In the era of the Yellow Emperor, were there any accounting teachers or "accountants" who could calculate? People today can't know.

Legend has it that abacus and arithmetic were invented and created by a man named Li Shou under the Yellow Emperor. The Chinese-style "Arabic" letters invented by Li Shou at the beginning of accounting are still circulating in rural areas. People over 80 can still write and use. How do you spell these ten letters: |, ‖,? 、×、? 、? 、? 、? Ten o'clock at night. For example, three catties and eighty-two taels, two buckets and four liters, eighteen feet and ten? ; Three feet four inches of wood " ×"。

After the Yellow Emperor unified the tribe, the ancestors fished and hunted all day, made clothes, built ships and built cars, and the production was booming. With more and more information, bookkeeping and account management have become common things for everyone in every household. At first, we had to use knotting and carving wood as numbers to deal with daily accounting problems. On one occasion, the expert hunter Yuze returned seven goats, but the stone that kept the prey only admitted to returning 1. There were still seven when Yu Ze checked the real thing. Why do you only remember 1? It turns out that the stone listened to seven as 1 and only tied a knot on the straw rope. On another occasion, Black Baby, the granddaughter of the Yellow Emperor, received nine tiger skins for Lei Zu to use. The stone only tied six knots on the straw rope, and three pieces were missing. Therefore, the number of in-and-out objects is getting more and more chaotic, and there are often cases of false reporting and impersonation. The Yellow Emperor was furious about this matter.

One day, Li Shou in The Yellow Emperor's Palace went up the mountain to pick wild fruits and found a ripe peach tree. He climbed to the tree to pick fruit to eat. I don't know how much he ate He only felt sour in his mouth and bloated in his stomach. He dare not eat more. He jumped down from the tree and sat on the ground to have a rest.

I suddenly found that the peach pit thrown on the ground was very beautiful. He picked them up from the ground one by one and counted them, which was exactly 20. He thought, these ten peach stones are like 10 tiger skin, and the other ten are like 10 goat skin. In the future, whoever brings back more prey will get more pecan stones. Whoever takes away a lot of prey will get some pecan stones. In this way, no one will want to default. Li Shou returned to the palace of the Yellow Emperor and told him his thoughts. The Yellow Emperor thought about it and found it very reasonable. He ordered officials to manage all the property accounts in the palace. After Li Shou became the chief accountant of The Yellow Emperor's Palace Middle School, he ordered people to collect all kinds of wild fruits and classify them respectively. For example, hawthorn fruit represents goats; Chestnut fruit represents wild boar; Peach fruit represents birds; Papaya fruit represents tigers and leopards ... No matter what prey any hunting team catches, the official capital will record different wild fruits. Unexpectedly, the good times did not last long. All kinds of wild fruits have been stored for a long time, their colors have changed and rotted, and the colors of all kinds of wild fruits are unclear for a while, and the accounts are all in chaos. Stamp one's foot angrily for this matter. Finally, he finally came up with a way. He went to the beach and picked up many stones of different colors and put them on ceramic plates. This bookkeeping book is no longer afraid of discoloration and decay. Because the official was happy, it was not strictly kept. One day, he was on a business trip, and his children attracted a group of children to play. When they saw the first place in Li, there were many plates with beautiful stones of various colors on them. The children are curious. If you are not careful, the plate falls to the ground and breaks, and the stones are scattered all over the floor. There is something wrong with Li Shou's accounts again. He squatted on the ground alone and had to pick it up one by one. Li Shou's wife, Hua Nv, came over and pointed at Li Shou and said, "What a fool! You put an eye on the stone piece and string it with a rope! " Smart people are afraid of others. Li Shou's head suddenly widened. He punched holes in each stone with different colors and put them on one by one with ropes. Wear a different color stone every ten or 100. It's much easier to settle accounts this way. Li Shou himself often knows it well. From then on, outside the palace, there was no false claim. With the continuous development of production, all kinds of prey, hides and figures are getting bigger and bigger, and there are more and more varieties, so it is not always possible to keep accounts with stone-piercing pieces. It seems that Li Shou can't think of any good way any more. Once, he went up the mountain to look for children and found that the mountains were full of ripe red European chestnuts. There are only ten knots on each plant, all bright red and very beautiful. He conveniently broke a few branches and held them in his hand. I want to use Red Ou Xiaomi as a tool for accounting, but I thought again, no, it has failed in the past. Li shou sat on the ground alone, and the more he thought about it, the more he had no idea. At this time, Qi Bo, Hou Feng and Li Mu went up the mountain to collect herbs, and found several strings of red European chestnuts in Li Shou's hand. People sat on the ground in a daze. After the news, I asked Li Shou what he was thinking. Li Shou turned around and saw that it was three old ministers. He stood up quickly and told them the idea of accounting just now. Hou Feng is one of the founders of corporate social responsibility. After listening to the official's idea, he took over the official's words: "I don't think accounting will use so many stone chips in the future." Only 100 stone chips can top 108000. "The official asked quickly," What's the best way? "After the wind, ask Li Shou to pick all the red European millet, then turn back ten thin bamboo sticks, put ten on each stick, arrange them in ten strings and put them on the ground. Queen Feng said, "For example, if the hunting party returns five deer today, you can push five red European millet from the bamboo stick. Return six more deer tomorrow, and you push six more. " The official said, "That won't do! There are only ten on a stick, five have been pushed, and six more will be pushed, so there will be no red chestnut push. " The wind said, "I ask you, how much is five plus six?" Li Shou said, "Of course it is 1 1!" The wind queen said, "Yes! You should move on. In terms of quantity, there are only two. Actually, it is 1 1. Besides, if the hunting party returns nine deer, how do you count them? Enter another one; What is Jiujia 1 1? Twenty, of course. Judging from the number of bamboo sticks; There are only two red European chestnuts, which are actually in the top 20. That is to say, every ten numbers, every 100 number, it is necessary to move forward by one place. For example, another hunting party returns 80 deer. How do you remember the algorithm? 20 plus 80, the integer is 100, and then the number of bamboo sticks becomes a red European chestnut. In fact, it exceeds 100 numbers. " Li Shou asked again, "How can you remember when you recite it?" Li Mu went on to say, "This is easy. Mark it when you have finished reciting it. For example, draw a circle after ten numbers (10); Draw two circles after the number 100 (100); Draw three circles after the number 1000 (1000); Draw four circles after the number 10000 (10000). This is called one, ten, hundred, thousand and ten thousand. After understanding the principle of carry, Li Shou was full of confidence. I went home and made a big clay dish. I picked up the white pearls that people dug out of the turtle's stomach and punched them one by one. Wear it once every 10, and wear it as an abacus with the number 100. Then write clear numbers on it; For example, ten, hundreds, thousands and tens of thousands. From now on, there is no need for so many stones to count and settle accounts. The abacus, the predecessor of China's contemporary "computer", was born 5000 years ago. With the continuous progress of the times, the abacus has been improved and become today's "abacus calculation". Especially among the people, not many people were literate at the beginning, but as long as they know the basic principles and operating procedures of abacus, everyone can use it.

Therefore, abacus was widely circulated and applied in ancient China.