（一）
(a)

 
随着电子发票的推行以及网上支付的普及，我预测会计核算领域在十年内将发生一场颠覆性革命，人们将发现，员工不需要贴票填单了，会计不需要记账了。对会计而言，这是一件很可怕的事情，未来机器将账记得比绝大多数人工好，悲哀啊。从这方面也可以说，取消会计证有充足的理由。
With the implementation of the electronic invoice and the popularity of online payment, I predict accounting field in a subversive revolution will happen in ten years, people will find that employees do not need to stick a ticket to fill a single, the accounting does not need to charge to an account. For accountants, this is a terrible thing, and the machines of the future will remember better than most people. In this respect, we can also say that there are sufficient reasons for the cancellation of the accounting certificate.

 

 
會放羊的___楊:不就的将来、很快，核算会计这种基础岗位会被程序化的电子记账代替，从接收发票到入账核销再到上传认证，OA+ERP+金税系统，接口对接好了，全过程自动化，人只是辅助。直接不了解这行业的人都说：越老越吃香……呵。
Will sheep _____ Yang: not just in the future, soon, accounting accounting such posts will be programmed electronic billing instead of from receiving invoice to enter an item in an account verification to upload certification, OA, ERP and golden tax system, interface docking, process automation, are just secondary. People who don't know the industry say: the older you get, the more you eat. Ah.

 
马靖昊说会计：会计越老越吃香早就过气了，那是手工账时代。
According to ma jinghao, accounting: the older the accountant, the longer the taste of incense, the era of manual accounting.

 
麻辣大师兄：没有会计，谁做假账？
Brother ma: no accountant, who does the fake account?

 
马靖昊说会计：别这么想了，以后想做假账都没门了。随着电子货币、电子发票以及金三的推行，再加上区块链技术，将使假账无所遁形，非法收入无处藏身。区块链技术正在运用到司法领域，证据将永远无法更改，形成铁证，前几天，我与高检的朋友就谈到这个问题。
Ma jinghao said accountant: don't think so, later want to do false account all have no door. With the introduction of electronic currency, electronic invoices and gold, and the blockchain technology, there is no hiding place for the fake accounts. The blockchain technology is being applied to the field of justice, and the evidence will never be changed, forming an iron certificate, which I talked to a friend of mine in the last few days.

 

 
（二）
(2)

 
看着北京城万家灯火，我在想，这次房地产调控新政后，由于购房条件严苛，新房、二手房的成交量必然大幅下降，有价无市将维持一段时间，然后房价逐步一点点下降，这就是温水煮青蛙，房价软着陆开始了，最终结果就是煮死那些炒房客，谁叫你们不听党的话，房是用来往的，不是给你们炒的，好不好。再说一句，炒房这事要搁在刚解放那阵子，该是囤积居奇、投机倒把了吧，死了死了的有。
Watching the city lights, I'm thinking, after the New Deal, the real estate regulation due to the housing conditions of rigid, bridal chamber, the second-hand housing turnover must have fallen sharply, has a price no city will remain for a period of time, and then step by step a little bit of declining prices, this is boiled frog, house prices began to achieve a soft landing, the end result is boiled to death those speculators who, who call you don't listen to your party, room is used, not to you fry, ok or not. Say again, the thing that fry a house is to put in the newly liberated, should be hoarded, speculation is inverted, dead is dead.

 

 
似木是火：我非常赞成马老师所讲！房产泡沫并非说房价会降到某个你认为的价格之下，而是“有价无市”，慢慢煮。再者，房产税已在着手，国家已经在改变财政收入的方式了。
Like wood is fire: I agree with ma teacher very much! A housing bubble does not mean that house prices will fall below what you think it will be, but "there is no market" and slowly cook it. Moreover, property taxes are already on the way, and the country is already changing the way revenues are made.

 
马靖昊说会计：土地财政必须改变了。
Mr. Ma said the accounting: land finance must change.

 
大北京楼市观察：即便是目前这个核弹级别的限购政策，根本目的也只是为了延缓楼市疯涨的速度，至于“房子是给人住的”就以为上边真要挤楼市泡沫，让它回归居住属性。股市才是住的，房子是炒的。
Big Beijing property market observation: even if is the level of the nuclear bomb restrictions, fundamental purpose is to slow the property market soaring, as for the "house is for people who live" squeeze the bubble above thought, let it return to residential properties. The stock market is living, the house is fired.

