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BRIEF CONTENTS

PART 1 UNDERSTANDING INFORMATION SYSTEMS

1 Introduction to Accounting Information Systems 2
2 Enterprise Systems 33
3 Electronic Business (E-Business) Systems 61

PART 2 ORGANIZING AND MANAGING INFORMATION

4 Documenting Information Systems 100
5 Database Management Systems 140
6 Relational Databases and SQL 188

PART 3 ENTERPRISE RISK MANAGEMENT

7 Controlling Information Systems: Introduction to
Enterprise Risk Management and Internal Control 222
8 Controlling Information Systems: Introduction to Pervasive
Controls 262
9 Controlling Information Systems: Business Process and
Application Controls 311

PART 4 BUSINESS PROCESSES

10 The Order Entry/Sales (OE/S) Process 356
11 The Billing/Accounts Receivable/Cash Receipts
(B/AR/CR) Process 403
12 The Purchasing Process 451
13 The Accounts Payable/Cash Disbursements (AP/CD)
Process 496
14 The Human Resources (HR) Management and Payroll
Processes 536
15 Integrated Production Processes (IPPs) 576

PART 5 REPORTING
16 The General Ledger and Business Reporting (GL/BR)
Process 614

PART 6 ACQUIRING AN AIS

17 Acquiring and Implementing Accounting Information
Systems 644

Glossary 685
Index 703

Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
vii
Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
 CONTENTS
Enterprise Systems Support for Major Business
PART 1 Event Processes 51
UNDERSTANDING INFORMATION SYSTEMS Order-to-Cash 52
Purchase-to-Pay 53
1 Introduction to Accounting Information Summary 57
Systems 2 Key Terms 58
Synopsis 3 Review Questions 58
Introduction 4 Discussion Questions 59
The Textbook’s Three Themes 4 Short Problems 59
Beyond Debits and Credits 5 Problems 60
Legal Issues Impacting Accountants 6
Components of the Study of AIS 9 3 Electronic Business (E-Business) Systems 61
What Is an Accounting Information System? 12 Synopsis 62
Systems and Subsystems 12 Introduction 63
The Information System (IS) 13
Applying E-Business to the Value Chain 64
The Accounting Information System (AIS) 14
The Changing World of Business Processing 65
Logical Components of a Business Process 15 A Comparison of Manual and Automated Accounting
Management Uses of Information 17 Information Systems 66
Data Versus Information 18 Automating an Accounting Information System 70
Qualities of Information 18 Online Transaction Entry (OLTE) 72
Management Decision Making 23 Online Real-Time (OLRT) Processing 74
The Accountant’s Role in the Current Business Methods for Conducting E-Business 76
Environment 27 Commerce Through E-Mail 77
Summary 28 Electronic Document Management (EDM) 78
Key Terms 29 Electronic Data Interchange (EDI) 80
Review Questions 29 EDI over the Internet 83
Discussion Questions 30 EDI and Business Event Data Processing 85
Short Problems 31 Internet Commerce 87
Problems 31 Summary 94
Key Terms 95
Review Questions 95
2 Enterprise Systems 33
Discussion Questions 96
Synopsis 34 Short Problems 97
Introduction 34 Problems 97
Enterprise Resource Planning (ERP) Systems 35
Enterprise Systems Value Chain 40
The Value of Systems Integration 42 PART 2
The Problem 43 ORGANIZING AND MANAGING INFORMATION
The Solution 44
Additional Value 45
4 Documenting Information Systems 100
Enterprise Systems Support for Organizational
Processes 45 Synopsis 101
Capturing Data During Business Events 45 Introduction 102
Enterprise Systems Data Facilitate Functioning of the Reading Systems Documentation 102
Organization’s Operations 46 Reading Data Flow Diagrams 102
Enterprise Systems Record That Business Events Reading Systems Flowcharts 106
Have Occurred 48 Preparing Systems Documentation 113
Enterprise Systems Store Data for Decision Making 49 Preparing Data Flow Diagrams 113
Major ERP Modules 50 Drawing the Context Diagram 115
Sales and Distribution 50 Drawing the Current Logical Data Flow
Materials Management 50 Diagram 120
Financial Accounting 51 Preparing Systems Flowcharts 124
Controlling and Profitability Analysis 51 Drawing Systems Flowcharts 125
Human Resources 51 Summary of Systems Flowcharting 129

Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
ix
x Contents

Documenting Enterprise Systems 129 SQL: A Relational Database Query

Summary 131 Language 207
Key Terms 131 Constructing Relational Databases 208
Review Questions 131 Populating the Database 210
Discussion Questions 132 Basic Querying Commands 211
Short Problems 133 Summary 214
Problems 135 Key Terms 214
Review Questions 214
Discussion Questions 215
5 Database Management Systems 140
Short Problems 216
Synopsis 141 Problems 217
Introduction 142
Two Approaches to Business Event
Processing 142
The Applications Approach to Business Event PART 3
Processing 142 ENTERPRISE RISK MANAGEMENT
The Centralized Database Approach to Business Event
Processing 145 7 Controlling Information Systems: Introduction to
Databases and Business Events 145
Enterprise Risk Management and Internal
Database Management Systems (DBMSs) 146
Logical Versus Physical Database Models 146
Control 222
Overcoming the Limitations of the Applications Synopsis 223
Approach 148 Organizational Governance 224
Database Essentials 150 Enterprise Risk Management 225
Logical Database Models 150 The Sarbanes-Oxley Act of 2002 228
Elements of Relational Databases 153 Defining Internal Control 232
Normalization in Relational Databases 154 The COSO Definition of Internal Control 232
Using Entity-Relationship Models 160 Working Definition of Internal Control 235
Using Databases and Intelligent Systems to Aid Fraud and Its Relationship to Control 237
Decision Makers 167 Implications of Computer Fraud and Abuse 240
Decision Aids: Decision Support Systems, Executive Ethical Considerations and the Control
Information Systems, and Group Support Environment 241
Systems 167 A Framework for Assessing the Design of a System of
Expert Systems 169 Internal Control 243
Intelligent Agents 174 Control Goals of Operations Processes 246
Data Warehouses 175 Control Goals of Information Processes 247
Control and Audit Implications 175 Control Plans 250
Knowledge Management Systems 176 Summary 253
Summary 178 Key Terms 254
Key Terms 178 Review Questions 254
Review Questions 179 Discussion Questions 255
Discussion Questions 180 Short Problems 256
Short Problems 181 Problems 257
Problems 181

6 Relational Databases and SQL 188 8 Controlling Information Systems: Introduction to

Synopsis 189 Pervasive Controls 262
Introduction 190 Synopsis 264
Business Intelligence (BI) 190 Introduction 264
Big Data, BI, and Analytics 191
Organizational Design Control Plans 264
REA Modeling 192 The Segregation of Duties Control Plan 265
Entities and Attributes 192
Personnel Policy Control Plans 268
Relationships 195
Selection and Hiring Control Plans 268
Model Constraints 197
Retention Control Plans 268
REA Data Models and E-R Diagrams 199
Personnel Development Control Plans 268
Relational Databases 200 Personnel Management Control Plans 268
Relational Database Concepts 201 Personnel Termination Control Plans 270
Mapping an REA Model to a Relational
Monitoring Control Plans 270
DBMS 204 Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
 Contents xi

IT General Controls and the COBIT 4.1 Discussion Questions 344

Framework 271 Short Problems 345
A Hypothetical Computer System 272 Problems 347
The Information Systems Organization 273
The COBIT 4.1 Framework 276
COBIT 4.1’s Four Broad IT Control Process
PART 4
Domains 276 BUSINESS PROCESSES
Plan and Organize Domain 277
IT Process 1: Establish Strategic Vision for Information 10 The Order Entry/Sales (OE/S) Process 356
Technology 278 Synopsis 357
IT Process 2: Develop Tactics to Plan, Communicate,
Introduction 357
and Manage Realization of the Strategic Vision 279
Process Definition and Functions 358
Acquire and Implement Domain 281
IT Process 3: Identify Automated Solutions 281
Organizational Setting 358
A Horizontal Perspective 359
IT Process 4: Develop and Acquire IT Solutions 281
A Vertical Perspective 361
IT Process 5: Integrate IT Solutions into Operational
Managing the OE/S Process: Satisfying Customer
Processes 283
Needs 362
IT Process 6: Manage Changes to Existing IT
Connecting with Customers with Web 2.0 and Cloud
Systems 283
Computing 362
Deliver and Support Domain 284
Decision Making and Kinds of Decisions 364
IT Process 7: Deliver Required IT Services 284
Using Data Mining to Support Marketing 365
IT Process 8: Ensure Security and Continuous
Mastering Global E-Business 366
Service 285
Customer Relationship Management Systems 366
IT Process 9: Provide Support Services 293
Logical Description of the OE/S Process 368
Monitor and Evaluate Domain 293 Logical Data Flow Diagrams 368
IT Process 10: Monitor and Evaluate the Logical Data Descriptions 375
Processes 293 Logical Database Design 376
COBIT 5 295 Physical Description of the OE/S Process 379
COBIT 5’s Five GEIT Principles and Seven Electronic Data Capture 379
Enablers 295 Digital Image Processing 380
COBIT 5’s Domains and Governance Processes 297 The OE/S Process 380
Summary 299 Management Reporting 382
Key Terms 299 Application of the Control Framework 383
Review Questions 300 Control Goals 383
Discussion Questions 301 Recommended Control Plans 386
Short Problems 302 Summary 390
Problems 304 Key Terms 392
Review Questions 392
9 Controlling Information Systems: Business Discussion Questions 393
Process and Application Controls 311 Short Problems 394
Synopsis 313 Problems 395
Introduction 314
The Control Framework 314 11 The Billing/Accounts Receivable/Cash Receipts
The Control Matrix 314 (B/AR/CR) Process 403
Steps in Preparing the Control Matrix 315 Synopsis 404
Sample Control Plans for Data Input 321 Introduction 404
Control Plans for Manual and Automated Data Organizational Setting 405
Entry 322 Using Technology to Optimize Cash
System Description and Flowchart 322 Resources 407
Applying the Control Framework 324 The Fraud Connection 411
Control Plans for Data Entry with Batches 330 Logical Process Description 412
System Description and Flowchart 330 Logical Data Flow Diagrams 412
Applying the Control Framework 331 Logical Data Descriptions 419
Summary 339 Logical Database Design 420
Key Terms 340 Types of Billing Systems 422
Appendix 9A: Public Key Cryptography and Digital Physical Description of the Billing Process 424
Signatures 340 The Billing Process 424
Review Questions 343 Selected Process Outputs 425
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xii Contents

