up and complete the procedures tomorrow."
As soon as she returned to the village, two buckets of cold water were poured on her, almost causing her to fall. After that, he was suddenly selected as the accountant of the production team by the members. Of course, Zhong Guoqing was very excited. When the members dispersed that night and walked out of the yard one after another, National Day didn't immediately follow them home like the members. He automatically stayed behind and silently gave the vice-captain Zhang Chengwa a flashlight. He helped him pack up the big light bulb and coil up the long wires. Together, they sent these things and the mulberry branches into the team office. She only went home with Cheng Wa after everything was cleaned up. Before he left, Cheng Wa asked him,"Guo Wa, the members unanimously chose you to be an accountant, which means that everyone trusts you. Do you have a plan in mind? This mess was not easy to deal with!”
"I know it's troublesome to be an accountant. I'm just an inexperienced newbie, and it's going to be very difficult for me to become a good accountant immediately. But I have to do my best to learn from the old accountant and do my best to be a good accountant. I can't let the members down!”
"Alright, as long as you say so!"
Back home, his mother, brother, and sister had not gone to bed yet. They surrounded his mother's bed and were talking about being selected as an accountant on National Day.
His younger brother Jianshe said," When I was working in the fields a few days ago, I heard those young men talking about this. It seems that there are many people who want to be an accountant. Even Li Zhiming wants to get people to vote for him, but who would like him?”
His sister Jianzhen said," Since Big Brother has been selected, we must support him and let him work hard. We must fight for this. Those snobs in the team will not dare to bully us anymore. We have more people who earn work points, and we don't owe the team money. Mom doesn't need to go to other people's houses to say good things and borrow money. Let's see who dares to look down on us."”
At this moment, Guo Qing stepped through the door. When he heard his sister's words, he said,"We're all grown up. It's time to fight for our dignity. Your second brother and I are working hard in the team to earn work points. You have to study hard in school.”
"Big Brother, I discussed with Mom a few days ago that I won't miss it anymore after graduating from the seventh grade!”
"Nonsense. I can't continue studying because the university doesn't accept students. Your second brother has just finished his nine-year program and returned to farming.”
"If she really doesn't miss you, then so be it. You can go to school and take a look. The children play and work hard at school all day. It's better to go home and learn needlework.”His mother also supported his sister.
"Mom, look at what you're saying. In the future, when she grows up and is uneducated, she won't be able to do a job.”Guo Qing said anxiously.
At this moment, his younger brother Jianshe suddenly said," Brother, you're now a team leader. You have to be more worried. If the team has a quota for contract workers, you must fight for one for me. I also want to go out and find something to do. You're right. We can't all stay in the village!”
"Oh! You're right. I'm worried about you.”
That night, everyone sat on their mother's bed for a long time before going to bed.
The next day, Zhong Guoqing got busy. Seeing the cheerful pace of National Day and the bright sweat flowing down his red face, his mother's eyes smiled into a line.
Yang Maohe was tall, bald, with a fat head and big ears. His belly was high. Although he was already in his sixties, his fat and broad face was dark and red. There were no wrinkles or whiskers. Although his eyes were not small, they were always squeezed into a line by his smile. Guo Qing sat respectfully at the brigade's desk and glanced at him. A strange thought immediately came to his mind. If Yang Maohe, the accountant of the brigade, put on a kasaya and sat cross-legged, he would look like a ready-made Maitreya Buddha. If a movie director came and took a look at him, it would be strange if he did not hire him with a high salary!
"Uncle, I've just graduated from school, so I don't know anything about the village. Especially when I'm an accountant, I'm even more of a bully. I rely on your guidance and help. You've been an accountant for so many years, so you're already an old hand. In the future, if I do something inappropriate, you can criticize me.”Guo Qing sat on the chair cautiously and rubbed his hands involuntarily. He stared into Yang Maohe's eyes and said with a smile.
