Shen Yanzhou, the young owner of the "Jinxiu Tian" Satin Village in Bianjing, hurriedly took over the family business after his father's sudden death amid the shady creditors and poor accounts. During an accidental audit, she had a keen insight into the huge loopholes in the traditional "four-pillar inventory" and almost ruined her ancestral business. Unwilling to sink, she studied hard under the lamp and finally realized the double-entry accounting method of "Dragon Gate Account" from "Nine Chapters of Arithmetic". She analyzed it piece by piece and clarified the mess in an instant. The old accountant Zhou Moting was shocked at his first try. With this "golden abacus", she not only stabilized the shaky foundation, but also used "flying money" exchange as a sharp edge to skillfully open up the north-south trade routes and revive the stagnant family business. Faced with the collusion between government and businessmen and the covetousness of his peers, Shen Yanzhou teamed up with silk merchant Liu Hanyan, guild elder Chen Shouzhuo and other allies to lock in Jiangnan raw silk with an exquisite "pre-purchase contract", supported street craftsmen with a new "quality warehouse" model, and founded a "Business Road Office" on the bank of the Bian River. This is a revolution triggered by an account book. A merchant's daughter uses wisdom as the warp and weft and integrity as the anchor. She weaves her own business empire and carves out the dignity and rules of business in the sound of beads.