Chen Li, a 32-year-old ordinary accountant, wakes up to become the mysterious queen "L" who is short selling Huan Asia and collects 2 billion. Her past memory is blurred and dangers are everywhere around her. Zhou Lin, the Crown Prince of Huanya, is pressing closer and closer, uncovering the financial shady story of Huanya's billion-dollar capital empire; the dusty memory fragments reveal the past in which the mentor was framed. She dismantled the capital puzzle with her precise insights as an accountant, formed a fragile alliance with Zhou Lin, and faced the desperate situation of forging evidence and threatening her family. From the bottom accountant to the queen of capital, Chen Li uses numbers as a blade and financial reports as a chess piece. In the intrigues of the capital market, he tears apart the veil of false capital, defends financial justice, and gets out of his own 100-billion-dollar chess game.