Application of the Control Framework for the Billing Processing Noninvoiced Disbursements 505
Process 426 Logical Data Descriptions 507
Control Goals 426 Logical Database Design 507
Recommended Control Plans 428 Technology Trends and Developments 509
Physical Description of the Cash Receipts Physical Process Description 513
Process 430 Discussion and Illustration 513
Application of the Control Framework for the Cash Record Accounts Payable 513
Receipts Process 432 Make Payments 515
Control Goals 432 Exception Routines 515
Recommended Control Plans 434 The Fraud Connection 517
Nonfraudulent Losses 519
Summary 437
Application of the Control Framework 520
Key Terms 438
Control Goals 520
Review Questions 438 Recommended Control Plans 522
Discussion Questions 439 Summary 525
Short Problems 440 Key Terms 526
Problems 442 Review Questions 526
Discussion Questions 527
12 The Purchasing Process 451 Short Problems 527
Synopsis 452 Problems 530
Introduction 452
Process Definition and Functions 452 14 The Human Resources (HR) Management
Organizational Setting 453
An Internal Perspective 453
and Payroll Processes 536
Organizational Setting and Possible Goal Synopsis 537
Conflicts 455 Introduction 538
An External Perspective 455 Process Definition and Functions 538
Supply Chain Management 456 Definition of the HR Management Process 539
Logical Process Description 460 Definition of the Payroll Process 539
Discussion and Illustration 461 Integration of the HR Management and Payroll
Determine Requirements 461 Processes 539
Logical Data Descriptions 468 The HR Management Process 540
Logical Database Design 469 Organizational Setting and Managerial Decision
Technology Trends and Developments 469 Making 541
Physical Process Description 472 Technology Trends and Developments 543
Discussion and Illustration 472 Implementing the HR Management Process 543
The Fraud Connection 477 Processing Inputs 545
Application of the Control Framework to Processing Logic and Process Outputs 547
Purchasing 478 Key Data Tables 548
Control Goals 478 The Payroll Process 549
Recommended Control Plans 482 Organizational Setting 549
Summary 485 Logical Description of the Payroll Process 550
Implementing the Payroll Process 554
Key Terms 486
The Fraud Connection 558
Review Questions 486 Application of the Control Framework 559
Discussion Questions 487 Summary 564
Short Problems 488 Key Terms 565
Problems 489 Review Questions 565
Discussion Questions 566
13 The Accounts Payable/Cash Disbursements Short Problems 567
(AP/CD) Process 496 Problems 570
Synopsis 497
Introduction 497 15 Integrated Production Processes (IPPs) 576
Process Definition and Functions 497
Synopsis 577
Organizational Setting 498
Competing in a Global Manufacturing
A Horizontal Perspective 498
A Vertical Perspective 500 Environment 577
Product Innovation 579
Logical Process Description 501
Production Process Innovation 581
Discussion and Illustration 501
Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
 Contents xiii

Supply Chain Management (SCM) 581 Key Terms 637

Management Accounting Systems 582 Review Questions 637
Integrated Production Processes (IPPs) 584 Discussion Questions 638
Design Product and Production Processes 584 Short Problems 639
Generate Master Production Schedule 587 Problems 639
Determine Needs for Materials 589
Develop Detailed Production Instructions 592
Manufacturing (Production Work Centers) 594 PART 6
Record Manufacturing Events 595 ACQUIRING AN AIS
Generate Managerial Information 597
Cost Accounting: Variance Analysis 599
Record Standard Costs 599
17 Acquiring and Implementing Accounting
Compute Raw Material Quantity Variance 601 Information Systems 644
Compute Direct Labor Variances 601 Synopsis 645
Close Manufacturing Orders 601 Introduction 647
Compute Manufacturing Overhead Variances 601 Acquiring an AIS from External Parties 647
Inventory Management 602 Managing the Systems Development Process 648
Decision Makers and Types of Decisions 602 Systems Development Methodology 649
The Fraud Connection 603
Step 1: Systems Survey 651
Inventory Process Controls 605
Step 2: Structured Systems Analysis 654
Summary 607 Systems Analysis Definition and Tasks 654
Key Terms 608 The Analysis Deliverable: The Approved Systems
Review Questions 608 Analysis Report 655
Discussion Questions 609 Cost/Effectiveness Study 656
Short Problems 610 Complete and Package the Approved Systems Analysis
Problems 611 Report 658
Step 3: Systems Selection 659
The Systems Selection Deliverable: The Approved
PART 5 Configuration Plan 659
REPORTING Hardware Acquisition Alternatives 660
The Intermediate Steps in Systems Selection 661
16 The General Ledger and Business Reporting Step 4: Structured Systems Design 665
(GL/BR) Process 614 Definition and Goals 666
The Systems Design Deliverable: The Approved
Synopsis 615 Systems Design Document 666
System Definition and Functions 615 Step 5: Systems Implementation 667
Organizational Setting 616 The Systems Implementation Deliverable: The Project
Horizontal Perspective of the General Ledger and Completion Report 667
Business Reporting Process 616 Approaches to Implementation 668
Horizontal and Vertical Information Flows 620 The Intermediate Steps in Systems
Logical System Description 620 Implementation 670
Discussion and Illustration 620 Test the System 671
The General Ledger Master Data 625 Conduct Conversion 672
Coding the General Ledger Chart of Accounts 625 Step 6: Post-Implementation Review 672
Limitations of the General Ledger Approach 626 Step 7: Systems Maintenance 673
Technology-Enabled Initiatives and the Reporting Accountant Involvement in AIS Acquisition/
Environment 628 Development and Implementation 674
ERP Financial Module Capability 628
Summary 676
Balanced Scorecard 630
Business Intelligence 630
Key Terms 676
eXtensible Business Reporting Language (XBRL) 630 Review Questions 677
Financial Reporting Fraud 633 Discussion Questions 678
The Sarbanes-Oxley Act 634 Short Problems 679
The Impact of U.S. GAAP and IFRS Problems 680
Convergence 634
Current Environment for External Financial Glossary 685
Reporting 635 Index 703
Summary 636

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Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
 PREFACE
Welcome to the beginning of a journey through the dynamic field of accounting
information systems. We are very pleased that you have chosen to become another
member of our international community of students, accounting professionals, and
educators who make this book an integral part of their library as a text and reference
tool. We are committed to making the journey through this complex, challenging,
and exciting topic as straightforward and pleasant as possible. These challenging
topics are tackled in a conversational and relaxed tone, rather than pretentious, tech-
nical language. At the same time, the text fully explores the integrated nature of the
topic with its foundations in information technology, business processes, strategic
management, security, and internal control. Thank you for the opportunity to serve
as your guide on this journey. Before beginning, let’s discuss two key ideas that
inspire the story in the text. First, the accountant is defined as an information man-
agement and business measurement professional. Second, information systems consist
of integral parts working together to enable the organization to progress and move
forward. These two philosophies are briefly described before addressing the most fre-
quently asked questions (FAQs) by users of this book.

Accountant as an Information Management

and Business Measurement Professional
There is no doubt that the long-standing image of the accountant as a conservative,
green eye shaded, nonsocial employee who is tucked in the back room of an organi-
zation has been forever shattered. Today’s accounting professional is relied on by
owners and managers to identify and monitor enterprise risks (events that may
cause an entity to fail to achieve its objectives); assure the reliability of information
systems used to gather, store, and disseminate key information for decision making;
and possess the essential general business knowledge, coupled with business process
measurement and assessment skills, needed to evaluate the state of the business enter-
prise and its supporting operations. In a post-Enron/post-WorldCom era, a primary
focus of organizations is on governance, both organizational and IT, and enterprise
risk management (ERM). The accounting professional (as external auditor, internal
auditor, corporate accountant, or manager) is increasingly expected to take the lead-
ership role in enhancing organizational governance and identifying and mitigating
enterprise risks.
Accordingly, the accounting professional must arrive on the job equipped with
a solid understanding of (1) key information qualities, (2) critical information tech-
nologies that drive the information systems, (3) core business processes that allow
an organization to operate effectively and efficiently, (4) common documentation
tools used to diagram and assess business processes, and (5) vital organizational
and IT governance and internal control concepts that can be applied to mitigate
risks. Each of these fundamental knowledge requirements is addressed throughout
this book.

Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
xv
xvi Preface

Information Systems: Integrated Elements Moving

the Organization Forward
In today’s IT-centric world, organizations clearly can neither operate nor survive—
much less thrive—without information systems. The quality of the information sys-
tems and the reliability of the information available through such systems dictate, to a
large degree, the effectiveness of decision making within the organization. Without
good information, managers cannot make sound decisions. It is imperative that all
pieces of the information system be in sync and operating effectively if the enterprise
as a whole is to operate effectively and efficiently and move forward in a positive
direction. Figure P.1 shows the integrated nature of information systems components.
These elements must be sound across all dimensions for the organization to safely,
yet quickly, move forward. Any weakness in these elements puts successful outcomes
at risk. The enterprise depends on safe and secure information systems that allow the
organization to move forward in a controlled, yet competitive, manner.
Following are the five integral components of the information system:
An enterprise database stores data related to an enterprise’s activities and
resources. This includes views of the database for each business process that sup-
ports effective decision making and allows the processes to operate effectively.
Database controls that safeguard data in an enterprise database from illicit access,
destruction, and corruption.

FIGURE P.1 Information Systems-Integrated Elements

Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
 Preface xvii

Business processes (e.g., OE/S, B/AR/CR) that reflect the core activities undertaken
by an organization in achieving its business objectives. These processes include
such activities as selling goods or services, collecting payment, purchasing mate-
rials or inventory, paying for those items, hiring and retaining a quality set of
employees, and producing goods or services for sale. All of the processes both
use and generate data that is stored in the enterprise database.
Business process controls and application controls are the procedures put in place within
each business process to identify specific business risks, prevent identified risks
from disrupting operations or corrupting data, detect failures that get past preventive
measures, and correct detected errors and irregularities that slip past the control
boundary.
Pervasive controls represent the overall organizational governance structure and related
control procedures that are designed to create a regulated organization that can face
the challenges of the external business environment, keep the enterprise on track and
moving forward in a controlled manner, as well as outperforming its competitors.
Each of these components is explored in detail throughout the book. After com-
pleting the study of the concepts presented in this text, you should have a strong
grounding in the critical knowledge necessary to help an organization create and
manage effective information systems that minimize related enterprise risks.

Frequently Asked Questions (FAQs)

When examining a book and considering how to most effectively acquire the infor-
mation in which you are particularly interested, several questions may arise that need
to be answered to help make this process more efficient. In the FAQ section of the
preface, we will answer the questions most frequently asked by previous adopters and
readers of this book. Hopefully, the answers to your most pressing questions can be
found in the following paragraphs.

FAQ #1: What Are the Core Themes of This Book?

The book’s focus is on providing the skills necessary for a foundation in enterprise
risk management (ERM)—particularly as these risks pertain to business processes
and their information systems components. Fundamental to an ERM orientation,
from an information systems perspective, are the underlying enterprise systems,
e-business systems, and controls for monitoring the operation of these systems. The
emphasis on these core themes is apparent even by reviewing the table of contents.
Chapters 2 and 3 immediately focus on enterprise systems and e-business in the
introductory section of the text. Controls are the focus of Chapters 7, 8, and 9.
More importantly, however, these themes are carried throughout the remainder of
the text in the integrative fashion for which the previous nine editions have been
written. Icons are included in the margins throughout the book to help emphasize
the coverage of these core themes in their integrated state and to facilitate absorption
of the material by the reader. Given the critical nature of these three themes, the fol-
lowing paragraphs provide brief explanations for each.

Enterprise Systems Enterprise systems integrate the business process functionality

and information from all of an organization’s functional areas, such as marketing and
sales, cash receipts, purchasing, cash disbursements, human resources, production and
logistics, and business reporting (including financial reporting). They enable the
Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
xviii Preface

coordinated operation of these functions and provide a central information resource

for the organization. The concept of enterprise systems can be realized in various
ways. For instance, an organization might develop its own separate business process
systems and tie them together in an integrated manner. Or an organization could
purchase an enterprise system from a vendor. Such externally acquired systems are
commonly called enterprise resource planning (ERP) systems—software packages
that can be the core systems necessary to support enterprise systems. A number of
ERP systems are commercially available, with SAP® and Oracle® dominating the
large- and medium-sized enterprise markets. The Microsoft® Dynamics™ line of
products is a major player in the small- and medium-sized enterprise markets. Many
organizations use a combination of ERP systems, externally purchased subsystems,
and internally developed subsystems to create an overall enterprise system that best
fits their needs.

