Zhao Heng, a doctor in the history of the Ming Dynasty, accidentally traveled through time in the laboratory and plunged into the countryside of Jiangnan in the tenth year of Wanli. From a "refugee" who couldn't even pay for the toilet, to relying on modern financial management knowledge to help the squire clarify confusing accounts, he used Excel spreadsheet logic to defeat ancient abacus, used double-entry bookkeeping to astonish the Ming Dynasty accountants, and even relied on "tax loophole analysis" to force out Li Zheng who asked for bribes.