Jiang Muyan took it and took a look, but did not answer in a hurry.
Instead, he pulled out a piece of white paper from the drawer and said while drawing, "Look, this problem is actually not that complicated. Let's give an example. Your foundation bought a stake in a company. At first, it only bought 5% of the shares. It planned to hold it for a short period of time to earn the difference and use the cost method to keep accounts."
He drew a small circle on the paper and wrote 5% in it, "Later, you think this company has a future, and you buy another 15%, holding a total of 20%. You can appoint directors, which will have a significant impact on it. At this time, you have to switch to the equity method... The key question is, when the cost method is converted to the equity method, what to do with the 5% part..."
Jiang Muyan drew a timeline on the paper and marked several nodes. "But please note that if you switch from the equity method to the cost method, for example, if you increase your holdings from 20% to 60% and meet the control standard, then there is no need to remeasure. The original 20% book value will be used directly, and the difference will not be recognized..."
The tip of his pen drew an arrow on the timeline, pointing from the equity method to the cost method. "The simple summary is that if you go from low to high, you need to recalculate. If you go from high to low, you will go directly. Do you understand?"
Song Yutang stared at the paper full of circles, arrows and timelines for a few seconds, then suddenly smiled, "I understand."
She really understood.
Understand why Jiang Muyan was able to make Hengxing Technology the industry leader in such a short period of time.
He has solid skills, clear logic, and can draw pictures to simplify all complex things.
He is indeed a genius academic master and a master of technology.
If you have both management skills, you can still do it with ease.
His success is not accidental, it is inevitable.
Jiang Muyan looked at the corners of her mouth and her heart suddenly beat a few beats faster.
He cleared his throat and pushed the paper in front of her. "Then do it again yourself."
Song Yutang took the pen, lowered his head and started writing.
Jiang Muyan leaned on the sofa, looking at her serious profile, the corners of her mouth curled up unconsciously.
Chasing my wife...
It doesn't seem like there is no progress at all.
At least Song Yutang is still the same as when he faced Brother Yan before, taking the initiative to ask questions.
Although it's all about work, but...
This can be considered a kind of emotional dependence, right?
As a man, being able to be relied upon by the girl he likes is the greatest sense of accomplishment...
With Jiang Muyan's guidance, Song Yutang quickly solved the problem.
There was no class the next day, so she could go to the foundation to follow up on the progress of previous projects.
The private restaurant is also decorated similarly and needs to recruit a few people.
Originally, Butler Wang was responsible for following up on this matter, but his daughter and wife were recently undergoing treatment abroad.
His wife's birthday is this week, and Song Yutang specially gave him a week's leave.
Things naturally fell on Secretary Dong.
As long as the money is in place, Secretary Dong dares to do anything, let alone such a trivial matter.
After handling the foundation's projects, Song Yutang brought up the matter of the private restaurant.
Dong Ying went back to the office, quickly stepped on her high heels, and opened a folder in front of her. "President Song, I made three sets of recruitment plans for private restaurants. The first set is regular social recruitment, the second set is headhunting recommendations, and the third set is poaching people from competitors. Analysis of advantages and disadvantages, salary comparison, and back-up plans are all included."
Song Yutang flipped through it, and it was really detailed. Even the candidate's zodiac sign and blood type were listed.
She closed the folder speechlessly. "Isn't there no need for constellation and blood type?"
Dong Ying said without changing his face, "According to big data statistics, the turnover rate of certain combinations of constellations and blood types in the catering industry is 37% higher than other combinations. I am doing this to reduce subsequent labor costs."
Song Yutang:"... Okay."
She thought the matter was over, so she got up and went to drink tea.
When she came back, she found Dong Ying squatting next to her desk, messing with something.
Song Yutang leaned over. "What are you doing?"
Dong Ying poked his head out from under the table, holding a test pen in his hand. "Check the sockets and lines. The private restaurant uses a wooden structure, and once it catches fire, it will be all over. In addition to open flames, electricity is the most easily ignored fire point. I will practice my hands first so that I can better check the circuit."
Song Yutang: "??? As a finance major, you know how to read circuits?"
Dong Ying: "I learned it last night. I understand the principles of live wire, neutral wire and ground wire, leakage protection switch, and overload trip... I understand a little bit."
Song Yutang opened his mouth and wanted to say something, but felt that nothing was right.
In the end, she just patted Dong Ying on the shoulder. "Go and finalize the recruitment first, and then find a professional electrician for the circuit."
Dong Ying nodded, and suddenly thought of something, "By the way President Song, I think all the waiters that the private restaurant wants to recruit should undergo in-depth background checks."
"There are just a few waiters, so they shouldn't be needed..."
"In addition to circuit safety, food safety problems are most likely to occur in the catering industry. If any waiter colludes with the second house and does something in the kitchen, it will not only be a problem of business damage. Chen Ruyin is also well-known in the circle of rich wives. Since he was young, he has been a person who will do whatever it takes to achieve his goals."
Before Song Yutang had time to speak, Dong Ying had already turned the folder to the last page.
Her deep back tone plan is densely written on it.
Not only does it include regular credit reports, criminal records, and online loan records, but even whether the waiter has a cat is clearly listed in the terms.
The reason column reads: Cat hair may fall into the dishes and cause allergies in customers, resulting in huge compensation and loss of reputation.
Song Yutang was greatly shocked.
But Song Yutang expressed his understanding. "You can take care of it. I can rest assured that you can do your job. However, the strict requirements naturally require a corresponding salary. You don't have to save money for me. I always get paid for what I do."
Dong Ying suddenly smiled like a blooming flower, "Then it seems that I should seize the time to learn all the skills I can learn, so that I can serve you better in the future..."
For a working cow like her, as long as the money is in place, she can work to death if she can't work.
The boss is so generous, you really are with the right person.
As expected, she did a detailed investigation and analysis when applying for a job, and finally selected this young lady from the richest family...
When it was time to get off work, Dong Ying was still working overtime happily.
Song Yutang originally asked her to go with her, but she said that two accounts of the foundation in the first half of the year were not very clear, and she and the accountant had to work overtime to check them.
Song Yutang stopped insisting and left the office with his bag.
She originally planned to go back to her old home directly.
Since the second room moved out of the main building, the whole world has become quiet.
She also prefers to go home and have dinner.
As a result, while still in the elevator, I received a call from Ms. Zhao Cuifeng.
Ms. Zhao went straight to the point. "Yutang, are you free tonight? Come to my house for a meal. The ecological farm I invested in recently harvested a batch of vegetables, meat, eggs and poultry. They are all good things. Come and try them."