"You're welcome, Guo Wa. I worked as an accountant with your dad and the others in the elementary society. Your dad is more educated than me and has made rapid progress. He went from the advanced society to the community and finally to the county grain bureau as an accountant. I've been doing this in Yi Village. I don't know if I'm experienced or not, but I've seen more things. Don't worry, I won't ignore the things that I need to give you. Today, we will take these account books over and set up the accounts first. Record all the accounts for the past six months. Clean up the entire family property of the team and register it clearly. It will also be convenient for you to manage in the future. " Oh, right. At the previous training meeting in the county, I gave you a copy of the " Financial Management System of the Club." I'll give it to you as well. The system they set is very detailed and thoughtful. If you're highly educated, you'll understand at a glance.”
Guo Qing carried a stack of account books and returned to his cave with Yang Maohe. As soon as he landed, his mother entered the cave door with a smile and a tea tray. She opened a box of cigarettes with tin foil and handed it to Yang Maohe. Yang Maohe picked up the cigarette box and pulled out one. He smiled and said,"Fifth sister-in-law, we're family. Why are you being so polite?”
"This is something his father left for us to use for guests. I know you like to smoke and you're also the teacher of my child. Let the national child learn from you. You can't let him down the members 'good intentions!”
"Fifth sister-in-law, don't worry. I'll definitely take good care of this disciple. I promise that he won't embarrass us.”
His mother put down the cigarette and tea and left. Only Yang Maohe and Guo Qing were left in the cave. Mao He had put on his one-legged presbyopic glasses with a red rope tied to the other side of the frame. He smoked happily and narrowed his eyes. He stared at the physical accounts, member accounts, cash accounts, sub-accounts, and general ledgers that were established page by page on Guo Qing.
Guo Qing had already learned some theoretical knowledge about bookkeeping methods and bookkeeping principles when he was in school. For example, the debt-loan bookkeeping method, the receipt and payment bookkeeping method, the increase and decrease bookkeeping method, as well as the bookkeeping principles, bookkeeping methods, and procedures. The teacher explained them in detail and clearly. However, when he planted all the accounts names, built the account pages, and took out the stacks of bills, documents, and all kinds of white slips, he was still a little troubled. He really felt like a tiger was eating the sky, and he couldn't do anything.
Yang Maohe had been working as an accountant in Green Pine Ridge ever since the beginning of the rural mutual-aid cooperation. From the mutual-aid group to the primary society and then to the people's community, he had always been in this position. He had never changed shifts or gotten off the horse. Although his family was as poor as the members, and they had to tighten their belts in times of hunger, his face was always filled with self-satisfaction. He always said, A contented person is always happy. Don't be greedy for this and that, and find yourself uncomfortable. Although the income of the members in the countryside was so low, he always said that they had to spend as much money as they could to eat noodles and do as much as they could. At present, other than him and his wife, Cui Hua, the only daughter in the family, had a son-in-law and gave birth to a fat boy. The whole family was busy all day long, and it was very lively. It made the people in the surroundings envious.
He took the stack of papers from Guo Qing and sorted them into different categories. He said to Guo Qing,""Let's first divide these things into categories. Those used for production belong to the 'production cost', while those used for management, such as: The account book fees, brush, ink, paper, inkstone, and the expenses of the officials going out for meetings were all under the 'management expenses'. The grain sold to the grain station was under the' agricultural income'. The trees and apples bought by the team were under the 'forest income'. The grain arrears paid by the members could only be recorded under the' current income'. Take your time to remember. When you finish memorizing those documents, you'll slowly understand.”
Thanks to the National Day, the income and expenditure documents for more than half a year were all recorded in the relevant account books in the morning. Yang Maohe flipped through the things he remembered on National Day one by one. He smiled and nodded, saying,"As expected of a high school graduate. The accounts are clearly recorded and the handwriting is also beautiful. Alright, call the cashier and the storekeeper over in the afternoon. We will also check the accounts of the cash and physical inventory and pick up the bottom of the account.”After saying this, he lifted his leg and was about to leave. When his mother heard that Yang Maohe was about to leave, she immediately ran out to stop him.