E-Business E-business (electronic business) is the application of electronic networks

(including the Internet) to exchange information and link business processes among
organizations and individuals. These processes include interaction between back-
office (i.e., internal) processes, such as distribution, manufacturing, and accounting,
and front-office (i.e., external) processes, such as those that connect an organization
to its customers and suppliers. Traditionally, e-business has been driven in business-
to-business (B2B) environments through electronic data interchange (EDI). The
most familiar form of e-business is the business-to-consumer (B2C) model where
interactions are largely driven by browser-based applications on the Internet. This
communication medium has spilled over into the B2B arena, replacing EDI in some
cases, while also providing opportunities for new B2B interaction in this rapidly
changing environment.

Controls Internal control is a process—effected by an entity’s board of directors,

management, and other personnel—designed to provide reasonable assurance regard-
ing the achievement of objectives in the following categories: effectiveness and effi-
ciency of operations, reliability of reporting, and compliance with applicable laws
and regulations. A strong system of internal controls is imperative for effective
ERM and is of great interest to top management, auditors, and external stakeholders.

FAQ #2: How Does This Book Present Accounting

Information Systems?
This book is organized into six parts. The following paragraphs discuss briefly each
of the components of this book.
Part 1: Understanding Information Systems consists of three chapters. Chap-
ter 1 provides an overview of basic information systems concepts and explores the
critical characteristics of information that must be considered in systems design and
evaluation. Chapter 2 introduces the concept of enterprise systems and the key role
that these systems play in the successful and timely operation of contemporary enter-
prises. Chapter 3 addresses the extended enterprise environment, the e-business rela-
tionships that an organization forms when linking its organization with the
individuals or other organizations that represent their customers and vendors, as
well as other stakeholders.
Part 2: Organizing and Managing Information includes three chapters. Chapter 4
provides the basic tools necessary for diagrammatically documenting organiza-
tional data flows (data flow diagrams—DFDs) and business processes (systems
Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
 Preface xix

flowcharts). This chapter is divided into sections focusing first on reading docu-
mentation and then on creating documentation to meet the varied needs of our
readers. Chapter 5 provides a more comprehensive exploration of data storage
methods, the role of databases in data management, and the various business intel-
ligence tools that are available for making sense out of the vast enterprise databases
to enhance strategic decision making. Chapter 5 also includes sections on reading
and understanding entity relationship (E-R) diagrams (used to model database
structures). Chapter 6 takes a deeper look at modeling information systems using
the Resources-Events-Agents (REA) method, creating E-R diagrams, mapping
these diagrams to relational databases, and using SQL to manipulate and retrieve
data from relational databases.
Part 3: Enterprise Risk Management consists of three chapters exploring the
various dimensions of organizational governance and associated effective internal
control systems. Chapter 7 contains an overview of internal control frameworks,
including the new framework Enterprise Risk Management—Integrated Framework;
general organizational governance guidelines; and the changes effected by the
Sarbanes-Oxley Act of 2002. Chapter 8 begins with a discussion of pervasive con-
trols that apply to both manual and IT environments. This is followed by sections
designed around COBIT, an internationally recognized framework for IT control
that focuses on the controls that address risks emanating from information systems
and can put an enterprise in a condition of acute risk if not properly monitored and
controlled. Chapter 9 focuses on the control procedures applicable to minimize
such risks and presents a methodology for comprehensively evaluating the risks
and controls within a defined business process. This framework is subsequently
demonstrated and applied across the business processes presented in Chapters 10
through 14.
Part 4: Business Processes examines the various processes that are necessary
for an enterprise to successfully operate. These six chapters focus on applications
supported by ERP system implementations (including exhibits of screens from
SAP® and Microsoft Dynamics GP® software), the key controls for maintaining
successful business processes, and the application of the methodology for evaluating
risks and controls within a given business process. The order-to-cash (revenue)
flows are captured in Chapter 10 and 11. The purchase-to-pay (expense) flows are
captured in Chapter 12 and 13. We round out coverage of the core business pro-
cesses with Chapter 14, “The Human Resources (HR) Management and Payroll
Processes,” and Chapter 15, “Integrated Production Processes (IPP).”
Part 5: Reporting includes Chapter 16, which deals with the reporting process,
in which information from core business processes is developed into financial
reports for internal and external usage. This chapter includes basics, such as infor-
mation flows related to the process, as well current technologies, such as ERPs and
XBRL.
Part 6: Acquiring an AIS consists of Chapter 17, which provides an overview of
the selection of accounting information systems, including the choices related to the
buy-versus-build decision. With extensive use of off-the-shelf software, including
ERP software that can be modified to fit the business needs of an enterprise, Chapter
17 provides details that should be considered when selecting the appropriate soft-
ware. The chapter also provides information to help interpret the proper use of
internal and external sources. The chapter includes topics such as AIS acquisitions
from third parties and the systems development life cycle (analysis, selection and
design, implementation, and operation phases).
Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
xx Preface

FAQ #3: Where Can I Find Information About the Sarbanes-Oxley

(SOX) Act of 2002, Especially SOX Section 404?
To help you find information regarding the Sarbanes-Oxley Act of 2002, we have
added SOX icons in the margins where the topic is covered. Chapter 1 provides an
overview of Sections 404 and 409 of SOX, including the overall implications for the
accountant as an information management and business measurement professional.
Chapter 4 discusses preparing documentation of business processes, a first step in a
SOX 404 review. Chapter 7 describes the effect of SOX Sections 210, 302, and 404
on organizational governance, IT governance, and ERM. Chapters 7 through 9
describe the requirements of SOX 404 and PCAOB Auditing Standard No. 5 regard-
ing the “effectiveness of design of internal controls” (leaving the “effectiveness of
operations of internal controls” for the auditing courses and texts). Chapters 7
through 14 also introduce and use the control matrix, a tool used by systems
designers and auditors to assess the effectiveness of control design and by auditors
to design tests for effectiveness of operations of internal control. Finally, Chapter 16
discusses the effect on internal control reporting and financial reporting as the
requirements in SOX Sections 302, 401, 404, and 409.

FAQ #4: How Can This Book Be Adapted to Meet a User’s Desired
Content Coverage?
Learning from an enterprise risk management (ERM) approach,1 a user should focus on
three key components of the text: (1) documentation tools for diagramming and ana-
lyzing business processes, (2) ERM and component internal control concepts, and (3)
core business processes enabling enterprises to successfully complete order-to-cash
(revenue) and purchase-to-pay (expenditure) activities. An ERM focus also necessi-
tates the consideration of enterprise systems and e-business concepts. But, given
that these are fundamental threads running throughout the text, they should be cov-
ered with any approach. Coverage of ancillary topics related to database management
systems and other key business processes is recommended (e.g., human resources
management and payroll processes, integrated production processes, and the general
ledger and business reporting process). Depending on a user’s interests, exploring rela-
tional databases in detail or covering only the foundations of the systems development
process may be necessary. Recommendations and options are depicted in Figure P.2 to
assist in the decision process.
Learning from a database or REA approach, a user would want to focus on two key
components of the text: (1) documentation and modeling skills for relational data-
bases and (2) core business processes that must be integrated in enterprise-level data-
bases. Additionally, the user would want to confer with appropriate external support
specifically focused on REA modeling techniques if extended coverage is desired. A
database approach can be used with the text without these additional materials if
REA models are not necessarily a preference. Again, a database approach also would
necessitate the consideration of enterprise systems concepts, which are fundamental
threads running throughout the text. A database approach may focus on only a lim-
ited core set of chapters combined with an outside database software text or may be

1
This approach also might be called the business process approach, the accounting applications approach, or the
accounting cycles approach.

Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
 Preface xxi

FIGURE P.2 Selecting Chapters to Meet Selected Pedagogical Objectives

Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
xxii Preface

supplemented with other key AIS topics, additional business processes, corporate
governance, and IT controls. Our recommendations and options are depicted in Fig-
ure P.2 to assist in the decision process.
Learning from a systems development approach, a user would want to focus on three
key components of the text: (1) documentation tools for diagramming and analyzing
business processes, (2) structured systems analysis and design (Chapter 17), and (3)
core business processes enabling enterprises to successfully complete order-to-cash
(revenue) and purchase-to-pay (expenditure) activities. A systems development
approach also necessitates the consideration of enterprise systems—a fundamental
thread running throughout the text. Coverage is recommended of ancillary topics
related to database management systems, ERM, and general ledger and business
reporting. Depending on a user’s interests, it may be necessary to explore relational
databases in detail and to cover human resources management and payroll and inte-
grated production processes. Recommendations and options for this approach are
also depicted in Figure P.2.

FAQ #5: Does the Book Fit the Core Competencies Guidelines
of the AICPA Vision Project?
Several professional bodies across the globe have undertaken projects to better
understand how the environment of professional accounting is changing and how
these changes impact the required competencies for skilled professionals. Although
responding to all of the reports around the globe is not possible in this preface, we
will briefly review how the text facilitates the preparation of new professionals based
on the results of one such report—the American Institute of Certified Public
Accountants (AICPA) CPA Vision Project. Let’s take a look at how this book
supports the knowledge prerequisites for attaining each of the AICPA CPA Vision
Project’s five identified core competencies:
Communication and Leadership Skills: Development of communication and leader-
ship comes largely through practice. The study of AIS provides great opportu-
nities for students to participate in written and oral presentations about the
analysis of problems. Throughout the text, a host of documentation tools are
covered and applied, including flowcharts, data flow diagrams, narratives, entity-
relationship diagrams, and control matrices. Chapter 17 describes a variety of
reports used in the systems analysis and design process. Mastery of these tools
can facilitate effective synthesis and communication of complex information in
an easily explained form.
Strategic and Critical Thinking Skills: The documentation tools noted under the
communication section further enhance a student’s ability to link data, knowl-
edge, and insight related to information technology, internal control, and busi-
ness processes to solve complex problems. Numerous short and long cases
along with concise problems are presented throughout the book to provide
ample opportunity to practice the critical and strategic skills necessary to relate
to business environments.
Focus on the Customer, Client, and Market: The early segments of the book are ori-
ented toward assembling a set of foundational skills related to documentation,
systems environments, enterprise systems, e-business, and internal control
assessment.
The later chapters bring all the information together to analyze the business
processes of an entity. This analysis integrates the information for management
Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
 Preface xxiii

decision making; the aggregation and processing of information, key controls,

and business process objectives allows a student to better understand the full
scope of an organization’s business processes, not just the accounting aspects.
This prepares students for entering different business environments, analyzing
business activities, and identifying areas for strategic improvement.
Interpretation of Converging Information: As noted under the prior competency
statement on customers, clients, and markets, the core chapters of this text
address the integration of financial and nonfinancial information to solve
problems. Consideration of nonfinancial information is usually the weakest
point for accounting graduates, and the strategies used in the text should help
counteract this weakness.
Technologically Adept: Throughout the text, emerging technologies that are
reshaping the business environment are described and demonstrated within the
context of a business process. The focus on emerging technologies helps the stu-
dent to understand how new technologies can be used to improve business effi-
ciency and effectiveness and to leverage competitive advantage.