 
马靖昊说会计：住在股市里的朋友出来时都是赤条条的，炒房子的朋友出来时都是脖子上挂着大金链子的。我想告诉大家，炒房子的好日子不会再有了。
Ma jinghao says accounting: the friends who live in the stock market come out naked. When the friends of the Fried house come out, they all hang the big gold chain around their necks. I would like to tell you that the good days of the Fried house will not come again.

 
在路上-走四方：从土地改革开始，到土地财政终止。不光解放那阵儿，历朝历代朝廷对于房产、土地以及人口都有严格的统计和控制。炒房产，炒地皮的行为都是死了死了的有。房子是用来住的，可以交易，但是不允许虚炒。不知道，为啥到了特色社会主义就成这样了。真是断子绝孙式的发展啊…
On the way: from the beginning of land reform to the end of land finance. In addition to the liberation, the dynasties had strict statistics and control over property, land and population. Fried real estate, the behavior of Fried land is dead and dead. Houses are used for living and can be traded, but not to be fired. I don't know why this is the case with characteristic socialism. What a great development...

 
马靖昊说会计：民生的东西用来炒都是不应该的。
Ma jinghao said that accounting: people's livelihood should not be used for stir-frying.

 

 
（三）
(3)

 
营改增进行纸面测算的话，确实降了税负，但我还是认为企业的财务负担更重了。因为营改增后，企业自己以及上下游都需要抵扣，原来很多无需开票做账的企业都必须增加人手，要盯住上下游，还要盯住发票认证，实际上增加了企业的财务负担。另外，营改增后，企业的商业交易在金三监控下都暴露出来了，再也马虎不得，税基扩大了，实际税负也是增加了。
I think the tax burden is on the paper, but I still think the financial burden is heavier. Because after the camp to increase, the enterprise oneself and upstream and downstream requires deduction, had a lot of, don't need to make out an invoice book companies must increase the manpower, to be on the upstream and downstream, but also on the invoice certification, actually increases the financial burden of the enterprise. In addition, after the increase of the revenue, the business transactions of the enterprises are exposed in the supervision of the golden three. No more careless, the tax base is expanded, and the actual tax burden is increased.

 

 
沂沂沂沂呀：马老师净说大实话[二哈]就目前接触来说，企业要求开专票的项目越来越多了，报账人难销方企业也尴尬，特别是营改增企业，金三虽然不稳定但全方位监控，价内税变价外税表面上税率税额是降了，但是实际上企业成本被做实，什么都要开票，想偷税漏税当然不行啦，所以税负这玩意儿增没增自己理解咯[摊手]
Interpretation interpretation interpretation interpretation ah: net teacher ma said true [two ha] on the contacts, more and more companies insist on special ticket project, reimbursement people difficult to annul enterprise also just embarrassed, especially to increase enterprise, gold three although unstable but all-round monitoring, price change in tax tax excluded in price on the surface of the tax rate, tax is reduced, but the fact is done real enterprise cost, what all want to make out an invoice, want to tax evasion, of course, no, this thing so the tax increase did not increase their understanding cough up [stand hand]

 
马靖昊说会计：本来地方能減免营业税，现在变国税了，企业经营环境更差了。
Ma jinghao says accounting: originally place can deduct business tax, now change state tax, business environment is worse.

 

 
（四）
(4)

 
人类的阅读进入了一个可怕的误区，如果没有信息的甄别能力，读得越多越无知。
Human reading enters a terrible error, and the more you read without the ability to identify, the more ignorant you will be.

 

 
主流新媒体要有新闻审查制度，不然，越来越八卦，越来越低俗，报一些乱七八糟的事有冇用，除了浪费时间就是恶心。
Mainstream new media should have a censorship system, otherwise, more and more gossip, more and more vulgar, report some messy business has no use, except to waste time is disgusting.

 

 
突然想到，毛主席日理万机还能博览群书，心里越来越觉得主席就是神仙，真的太拜服了！
It occurred to me that chairman MAO was still able to read widely, and he felt more and more that the chairman was immortal.

 

 
（五）
(5)

 
物理学是研究上帝的学问，最高大上。
Physics is the study of god, the highest.

 

 
小时候生活在仙境中，只是岁数大了才知道。
When I was a child, I lived in a fairyland, only when I was old.