"Look, look, aren't you treating me as an outsider? You helped the whole morning of National Day and now you want to leave after lunch.”
"Fifth sister-in-law, listen to me. This is my duty. How can it be considered helping? How can I have the cheek to eat at your place?”
"Won't you come over again after dinner? Wouldn't it waste time to go back and forth?"
Seeing that Fifth Sister-in-law refused to let him go and was sincerely asking him to stay for dinner, Yang Maohe could only sit down and chat with Fifth Sister-in-law.
After lunch, National Day called the cashier, Ji Yonggui, and the storekeeper, Zhang Jinxi, to their home. They checked the cash in front of the cashier and the stock of grain, cotton, cooking oil, and various materials in the storekeeper's warehouse. After checking, both parties signed and stamped the final balance to show their responsibility.
After signing and stamping, National Day thought that all the financial procedures were completed and could be concluded. However, Yang Maohe was not willing to give up. He said," Last time, I attended a five-day accounting training conference in the county. I focused on learning the 'Financial Management System of the Communal Teams.' This system is very detailed and comprehensive. We have to follow this system in the future. Yonggui, you are the cashier. You must manage the cash in the team well. From now on, every cent of expenditure must be recorded with the expenditure subpoena stamped by the accountant. If you receive cash, you must get the accountant to stamp the income subpoena before it is considered to be the real public funds. You are not allowed to lend a single cent of the cash in the inventory to other units or individuals for use. Turning public funds into private use is called corruption, and casually borrowing public funds is called embezzling.”He smiled and continued," Of course, I'm not saying that everyone will be corrupt and misappropriate, but this is a policy. I have to explain it clearly. Similarly, the responsibility of the storekeeper was also very big. Jin Xi, the items in the storeroom must be consistent with the account book. If the items in the storeroom are less than the account book, it is called a warehouse loss, and that can only be dealt with after the reason is found out. If the items in the storeroom are more than the account book, it is called a warehouse surplus. This is also a common thing, and this also requires the reason to be explained. The two of them handle the accounts together, regardless of whether it is the exit or the entry, they must rely on the accountant's stamp to issue and enter the warehouse. "Also, from tomorrow onwards, you and the national child will participate. Ask the team to send out a few laborers to re-count, weigh, and re-register the existing grain, cotton, oil, fertilizer, seeds, various materials, and farming tools in the warehouse to make sure that the accounts match the actual accounts. We are all people elected by the members to manage everyone, so we must be serious and responsible. We must manage the collective money and goods well. We must not let down everyone's expectations, and we must not let the members gossip about us. They say that we are long and short, and they even want to check our accounts. Although my words are not pleasant to hear, I have to say it first. I have been an accountant for a large team for more than ten years. I dare to say that I have never benefited from the collective money. If he doesn't believe me, he can come and check at any time. I hope that in the future, you will dare to say such tough words in front of others. Forget it, that's all I'm here for today. I've done what I needed to do and said what I needed to say. From now on, it's up to you.”
After saying that, he took out a cigarette from the box and lit it with a match. He took a puff.
Yonggui and Jinxi were both experienced veterans. After hearing the new spirit that Yang Maohe brought back from the county, including his long speech, they nodded and smiled, indicating that they had heard and understood. However, as the new accountant, Zhong Guoqing had a different feeling. He felt the heavy burden on his shoulders and realized the importance of being a good accountant. At the same time, he looked at Yang Maohe in a new light. He not only admired his knowledge and experience in accounting, but also admired his charisma. He had been dealing with the collective money for more than ten years, but he was actually so honest and spoke so unyieldingly. He completely believed his words. He had heard his parents talk about him many times in the past, and he had also heard other members praise him behind his back. At this moment, although National Day's heart was in turmoil, he only said one sentence: "Uncle, thank you for your help and teachings. In the future, we will need you to criticize and guide us more.”He looked at Yonggui and Jinxi, who nodded and said,"Yes! Yes!"
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