FAQ #6: How Does the Text Help Prepare Students

for the U.S. CPA Exam?
In the United States, the CPA Examination is of interest for those about to enter the
accounting profession. Recent changes in the exam have not significantly affected this
book because the philosophy has long been consistent with the exam’s evolving con-
tent. Students need to have a broad understanding of the business environment, how
information is used by business decision makers, and the organizational control struc-
tures that should be in place to minimize risk to the enterprise. Thus, this book con-
tinues to be an excellent source for helping students prepare for the testing methods
and exam content. The exam testing methods require the use of certain software
tools but also use a host of case studies, called “simulations,” to provide information
that must be critically examined and synthesized. The extensive use of small and large
cases in this book should help students prepare for these simulation problems. The
book’s approach emphasizes several skills being tested by the current exam: commu-
nication, research, analysis, judgments, and comprehension.
As for content on the exam, this book is also well positioned to help. The audit-
ing and attestation section of the exam requires examinees to have an understanding
of enterprise-level controls and the technology-based environments in which auditing
is conducted. This book emphasizes enterprise systems, e-business, database environ-
ments, control frameworks, IT controls, and business process environments—all of
which will be helpful in the exam environment. Technology concepts are even more
critical in preparing for the business environment and concepts portion of the exam.
That section of the exam not only includes technology but also covers business struc-
ture (an item addressed within the context of each business process in the text), mea-
surement (i.e., managerial), and general business environments and concepts. As to
this latter section, the detailed business process chapters (Chapters 10 through 16)
describe the overall business context and how information flows from the transaction
side through to be used by key management decision makers. This presentation
should aid in understanding how contemporary organizations operate. The focus in
the book on enterprise systems and e-business should further aid in preparing for
exam coverage of state-of-the-art technologically enabled business environments.

Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
xxiv Preface

Instructors may also assign end-of-chapter questions and problems that are tar-
geted to specific content standards of the CPA exam. See the Instructional Supplements
section below, which describes the classification matrices in the Solutions Manual.
These matrices identify where each end-of-chapter question/problem covers specific
expectations of education, from the perspectives of the authors, based on the
AICPA’s content standards for the CPA Exam.

FAQ #7: Does the Book Provide a Foundation for ISACA’s CISA
Exam?
Another question that frequently arises is whether the foundation-level skills for the
Information Systems Audit and Control Association’s (ISACA) Certified Information
Systems Auditor (CISA) Exam are covered. Foundation-level skills are also com-
monly required for several other global accounting organizations’ certification pro-
cesses for IT specialization.
Let’s take a brief look at the six content areas covered by the CISA Exam (as of
the June 2011 exam):
Content Area 1—IS Audit Process (10% of the exam): Chapters 7 through 9 provide
the foundation for understanding how to assess the risks that must be considered
in contemporary risk-based audit approaches. Chapters 7 through 14 describe
control objectives and controls related to information systems.
Content Area 2—IT Governance (15%): Chapters 7 and 8 introduce organizational
and IT governance frameworks and discuss related issues such as IT organiza-
tional structures, IT strategy, and risk management. Chapters 7 and 8 also give
extensive coverage to the COSO, ERM, and COBIT control frameworks.
Content Area 3—Systems and Infrastructure Life Cycle (16%): Chapters 8 and 17
describe best practices for project governance and systems development,
including requirements analysis, systems acquisition, and change controls.
Chapters 9 through 14 give extensive coverage to control objectives and tech-
niques for IT systems applications/business processes. Finally, Chapters 2 and 3
describe enterprise architectures for data, applications, and technology, includ-
ing enterprise systems, Web services, and Web-based applications. These are
further discussed in the context of specific business processes in Chapters 10
through 14.
Content Area 4—IT Service Delivery and Support (14%): Chapters 2 and 3 intro-
duce IT infrastructures and discuss how these can support organization objec-
tives. These issues are further discussed in the context of specific business
processes in Chapters 10 through 14. Chapter 8 introduces best practices for
the management of IT operations. Chapters 5 and 6 describe database manage-
ment systems.
Content Area 5—Protection of Information Assets (31%): Chapters 7 through 9
focus on the control structures that should be in place at the environmental,
physical, and logical levels to provide both pervasive and specific controls over
IT systems. These controls include logical and physical access to IT assets,
encryption and public-key cryptography, and environmental protection.
Content Area 6—Business Continuity and Disaster Recovery (14%): Chapter 8 pro-
vides an overview of the core concepts underlying disaster recovery and business
continuity in business environments. Although the knowledge is at a founda-
tional level, the concepts are easily extended because the business process envir-
onments are explored later in the text.
Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-300
Another Random Scribd Document
with Unrelated Content
惡！因何聽信娼婦，打死西門氏，方令上吊，有何理說？”敬濟磕頭告
道：“望乞青天老爺察情，小的怎敢打死他。因為搭伙計在外，被人坑
陷了資本，著了氣來家，問他要飯吃。他不曾做下飯，委被小的踢了
兩腳。他到半夜自縊身死了。”知縣喝道：“你既娶下娼婦，如何又問
他要飯吃？尤說不通。吳氏狀上說你打死他女兒，方纔上吊，你還不
招認！”敬濟說：“吳氏與小的有仇，故此誣陷小的，望老爺察情。”知
縣大怒，說：“他女兒見死了，還推賴那個？”喝令左右拿下去，打二
十大板。提馮金寶上來，拶了一拶，敲一百敲。令公人帶下收監。次
日，委典史臧不息帶領吏書、保甲、鄰人等，前至敬濟家，抬出屍
首，當場檢驗。身上俱有青傷，脖項間亦有繩痕，生前委因敬濟踢打
傷重，受忍不過，自縊身死。取供具結，回報縣中。知縣大怒，又打
了敬濟十板。金寶褪衣，也是十板。問陳敬濟夫毆妻至死者絞罪，馮
金寶遞決一百，發回本司院當差。

這陳敬濟慌了，監中寫出貼子，對陳定說，把布鋪中本錢，連大姐
頭面，共湊了一百兩銀子，暗暗送與知縣。知縣一夜把招捲改了，止
問了個逼令身死，系雜犯，準徒五年，運灰贖罪。吳月娘再三跪門哀
告。知縣把月娘叫上去，說道：“娘子，你女兒項上已有繩痕，如何問
他毆殺條律？人情莫非忒偏向麽？你怕他後邊纏擾你，我這裡替你取
了他杜絕文書，令他再不許上你門就是了。”一面把陳敬濟提到跟前，
分付道：“我今日饒你一死，務要改過自新，不許再去吳氏家纏擾。再
犯到我案下，決然不饒。即便把西門氏買棺裝殮，發送葬埋來回話，
我這裡好申文書往上司去。”這敬濟得了個饒，交納了贖罪銀子，歸到
家中，抬屍入棺，停放一七，念經送葬，埋城外。前後坐了半個月
監，使了許多銀兩，唱的馮金寶也去了，家中所有都乾凈了，房兒也
典了，剛刮剌出個命兒來，再也不敢聲言丈母了。正是：禍福無門人
自招，須知樂極有悲來。有詩為證：

風波平地起蕭牆，義重恩深不可忘。水溢藍橋應有會，三星權
且作參商。
 第九十三回 王杏庵義恤貧兒 金道士孌淫少弟

詩曰：

階前潛制淚，眾里自嫌身。氣味如中酒，情懷似別人。
暖風張樂席，晴日看花塵。儘是添愁處，深居乞過春。

話說陳敬濟，自從西門大姐死了，被吳月娘告了一狀，打了一場官
司出來，唱的馮金寶又歸院中去了，剛刮剌出個命兒來。房兒也賣
了，本錢兒也沒了，頭面也使了，家伙也沒了。又說陳定在外邊打發
人，克落了錢，把陳定也攆去了。家中日逐盤費不周，坐吃山空，不
時往楊大郎家中，問他這半船貨的下落。一日，來到楊大郎門首，叫
聲：“楊大郎在家不在？”不想楊光彥拐了他半船貨物，一向在外，賣
了銀兩，四散躲閃。及打聽得他家中吊死了老婆，他丈母縣中告他，
坐了半個月監，這楊大郎就驀地來家住著。聽見敬濟上門叫他，問貨
船下落，一徑使兄弟楊二風出來，反問敬濟要人：“你把我哥哥叫的外
面做買賣，這幾個月通無音信，不知拋在江中，推在河內，害了性
命，你倒還來我家尋貨船下落？人命要緊，你那貨物要緊？”這楊二風
平昔是個刁徒潑皮，耍錢搗子，胳膊上紫肉橫生，胸前上黃毛亂長，
是一條直率光棍。走出來一把扯住敬濟，就問他要人。那敬濟慌忙掙
開手跑出回家來。這楊二風故意拾了塊三尖瓦楔，將頭顱鑽破，血流
滿面，趕將敬濟來，罵道：“我肏你娘娘！我見你家甚麼銀子來？你來
我屋裡放屁，吃我一頓好拳頭。”那敬濟金命水命，走投無命，奔到
家，把大門關閉如鐵桶相似，由著楊二風牽爹娘，罵父母，拿大磚砸
門，只是鼻口內不敢出氣兒。又況才打了官司出來，夢條繩蛇也害
怕，只得含忍過了。正是：

嫩草怕霜霜怕日，惡人自有惡人磨。

不消幾時，把大房賣了，找了七十兩銀子，典了一所小房，在僻巷
內居住。落後兩個丫頭，賣了一個重喜兒，只留著元宵兒和他同鋪
歇。又過了不上半月，把小房倒騰了，卻去賃房居住。陳安也走了，
家中沒營運，元宵兒也死了，止是單身獨自，家伙桌椅都變賣了，只
落得一貧如洗。未幾，房錢不給，鑽入冷鋪內存身。花子見他是個富
家勤兒，生得清俊，叫他在熱炕上睡，與他燒餅兒吃。有當夜的過來
教他頂火夫，打梆子搖鈴。

那時正值臘月，殘冬時分，天降大雪，吊起風來，十分嚴寒。這工
敬濟打了回梆子，打發當夜的兵牌過去，不免手提鈴串了幾條街巷。
又是風雪，地下又踏著那寒冰，凍得聳肩縮背，戰戰兢兢。臨五更雞
叫，只見個病花子躺在牆底下，恐怕死了，總甲分付他看守著，尋了
把草叫他烤。這敬濟支更一夜，沒曾睡，就歪下睡著了。不想做了一
夢，夢見那時在西門慶家，怎生受榮華富貴，和潘金蓮勾搭，頑耍戲
謔，從睡夢中就哭醒來。眾花子說：“你哭怎的？”這敬濟便道：“你眾
位哥哥，我的苦楚，你怎得知？

頻年困苦痛妻亡，身上無衣口絕糧。馬死奴逃房又賣，隻身
獨自在他鄉。 朝依肆店求遺饌，暮宿莊園倚敗牆。只有一條身
後路，冷鋪之中去打梆。”

陳敬濟晚夕在冷鋪存身，白日間街頭乞食。

清河縣城內有一老者，姓王名宣，字廷用，年六十餘歲，家道殷
實，為人心慈，仗義疏財，專一濟貧拔苦，好善敬神。所生二子，皆
當家成立。長子王乾，襲祖職為牧馬所掌印正千戶；次子王震，充為
府學庠生。老者門首搭了個主管，開著個解當鋪兒。每日豐衣足食，
閑散無拘，在梵宇聽經，琳宮講道。無事在家門首施藥救人，拈素珠
念佛。因後園中有兩株杏樹，道號為杏庵居士。

