The core setting of the novel
World view and background: a fusion world of cyberspace and classical immortality. Here, spiritual power is regarded as a special "intangible asset", and the heavenly tribulation is the "annual audit" carried out by the heavenly system on the monks.
Core settings (CPA test point implantation):
Impairment of long-term assets: Once a high-level monk's "life magic weapon" or "thousand-year Taoist heart" is damaged (impairment occurs), the law of heaven stipulates that "once an impairment provision is made, it shall not be reversed during the subsequent holding period." This symbolizes the cruel and irreversible loss of the world of immortality.
Impairment of financial assets: "Contractual bonds" between monks (such as Taoist couple contracts) are financial assets. If one party betrays the contract, the contract will be damaged, but "reversal" is allowed under certain conditions.
Inventory depreciation: The "spiritual stone reserves" or "elixirs" of low-level monks are measured at the lower of cost and net realizable value.
Heroine and heroine:
The heroine (Lin Xingwan): The cold-faced auditor of the Supreme Audit Office of the Interstellar Alliance (Heavenly Court), who is proficient in the accounting standards of heaven and adheres to the principle of "debits and loans must be equal, and cause and effect do not owe each other."
Male protagonist (Lu Chenyuan): The former number one swordsman in the world of immortality. Due to a catastrophe in the world, his natal sword was damaged, his Taoist heart was dusted, and he is currently in a semi-waste state of "asset impairment".
Purpose: Learning is very interesting