一日，杏庵頭戴重檐幅巾，身穿水合道服，在門首站立。只見陳敬
濟打他門首過，向前扒在地下磕了個頭。忙的杏庵還禮不迭，說
道：“我的哥，你是誰？老拙眼昏，不認的你。”這敬濟戰戰兢兢，站
立在旁邊說道：“不瞞你老人家，小人是賣松槁陳洪兒子。”老者想了
半日，說：“你莫不是陳大寬的令郎麽？”因見他衣服襤褸，形容憔
悴，說道：“賢侄，你怎的弄得這般模樣？”便問：“你父親、母親可安
麽？”敬濟道：“我爹死在東京，我母親也死了。”杏庵道：“我聞得你
在丈人家住來？”敬濟道：“家外父死了，外母把我攆出來。他女兒死
了，告我到官，打了一場官司。把房兒也賣了，有些本錢兒，都吃人
坑了，一向閑著沒有營生。” 杏庵道：“賢侄，你如今在那裡居住？”敬
濟半日不言語，說：“不瞞你老人家說，如此如此。”杏庵道：“可憐，
賢侄你原來討吃哩。想著當初，你府上那樣根基人家。我與你父親相
交，賢侄，你那咱還小哩，才扎著總角上學堂，怎就流落到此地位？
可傷，可傷。你政治家甚親家？也不看顧你看顧兒。”敬濟道：“正
是。俺張舅那裡，一向也久不上門，不好去的。”

問了一回話，老者把他讓到裡面客位里，令小廝放桌兒，擺出點心
嗄飯來，教他儘力吃了一頓。見他身上單寒，拿出一件青布綿道袍
兒，一頂氈帽，又一雙氈襪、綿鞋，又秤一兩銀子，五百銅錢，遞與
他，分付說：“賢侄，這衣服鞋襪與你身上，那銅錢與你盤纏，賃半間
房兒住；這一兩銀子，你拿著做上些小買賣兒，也好糊口過日子，強
如在冷鋪中，學不出好人來。每月該多少房錢，來這裡，老拙與
你。”這陳敬濟扒在地下磕頭謝了，說道：“小侄知道。”拿著銀錢，出
離了杏庵門首。也不尋房子，也不做買賣，把那五百文錢，每日只在
酒店麵店以了其事。那一兩銀子，搗了些白銅頓罐，在街上行使。吃
巡邏的當土賊拿到該坊節級處，一頓拶打，使的罄盡，還落了一屁股
瘡。不消兩日，把身上綿衣也輸了，襪兒也換嘴來吃了，依舊原在街
上討吃。

一日，又打王杏庵門首所過，杏庵正在門首，只見敬濟走來磕頭，
身上衣襪都沒了，止戴著那氈帽，精腳趿鞋，凍的乞乞縮縮。老者便
問：“陳大官，做的買賣如何？房錢到了，來取房錢來了？”那陳敬濟
半日無言可對。問之再三，方說如此這般，都沒了。老者便道：“阿
呀，賢侄，你這等就不是過日子的道理。你又拈不的輕，負不的重，
但做了些小活路兒，不強如乞食，免教人恥笑，有玷你父祖之名。你
如何不依我說？”一面又讓到裡面，教安童拿飯來與他吃飽了。又與了
他一條夾褲，一領白布衫，一雙裹腳，一弔銅錢，一鬥米：“你拿去務
要做上了小買賣，賣些柴炭、豆兒、瓜子兒，也過了日子，強似這等
討吃。”這敬濟口雖答應，拿錢米在手，出離了老者門，那消幾日，熟
食肉面，都在冷鋪內和花子打夥兒都吃了。耍錢，又把白布衫、夾褲
都輸了。大正月里，又抱著肩兒在街上走，不好來見老者，走在他門
首房山牆底下，嚮日陽站立。

老者冷眼看見他，不叫他。他挨挨搶搶，又到根前扒在地下磕頭。
老者見他還依舊如此，說道：“賢侄，這不是常策。咽喉深似海，日月
快如梭，無底坑如何填得起？你進來，我與你說，有一個去處，又清
閑，又安得你身，只怕你不去。”敬濟跪下哭道：“若得老伯見憐，不
拘那裡，但安下身，小的情願就去。”杏庵道： “此去離城不遠，臨清
馬頭上，有座晏公廟。那裡魚米之鄉，舟船輻輳之地，錢糧極廣，清
幽瀟灑。廟主任道士，與老拙相交極厚，他手下也有兩三個徒弟徒
孫。我備分禮物，把你送與他做個徒弟出家，學些經典吹打，與人家
應福，也是好處。”敬濟道：“老伯看顧，可知好哩。”杏庵道：“既然
如此，你去，明日是個好日子，你早來，我送你去。”敬濟去了。這王
老連忙叫了裁縫來，就替敬濟做了兩件道袍，一頂道髻，鞋襪俱全。

次日，敬濟果然來到。王老教他空屋裡洗了澡，梳了頭，戴上道
髻，裡外換了新襖新褲，上蓋表絹道衣，下穿雲履氈襪，備了四盤羹
果，一壇酒，一匹尺頭，封了五兩銀子。他便乘馬，雇了一匹驢兒與
敬濟騎著，安童、喜童跟隨，兩個人擔了盒擔，出城門，徑往臨清馬
頭晏公廟來。止七十里，一日路程。比及到晏公廟，天色已晚，王老
下馬，進入廟來。只見青松鬱郁，翠柏森森，兩邊八字紅牆，正面三
間朱戶，端的好座廟宇。但見：

山門高聳，殿閣棱層。高懸敕額金書，彩畫出朝入相。五間大
殿，塑龍王一十二尊；兩下長廊，刻水族百千萬眾。旗竿凌漢，帥字
招風。四通八達，春秋社禮享依時；雨順風調，河道民間皆祭賽。萬
年香火威靈在，四境官民仰賴安。

山門下早有小童看見，報入方丈，任道士忙整衣出迎。王杏庵令敬
濟和禮物且在外邊伺候。不一時，任道士把杏庵讓入方丈松鶴軒敘
禮，說：“王老居上，怎生一向不到敝廟隨喜？今日何幸，得蒙下
顧。”杏庵道：“只因家中俗冗所羈，久失拜望。”敘禮畢，分賓主而
坐，小童獻茶。茶罷，任道士道：“老居士，今日天色已晚，你老人家
不去罷了。”分付把馬牽入後槽喂息。杏庵道：“沒事不登三寶殿。老
拙敬來有一事乾瀆，未知尊意肯容納否？”任道士道：“老居士有何見
教？只顧分付，小道無不領命。”杏庵道：“今有故人之子，姓陳，名
敬濟，年方二十四歲。生的資格清秀，倒也伶俐。只是父母去世太
早，自幼失學。若說他父祖根基，也不是無名少姓人家，有一分家
當，只因不幸遭官事沒了，無處棲身。老拙念他乃尊舊日相交之情，
欲送他來貴宮作一徒弟，未知尊意如何？”任道士便道：“老居士分
付，小道怎敢違阻？奈因小道命蹇，手下雖有兩三個徒弟，都不省
事，沒一個成立的，小道常時惹氣，未知此人誠實不誠實？”杏庵
道：“這個小的，不瞞尊師說，只顧放心，一味老實本分，膽兒又小，
所事兒伶範，堪可作一徒弟。”任道士問：“幾時送來？”杏庵道：“見
在山門外伺候。還有些薄禮，伏乞笑納。”慌的任道士道：“老居乾何
不早說？”一面道：“有請。”於是抬盒人抬進禮物。任道士見帖兒上寫
著：“謹具粗段一端，魯酒一樽，豚蹄一副，燒鴨二只，樹果二盒，白
金五兩。知生王宣頓首拜。”連忙稽首謝道：“老居士何以見賜許多重
禮，使小道卻之不恭，受之有愧。”

只見陳敬濟頭戴金梁道髻，身穿青絹道衣，腳下雲履凈襪，腰系絲
絛，生的眉清目秀，齒白唇紅，面如傅粉，走進來向任道士倒身下
拜，拜了四雙八拜。任道士因問他：“多少青春？”敬濟道：“屬馬，交
新春二十四歲了。”任道士見他果然伶俐，取了他個法名，叫做陳宗
美。原來任道士手下有兩個徒弟，大徒弟姓金，名宗明；二徒弟姓
徐，名宗順。他便叫陳宗美。王杏庵都請出來，見了禮數。一面收了
禮物，小童掌上燈來，放卓兒，先擺飯，後吃酒。餚品杯盤，堆滿桌
上，無非是雞蹄鵝鴨魚肉之類。王老吃不多酒，徒弟輪番勸勾幾巡，
王老不勝酒力告辭。房中自有床鋪，安歇一宿。

到次日清晨，小童舀水凈面，梳洗盥漱畢，任道士又早來遞茶。不
一時，擺飯，又吃了兩杯酒，喂飽頭口，與了抬盒人力錢。王老臨起
身，叫過敬濟來分付：“在此好生用心習學經典，聽師父指教。我常來
看你，按季送衣服鞋襪來與你。”又向任道士說：“他若不聽教訓，一
任責治，老拙並不護短。”一面背地又囑付敬濟： “我去後，你要洗心
改正，習本等事業。你若再不安分，我不管你了。”那敬濟應諾
道：“兒子理會了。”王老當下作辭任道士，出門上馬，離晏公廟，回
家去了。

敬濟自此就在晏公廟做了道士。因見任道士年老赤鼻，身體魁偉，
聲音洪亮，一部髭髯，能談善飲，只專迎賓送客。凡一應大小事，都
在大徒弟金宗明手裡。那時，朝廷運河初開，臨清設二閘，以節水
利。不拘官民，船到閘上，都來廟裡，或求神福，或來祭願，或設卦
與笤，或做好事。也有佈施錢米的，也有饋送香油紙燭的，也有留松
蒿蘆席的。這任道士將常署里多餘錢糧，都令家下徒弟在馬頭上開設
錢米鋪，賣將銀子來，積攢私囊。

他這大徒弟金宗明，也不是個守本分的。年約三十餘歲，常在娼樓
包占樂婦，是個酒色之徒。手下也有兩個清潔年少徒弟，同鋪歇卧，
日久絮繁。因見敬濟生的齒白唇紅，面如傅粉，清俊乖覺，眼裡說
話，就纏他同房居住。晚夕和他吃半夜酒，把他灌醉了，在一鋪歇
卧。初時兩頭睡，便嫌敬濟腳臭，叫過一個枕頭上睡。睡不多回，又
說他口氣噴著，令他弔轉身子，屁股貼著肚子。那敬濟推睡著，不理
他。他把那話弄得硬硬的，直豎一條棍，抹了些唾津在頭上，往他糞
門裡只一頂。原來敬濟在冷鋪里，被花子飛天鬼侯林兒弄過的，眼子
大了，那話不覺就進去了。這敬濟口中不言，心內暗道：“這廝合敗。
他討得十方便宜多了，把我不知當做甚麼人兒。與他個甜頭兒，且教
他在我手內納些錢鈔。”一面故意聲叫起來。這金宗明恐怕老道士聽
見，連忙掩住他口，說：“好兄弟，噤聲！隨你要的，我都依你。”敬
濟道：“你既要勾搭我，我不言語，須依我三件事。”宗明道：“好兄
弟，休說三件，就是十件事，我也依你。”敬濟道：“第一件，你既要
我，不許你再和那兩個徒弟睡；第二件，大小房門鑰匙，我要執掌；
第三件，隨我往那裡去，你休嗔我。你都依了我，我方依你此事。”金
宗明道：“這個不打緊，我都依你。”當夜兩個顛來倒去，整狂了半
夜。這陳敬濟自幼風月中撞，甚麼事不知道。當下被底山盟，枕邊海
誓，淫聲艷語，摳吮舔品，把這金宗明哄得歡喜無盡。到第二日，果
然把各處鑰匙都交與他手內，就不和那兩個徒弟在一處，每日只同他
一鋪歇卧。

一日兩，兩日三，這金宗明便再三稱贊他老實。任道士聽信，又替
他使錢討了一張度牒。自此以後，凡事並不防範。這陳敬濟因此常拿
著銀錢往馬頭上游玩，看見院中架兒陳三兒說：“馮金寶兒他鴇子死
了，他又賣在鄭家，叫鄭金寶兒。如今又在大酒樓上趕趁哩，你不看
他看去？”這小伙兒舊情不改，拿著銀錢，跟定陳三兒，徑往馬頭大酒
樓上來。此不來倒好，若來，正是：五百載冤家來聚會，數年前姻眷
又相逢。有詩為證：

人生莫惜金縷衣，人生莫負少年時。有花欲折須當折，莫待無
花空折枝。

原來這座酒樓乃是臨清第一座酒樓，名喚謝家酒樓。裡面有百十座
閣兒，周圍都是綠欄桿，就緊靠著山岡，前臨官河，極是人煙鬧熱去
處，舟船往來之所。怎見得這座酒樓齊整？但見：

雕檐映日，面棟飛雲。綠欄桿低接軒窗，翠簾櫳高懸戶牖。吹
笙品笛，盡都是公子王孫；執盞擎杯，擺列著歌嫗舞女。消磨醉眼，
依青天萬疊雲山；勾惹吟魂，翻瑞雪一河煙水。樓畔綠楊啼野鳥，門
前翠柳系花驄。
 這陳三兒引敬濟上樓，到一個閣兒里坐下。便叫店小二打抹春台，
安排一分上品酒果下飯來擺著，使他下邊叫粉頭去了。須臾，只見樓
梯響，馮金寶上來，手中拿著個廝鑼兒，見了敬濟，深深道了萬福。
常言情人見情人，不覺簇地兩行淚下。正是：

數聲嬌語如鶯囀，一串珍珠落線買。

敬濟一見，便拉他一處坐，問道：“姐姐，你一向在那裡來？不見
你。”這馮金寶收淚道：“自從縣中打斷出來，我媽著了驚謊，不久得
病死了，把我賣在鄭五媽家。這兩日子弟稀少，不免又來在臨清馬頭
上趕趁酒客。昨日聽見陳三兒說你在這裡開錢鋪，要見你一見。不期
今日會見一面。可不想殺我也！”說畢，又哭了。敬濟取出袖中帕兒，
替他抹了眼淚，說道：“我的姐姐，你休煩惱。我如今又好了，自從打
出官司來，家業都沒了，投在這晏公廟，做了道士。師父甚是托我，
往後我常來看你。”因問：“你如今在那裡安下？”金寶便道：“奴就在
這橋西灑家店劉二那裡。有百十房子，四外行院窠子，妓女都在那裡
安下，白日里便是這各酒樓趕趁。”說著，兩個挨身做一處飲酒。陳三
兒燙酒上樓，拿過琵琶來。金寶彈唱了個曲兒與敬濟下酒，名《普天
樂》：

淚雙垂，垂雙淚。三杯別酒，別酒三杯。鸞鳳對拆開，折開鸞
鳳對。嶺外斜暉看看墜，看看墜，嶺外暉。天昏地暗，徘徊不舍，不
舍徘徊。

兩人吃得酒濃時，朱免解衣雲雨，下個房兒。這陳敬濟一向不曾近
婦女，久渴的人，今得遇金寶，儘力盤桓，尤雲殢雨，未肯即休。須
臾事畢，各整衣衫。敬濟見天色晚了，與金寶作別，與了金寶一兩銀
子，與了陳三兒百文銅錢，囑付：“姐姐，我常來看你，咱在這搭兒里
相會。你若想我，使陳三兒叫我去。”下樓來，又打發了店主人謝三郎
三錢銀子酒錢。敬濟回廟中去了。馮金寶送至橋邊方回。正是：

盼穿秋水因錢鈔，哭損花容為鄧通。
 第九十四回 大酒樓劉二撒潑 灑家店雪娥為娼

詩曰：

骨肉傷殘產業荒，一身何忍去歸娼。淚垂玉箸辭官舍，步蹴
金蓮入教坊。 覽鏡自憐傾國色，向人初學倚門妝。春來雨露寬
如海，嫁得劉郎勝阮郎。

話說陳敬濟自從謝家酒樓上見了馮金寶，兩個又勾搭上前情。往後
沒三日不和他相會，或一日敬濟有事不去，金寶就使陳三兒稍寄物
事，或寫情書來叫他去。一次或五錢，或一兩。以後日間供其柴米，
納其房錢。歸到廟中便臉紅。任道士問他何處吃酒來，敬濟只說：“在
米鋪和伙計暢飲三杯，解辛苦來。”他師兄金宗明一力替他遮掩，晚夕
和他一處盤弄那勾當，是不必說。朝來暮往，把任道士囊篋中細軟的
本錢，也抵盜出大半花費了。

一日，也是合當有事。這灑家店的劉二，有名坐地虎，他是帥府周
守備府中親隨張勝的小舅子，專一在馬頭上開娼店，倚強凌弱，舉放
私債，與巢窩中各娼使用，加三討利。有一不給，搗換文書，將利作
本，利上加利。嗜酒行凶，人不敢惹他。就是打粉頭的班頭，欺酒客
的領袖。因見陳敬濟是宴公廟任道士的徒弟，白臉小廝，謝三家大酒
上把粉頭鄭金寶兒占住了，吃的楞楞睜睜，提著碗頭大的拳頭，走來
謝家樓下，問：“金寶在那裡？”慌的謝三郎連忙聲喏，說道：“劉二叔
叔，他在樓上第二間閣兒里便是。”這劉二大叉步上樓來。敬濟正與金
寶在閣兒裡面飲酒，做一處快活，把房門關閉，外邊帘子掛著。被劉
二一把手扯下帘子，大叫：“金寶兒出來！”唬的陳敬濟鼻口內氣兒也
不敢出。這劉二用腳把門跺開，金寶兒只得出來相見，說：“劉二叔
叔，有何說話？”劉二罵道：“賊淫婦，你少我三個月房錢，卻躲在這
裡，就不去了。”金寶笑嘻嘻說道：“二叔叔，你家去，我使媽媽就送
房錢來。”這劉二只摟心一拳，打了老婆一交，把頭顱搶在階沿下磕
破，血流滿地，罵道：“賊淫婦，還等甚送來，我如今就要！”看見陳
敬濟在裡面，走向前把桌子只一掀，碟兒打得粉碎。那敬濟便道：“阿
呀，你是甚麼人？走來撒野。”劉二罵道：“我肏你道士秫秫娘！”一手
採過頭髮來，按在地下，拳捶腳踢無數。那樓上吃酒的人，看著都立
睜了。店主人謝三初時見劉二醉了，不敢惹他，次後見打得人不像模
樣，上樓來解勸，說道：“劉二叔，你老人家息怒。他不曉得你老人家
大名，誤言衝撞，休要和他一般見識，看小人薄面，饒他去罷。”這劉
二那裡依從，儘力把敬濟打了個發昏章第十一。叫將地方保甲，一條
繩子，連粉頭都拴在一處墩鎖，分付：“天明早解到老爺府里去。”原
來守備敕書上命他保障地方，巡捕盜賊，兼管河道。這裡拿了敬濟，
任道士廟中尚還不知，只說晚夕米鋪中上宿未回。

卻說次日，地方保甲、巡河快手押解敬濟、金寶，雇頭口趕清晨早
到府前伺候。先遞手本與兩個管事張勝、李安看，說是劉二叔地方喧
鬧一起，宴公廟道士一名陳宗美，娼婦鄭金寶。眾軍牢都問他要錢，
說道：“俺們是廳上動刑的，一班十二人，隨你罷。正經兩位管事的，
你倒不可輕視了他。”敬濟道：“身邊銀錢倒有，都被夜晚劉二打我
時，被人掏摸的去了。身上衣服都扯碎了，那得錢來？止有頭上關頂
一根銀簪兒，拔下來，與二位管事的罷。”眾牢子拿著那根簪子，走來
對張勝、李安如此這般說：“他一個錢兒不拿出來，止與了這根簪兒，
還是鬧銀的。”張勝道：“你叫他近前，等我審問他。”眾軍牢不一時擁
到跟前跪下，問：“你幾時與任道士做徒弟？俗名叫甚麼？我從未見
你。”敬濟道：“小的俗名叫陳敬濟，原是好人家兒女，做道士不
久。”張勝道：“你既做道士，便該習學經典，許你在外宿娼飲酒喧
嚷？你把俺帥府衙門當甚麼些小衙門，不拿了錢兒來，這根簪子打水
不渾，要他做甚？”還掠與他去。分付牢子：“等住回老爺升廳，把他
放在頭一起。眼見這狗男女道士，就是個吝錢的，只許你白要四方施
主錢糧！休說你為官事，你就來吃酒赴席，也帶方汗巾兒揩嘴。等動
刑時，著實加力拶打這廝。”又把鄭金寶叫上去。鄭家有忘八跟著，上
下打發了三四兩銀子。張勝說：“你系娼門，不過趁熟趕些衣食為生，
沒甚大事。看老爺喜怒不同，看惱只是一兩拶子；若喜歡，只恁放出
來也不知。”不一時，只見裡面雲板響，守備升廳，兩邊僚掾軍牢森
列，甚是齊整。但見：

緋羅繳壁，紫綬桌圍。當廳額掛茜羅，四下簾垂翡翠。勘官守
正，戒石上刻御制四行；人從謹廉，鹿角旁插令旗兩面。軍牢沉重，
僚掾威儀。執大棍授事立階前，挾文書廳旁聽發放。雖然一路帥臣，
果是滿堂神道。

當時，沒巧不成話，也是五百劫冤家聚會，姻緣合當湊著。春梅在
府中，從去歲八月間，已生了個哥兒小衙內。今方半歲光景，貌如冠
玉，唇若塗朱。守備喜似席上之珍，愛如無價之寶。未幾，大奶奶下
世，守備就把春梅冊正，做了夫人。就住著五間正房，買了兩個養娘
抱奶哥兒，一名玉堂，一名金匱；兩個小丫鬟服侍，一名翠花，一名
蘭花；又有兩個身邊得寵彈唱的姐兒，都十六七歲，一名海棠，一名
月桂，都在春梅房中侍奉。那孫二娘房中止使著一個丫鬟，名喚荷花
兒，不在話下。每常這小衙內，只要張勝抱他外邊頑耍，遇著守備升
廳，便在旁邊觀看。

當日，守備升廳坐下，放了告牌出去，各地方解進人來。頭一起就
叫上陳敬濟並娼婦鄭金寶兒去。守備看了呈狀，便說道：“你這廝是個
道士，如何不守清規，宿娼飲酒，騷擾地方，行止有虧。左右拿下
去，打二十棍，追了度牒還俗。那娼婦鄭氏，拶一拶，敲五十敲，責
令歸院當差。”兩邊軍牢向前，才待扯翻敬濟，攤去衣服，用繩索綁
起，轉起棍來，兩邊招呼要打時，可霎作怪，張勝抱著小衙內，正在
月臺上站立觀看，那小衙內看見打敬濟，便在懷裡攔不住，撲著要敬
濟抱。張勝恐怕守備看見，忙走過來。那小衙內亦發大哭起來，直哭
到後邊春梅跟前。春梅問：“他怎的哭？”張勝便說：“老爺廳上發放
事，打那宴公廟陳道士，他就撲著要他抱，小的走下來，他就哭了。”

這春梅聽見是姓陳的，不免輕移蓮步，款蹙湘裙，走到軟屏後面探
頭觀覷：“打的那人，聲音模樣，倒好似陳姐夫一般，他因何出家做了
道士？”又叫過張勝，問他：“此人姓甚名誰？”張勝道：“這道士我曾
問他來，他說俗名叫陳敬濟。”春梅暗道：“正是他了。”一面使張
勝：“請下你老爺來。”這守備廳上打敬濟才打到十棍，一邊還拶著唱
的，忽聽後邊夫人有請，分付牢子把棍且閣住休打，一面走下廳來。
春梅說道：“你打的那道士，是我姑表兄弟，看奴面上，饒了他
罷。”守備道：“夫人何不早說，我已打了他十棍，怎生奈何？”一面出
來，分付牢子：“都與我放了。”唱的便歸院去了。守備悄悄使張
勝：“叫那道士回來，且休去。問了你奶奶，請他相見。”這春梅才待
使張勝請他到後堂相見，忽然沉吟想了一想，便又分付張勝：“你且叫
那人去著，待我慢慢再叫他。”度牒也不曾追。

這陳敬濟打了十棍，出離了守備府，還奔來晏公廟。不想任道士聽
見人來說：“你那徒弟陳宗美，在大酒樓上包著唱的鄭金寶兒，惹了灑
家店坐地虎劉二，打得臭死，連老婆都拴了，解到守備府去了。行止
有虧，便差軍牢來拿你去審問，追度牒還官。”這任道士聽了，一者老
年的著了驚怕，二來身體胖大，因打開囊篋，內又沒有許多細軟東
西，著了口重氣，心中痰涌上來，昏倒在地。眾徒弟慌忙向前扶救，
請將醫者來灌下藥去，通不省人事。到半夜，嗚呼斷氣身亡。亡年六
十三歲。第二日，陳敬濟來到，左右鄰人說：“你還敢廟裡去？你師父
因為你，如此這般，得了口重氣，昨夜三更鼓死了。”這敬濟聽了，唬
的忙忙似喪家之犬，急急如漏網之魚，復回清河縣城中來。正是：

鹿隨鄭相應難辯，蝶化莊周未可知。

話分兩頭。卻說春梅一面使張勝叫敬濟且去著，一面走歸房中，摘
了冠兒，脫了繡服，倒在床上，便捫心撾被，聲疼叫喚起來。唬的合
宅大小都慌了。下房孫二娘來問道：“大奶奶才好好的，怎的就不好起
來？”春梅說：“你每且去，休管我。”落後守備退廳進來，見他躺在床
上叫喚，也慌了。扯著他手兒問道：“你心裡怎的來？”也不言語，又
問：“那個惹著你來？”也不做聲。守備道：“不是我剛纔打了你兄弟，
你心內惱麽？”亦不應答。這守備無計奈何，走出外邊麻犯起張勝、李
安來了：“你兩個早知他是你奶奶兄弟，如何不早對我說？卻教我打了
他十下，惹的你奶奶心中不自在。我曾教你留下他，請你奶奶相見，
你如何又放他去了？你這廝每卻討分曉！”張勝說：“小的曾稟過奶奶
來，奶奶說且教他去著，小的才放他去了。”一面走入房中，哭哭啼
啼，哀告春梅：“望乞奶奶在爺前方便一言。不然，爺要見責小的每
哩。”這春梅睜圓星眼，剔起蛾眉，叫過守備近前說：“我自心中不
好，乾他們甚事？那廝他不守本分，在外邊做道士，且奈他些時，等
我慢慢招認他。”這守備才不麻犯張勝、李安了。

守備見他只管聲喚，又使張勝請下醫官來看脈，說：“老安人染了六
欲七情之病，著了重氣在心。”討將藥來又不吃，都放冷了。丫頭每都
不敢向前說話，請將守備來看著吃藥，只呷了一口，就不吃了。守備
出去了，大丫鬟月桂拿過藥來，“請奶奶吃藥。”被春梅拿過來，匹臉
只一潑，罵道：“賊浪奴才，你只顧拿這苦水來灌我怎的？我肚子里有
甚麼？”教他跪在面前。孫二娘走來，問道：“月桂怎的？奶奶教他跪
著。”海棠道：“奶奶因他拿藥與奶奶吃來，奶奶說：‘我肚子里有甚
麼？拿這藥來灌我。’教他跪著。”孫二娘道：“奶奶，你委的今一日沒
曾吃甚麼。這月桂他不曉得，奶奶休打他，看我面上，饒他這遭
罷。”分付海棠：“你往廚下熬些粥兒來，與你奶奶吃口兒。”春梅於是
把月桂放起來。

那海棠走到廚下，用心用意熬了一小鍋粳米濃濃的粥兒，定了四碟
小菜兒，用甌兒盛著，熱烘烘拿到房中。春梅躺在床上面朝里睡，又
不敢叫，直待他番身，方纔請他：“有了粥兒在此，請奶奶吃粥。”春
梅把眼合著，不言語。海棠又叫道：“粥晾冷了，請奶奶起來吃
粥。”孫二娘在旁說道：“大奶奶，你這半日沒吃甚麼，這回你覺好
些，且起來吃些個。”那春梅一骨碌子扒起來，教奶子拿過燈來，取粥
在手，只呷了一口，往地下只一推。早是不曾把家伙打碎，被奶子接
住了。就大吆喝起來，向孫二娘說：“你平白叫我起來吃粥，你看賊奴
才熬的好粥！我又不坐月子，熬這照面湯來與我吃怎麼？”分付奶子金
匱：“你與我把這奴才臉上打與他四個嘴巴！”當下真個把海棠打了四
個嘴巴。孫二娘便道：“奶奶，你不吃粥，卻吃些甚麼兒？卻不餓著
你。”春梅道：“你教我吃，我心內攔著，吃不下去。”良久，叫過小丫
鬟蘭花兒來，分付道：“我心內想些雞尖湯兒吃。你去廚房內，對那淫
婦奴才，教他洗手做碗好雞尖湯兒與我吃。教他多放些酸筍，做的酸
酸辣辣的我吃。”孫二娘便說：“奶奶分付他，教雪娥做去。你心下想
吃的就是藥。”

這蘭花不敢怠慢，走到廚下對雪娥說：“奶奶教你做雞尖湯，快些
做，等著要吃哩。”原來這雞尖湯，是雛雞脯翅的尖兒碎切的做成湯。
這雪娥一面洗手剔甲，旋宰了兩隻小雞，退刷乾凈，剔選翅尖，用快
刀碎切成絲，加上椒料、蔥花、芫荽、酸筍、油醬之類，揭成清湯。
盛了兩甌兒，用紅漆盤兒，熱騰騰，蘭花拿到房中。春梅燈下看了，
呷了一口，怪叫大罵起來：“你對那淫婦奴才說去，做的甚麼湯！精水
寡淡，有些甚味？你們只教我吃，平白叫我惹氣！”慌的蘭花生怕打，
連忙走到廚下對雪娥說：“奶奶嫌湯淡，好不罵哩。”這雪娥一聲兒不
言語，忍氣吞聲，從新洗鍋，又做了一碗。多加了些椒料，香噴噴，
教蘭花兒拿到房裡來。春梅又嫌忒咸了，拿起來照地下只一潑，早是
蘭花躲得快，險些兒潑了一身。罵道：“你對那奴才說去，他不憤氣做
與我吃。這遭做的不好，教他討分曉。”這雪娥聽見，千不合，萬不
合，悄悄說了一句：“姐姐幾時這般大了，就抖摟起人來！”不想蘭花
回到房裡，告春梅說了。這春梅不聽便罷，聽了此言，登時柳眉剔
豎，星眼圓睜，咬碎銀牙，通紅了粉面，大叫：“與我採將那淫婦奴才
來！”

須臾，使了奶娘丫鬟三四個，登時把雪娥拉到房中。春梅氣狠狠的
一手扯住他頭髮，把頭上冠子跺了，罵道：“淫婦奴才，你怎的說幾時
這般大？不是你西門慶家抬舉的我這般大！我買將你來伏侍我，你不
憤氣，教你做口子湯，不是精淡，就是苦咸。你倒還對著丫頭說我幾
時恁般大起來，摟搜索落我，要你何用？”一面請將守備來，採雪娥出
去，當天井跪著。前邊叫將張勝、李安，旋剝褪去衣裳，打三十大
棍。兩邊家人點起明晃晃燈籠，張勝、李安各執大棍伺候。那雪娥只
是不肯脫衣裳。守備恐怕氣了他，在跟前不敢言語。孫二娘在旁邊再
三勸道：“隨大奶奶分付打他多少，免褪他小衣罷。不爭對著下人，脫
去他衣服，他爺體面上不好看的。只望奶奶高抬貴手，委的他的不是
了。”春梅不肯，定要去他衣服打，說道：“那個攔我，我把孩子先摔
殺了，然後我也一條繩子吊死就是了。留著他便是了。”於是也不打
了，一頭撞倒在地，就直挺挺的昏迷，不省人事。守備唬的連忙扶
起，說道：“隨你打罷，沒的氣著你。”當下可憐把這孫雪娥拖番在
地，褪去衣服，打了三十大棍，打的皮開肉綻。一面使小牢子半夜叫
將薛嫂兒來，即時罄身領出去辦賣。

春梅把薛嫂兒叫在背地，分付：“我只要八兩銀子，將這淫婦奴才好
歹與我賣在娼門。隨你轉多少，我不管你。你若賣在別處，我打聽出
來，只休要見我。”那薛嫂兒道：“我靠那裡過日子，卻不依你說？”當
夜領了雪娥來家。那雪娥悲悲切切，整哭到天明。薛嫂便勸道：“你休
哭了，也是你的晦氣，冤家撞在一處。老爺見你到罷了，只恨你與他
有些舊仇舊恨，折挫你。連老爺也做不得主兒，見他有孩子，凡事依
隨他。正經下邊孫二娘也讓他幾分。常言拐米倒做了倉官，說不的
了，你休氣哭。”雪娥收淚，謝薛嫂：“只望早晚尋個好頭腦我去，只
有飯吃罷。”薛嫂道：“他千萬分付，只教我把你送在娼門。我養兒養
女，也要天理。等我替你尋個單夫獨妻，或嫁個小本經紀人家，養活
得你來也罷。”那雪娥千恩萬福謝了。

薛嫂過了兩日，只見鄰居一個開店張媽走來叫：“薛媽，你這壁廂有
甚娘子？怎的哭的悲切？”薛嫂便道：“張媽，請進來坐。”說道：“便
是這位娘子，他是大人家出來的，因和大娘子合不著，打發出來，在
我這裡嫁人。情願個單夫獨妻，免得惹氣。”張媽媽道：“我那邊下著
一個山東賣綿花客人，姓潘，排行第五，年三十七歲，幾車花果，常
在老身家安下。前日說他家有個老母有病，七十多歲，死了渾家半年
光景，沒人伏侍。再三和我說，替他保頭親事，並無相巧的。我看來
這位娘子年紀到相當，嫁與他做個娘子罷。”薛嫂道：“不瞞你老人家
說，這位娘子大人家出身，不拘粗細都做的，針指女工，自不必說，
又做的好湯水。今才三十五歲。本家只要三十兩銀子，倒好保與他
罷。”張媽媽道：“有箱籠沒有？”薛嫂道：“止是他隨身衣服、簪環之
類，並無箱籠。”張媽媽道：“既是如此，老身回去對那人說，教他自
家來看一看。”說畢，吃茶，坐回去了。晚夕對那人說了，次日飯罷以
後，果然領那人來相看。一見了雪娥好模樣兒，年小，一口就還了二
十五兩，另外與薛嫂一兩媒人錢。薛嫂也沒爭競，就兌了銀子，寫了
文書。晚夕過去，次日就上車起身。薛嫂教人改換了文書，只兌了八
兩銀子交到府中，春梅收了，只說賣與娼門去了。

那人娶雪娥到張媽家，止過得一夜，到第二日，五更時分，謝了張
媽媽，作別上了車，徑到臨清去了。此是六月天氣，日子長，到馬頭
上才日西時分。到於灑家店，那裡有百十間房子，都下著各處遠方來
的窠子行院唱的。這雪娥一領入一個門戶，半間房子，裡面炕上坐著
個五六十歲的婆子，還有個十七頂老丫頭，打著盤頭揸髻，抹著鉛粉
紅唇，穿著一弄兒軟絹衣服，在炕邊上彈弄琵琶。這雪娥看見，只叫
得苦，才知道那漢子潘五是個水客。買他來做粉頭。起了他個名叫玉
兒。這小妮子名喚金兒，每日拿廝鑼兒出去，酒樓上接客供唱，做這
道路營生。這潘五進門不問長短，把雪娥先打了一頓，睡了兩日，只
與他兩碗飯吃，教他學樂器彈唱，學不會又打，打得身上青紅遍了。
引上道兒，方與他好衣穿，妝點打扮，門前站立，倚門獻笑，眉目嘲
人。正是：遺蹤堪入府人眼，不買胭脂畫牡丹。有詩為證：

窮途無奔更無投，南去北來休更休。一夜彩雲何處散，夢隨明
月到青樓。

這雪娥在灑家店，也是天假其便。一日，張勝被守備差遣往河下買
幾十石酒曲，宅中造酒。這灑家店坐地虎劉二，看見他姐夫來，連忙
打掃酒樓乾凈，在上等閣兒里安排酒餚杯盤，請張勝坐在上面飲酒。
酒博士保兒篩酒，稟問：“二叔，下邊叫那幾個唱的上來遞酒？”劉二
分付：“叫王家老姐兒，趙家嬌兒，潘家金兒，玉兒四個上來，伏侍你
張姑夫。”酒博士保兒應諾下樓。不多時，只聽得胡梯畔笑聲兒，一般
兒四個唱的，打扮得如花似朵，都穿著輕紗軟絹衣裳，上的樓來，望
上拜了四拜，立在旁邊。這張勝猛睜眼觀看，內中一個粉頭，可霎作
怪，“到相老爺宅里打發出來的那雪娥娘子。他如何做這道路在這
裡？”那雪娥亦眉眼掃見是張勝，都不做聲。這張勝便問劉二：“那個
粉頭是誰家的？”劉二道：“不瞞姐夫，他是潘五屋裡玉兒、金兒，這
個是王老姐，一個是趙嬌兒。”張勝道：“這潘家玉兒，我有些眼
熟。”因叫他近前，悄悄問他：“你莫不是雪姑娘麽？怎生到於此
處？”那雪娥聽見他問，便簇地兩行淚下，便道：“一言難盡。”如此這
般，具說一遍。“被薛嫂攛瞞，把我賣了二十五兩銀子，賣在這裡供筵
席唱，接客迎人。”這張勝平昔見他生的好，常是懷心。這雪娥席前殷
勤勸酒，兩個說得入港。雪娥和金兒不免拿過琵琶來，唱個詞兒，與
張勝下酒。唱畢，彼此穿杯換盞，倚翠偎紅，吃得酒濃時，常言：“世
財紅粉歌樓酒，誰為三般事不迷？”這張勝就把雪娥來愛了。兩個晚夕
留在閣兒里，就一處睡了。這雪娥枕邊風月，耳畔山盟，和張勝儘力
盤桓，如魚似水，百般難述。次日起來，梳洗了頭面，劉二又早安排
酒餚上來，與他姐夫扶頭。大盤大碗，饕食一頓，收起行裝，喂飽頭
口，裝載米曲，伴當跟隨。臨出門，與了雪娥三兩銀子，分付劉
二：“好生看顧他，休教人欺負。”自此以後，張勝但來河下，就在灑
家店與雪娥相會。往後走來走去，每月與潘五幾兩銀子，就包住了
他，不許接人。那劉二自恁要圖他姐夫歡喜，連房錢也不問他要了。
各窠窩刮刷將來，替張勝出包錢，包定雪娥柴米。有詩為證：

豈料當年縱意為，貪淫倚勢把心欺。禍不尋人人自取，色不迷
人人自迷。

第九十五回 玳安兒竊玉成婚 吳典恩負心被辱

詩曰：
 寺廢僧居少，橋灘客過稀。家貧奴負主，官懦吏相欺。
水淺魚難住，林稀鳥不棲。人情皆若此，徒堪悲復凄。

話說孫雪娥在灑家店為娼，不題。卻說吳月娘，自從大姐死了，告
了陳敬濟一狀，大家人來昭也死了，他妻子一丈青帶著小鐵棍兒，也
嫁人去了。來興兒看守門戶，房中繡春，與了王姑子做徒弟，出家去
了。那來興兒自從他媳婦惠秀死了，一向沒有妻室。奶子如意兒，要
便引著孝哥兒在他屋裡頑耍，吃東西。來興兒又打酒和奶子吃，兩個
嘲勾來去，就刮剌上了，非止一日。但來前邊，歸入後邊就臉紅。月
娘察知其事，罵了一頓。家醜不可外揚，與了他一套衣裳，四根簪
子，揀了個好日子，就與來興兒完房，做了媳婦了。白日上竈看哥
兒，後邊扶持，到夜間往前邊他屋裡睡去。

一日，八月十五日，月娘生日。有吳大妗、二妗子，並三個姑子，
都來與月娘做生日，在後邊堂屋裡吃酒。晚夕，都在孟玉樓住的廂房
內聽宣捲。到二更時分，中秋兒便在後邊竈上看茶，由著月娘叫，都
不應。月娘親自走到上房裡，只見玳安兒正按著小玉在炕上幹得好。
看見月娘推門進來，慌的湊手腳不迭。月娘便一聲兒也沒言語，只說
得一聲：“臭肉兒，不在後邊看茶去，且在這裡做甚麼哩。”那小玉
道：“我叫中秋兒竈上頓茶哩。”低著頭，往後邊去了。玳安便走出儀
門，往前邊來。

過了兩日，大妗子、二妗子，三個女僧都家去了。這月娘把來興兒
房騰出收拾了，與玳安住。卻教來興兒搬到來昭屋裡，看守大門去
了。替玳安做了兩床鋪蓋，一身裝新衣服，盔了一頂新網新帽，做了
雙新靴襪；又替小玉編了一頂（髟秋）髻，與了他幾件金銀首飾，四
根金頭銀腳簪，環墜戒指之類，兩套段絹衣服，擇日就配與玳安兒做
了媳婦。白日里還進來在房中答應，只晚夕臨關儀門時便出去和玳安
歇去。這丫頭揀好東好西，甚麼不拿出來和玳安吃？這月娘當看見只
推不看見。常言道：“溺愛者不明，貪得者無厭”，“羊酒不均，駟馬奔
鎮”，“處家不正，奴婢抱怨”。
 卻說平安兒見月娘把小玉配與玳安，衣服穿戴勝似別人。他比玳安
倒大兩歲，今年二十二歲，倒不與他妻室。一日在假當鋪，看見傅伙
計當了人家一副金頭面，一柄鍍金鉤子，當了三十兩銀子。那家只把
銀子使了一個月，加了利錢就來贖討。傅伙計同玳安尋取來，放在鋪
子大櫥櫃里。不提防這平安兒見財起心，就連匣兒偷了，走去南瓦子
里武長腳家－－有兩個私窠子，一個叫薛存兒，一個叫伴兒，在那裡
歇了兩夜。忘八見他使錢兒猛大，匣子蹙著金頭面，撅著銀挺子打酒
買東西。報與土番，就把他截在屋裡，打了兩個耳刮子就拿了。

也是合當有事，不想吳典恩新升巡簡，騎著馬，頭裡打著一對板
子，正從街上過來，看見，問：“拴的甚麼人？”土番跪下稟說：“如此
這般，拐帶出來瓦子里宿娼，拿金銀頭面行使。小的可疑，拿了。”吳
典恩分付：“與我帶來審問。”一面拿到巡簡廳兒內。吳典恩坐下，兩
邊弓皂排列。土番拴平安兒到根前，認的是吳典恩當初是他家伙
計：“已定見了我就放的。”開口就說：“小的是西門慶家平安兒。”吳
典恩說：“你既是他家人，拿這金東西在這坊子里做甚麼？”平安
道：“小的大娘借與親戚家頭面戴，使小的敢去，來晚了，城門閉了，
小的投在坊子，權借宿一夜，不料被土番拿了。”吳典恩罵道：“你這
奴才，胡說！你家這般頭面多，金銀廣，教你這奴才把頭面拿出來老
婆家歇宿行使？想必是你偷盜出來的。趁早說來，免我動刑！”平安
道：“委的親戚家借去頭面，家中大娘使我討去來，並不敢說謊。”吳
典恩大怒，罵道：“此奴才真賊，不打如何肯認？”喝令左右：“與我拿
夾棍夾這奴才！”一面套上夾棍，夾的小廝猶如殺豬叫，叫道：“爺休
夾小的，等小的實說了罷。”吳典恩道：“你只實說，我就不夾你。”平
安兒道：“小的偷的假當鋪當的人家一副金頭面，一柄鍍金銀子。”吳
典恩問道：“你因甚麼偷出來？”平安道：“小的今年二十二歲，大娘許
了替小的娶媳婦兒，不替小的娶。家中使的玳安兒小廝才二十歲，倒
把房裡丫頭配與他，完了房。小的因此不憤，才偷出假當鋪這頭面走
了。”吳典恩道：“想必是這玳安兒小廝與吳氏有姦，才先把丫頭與他
配了。你只實說，沒你的事，我便饒了你。”平安兒道：“小的不知
道。” 吳典恩道：“你不實說，與我拶起來。”左右套上拶子，慌的平安
兒沒口子說道：“爺休拶小的，等小的說就是了。”吳典恩道：“可又
來，你只說了，須沒你的事。”一面放了拶子。那平安說：“委的俺大
娘與玳安兒有姦。先要了小玉丫頭，俺大娘看見了，就沒言語，倒與
了他許多衣服首飾東西，配與他完房。”這吳典恩一面令吏典上來，抄
了他口詞，取了供狀，把平安監在巡簡司，等著出牌，提吳氏、玳
安、小玉來，審問這件事。

那日，卻說解當鋪櫥櫃里不見了頭面，把傅伙計唬慌了。問玳安，
玳安說：“我在生藥鋪子里吃飯，我不知道。”傅伙計道：“我把頭面匣
子放在櫥里，如何不見了？”一地裡尋平安兒尋不著，急的傅伙計插香
賭誓。那家子討頭面，傅伙計只推還沒尋出來哩。那人走了幾遍，見
沒有頭面，只顧在門前嚷鬧，說：“我當了一個月，本利不少你的，你
如何不與我？頭面、鉤子值七八十兩銀子。”傅伙計見平安兒一夜不來
家，就知是他偷出去了。四下使人找尋不著，那討頭面主兒又在門首
嚷亂。對月娘說，賠他五十兩銀子，那人還不肯，說：“我頭面值六十
兩，鉤子連寶石珠子鑲嵌共值十兩，該賠七十兩銀子。”傅伙計又添了
他十兩，還不肯，定要與傅伙計合口。正鬧時，有人來報說：“你家平
安兒偷了頭面，在南瓦子養老婆，被吳巡簡拿在監里，還不教人快認
贓去！”這吳月娘聽見吳典恩做巡簡，“是咱家舊伙計。”一面請吳大舅
來商議，連忙寫了領狀，第二日教傅伙計領贓去。有了原物在，省得
兩家領。

傅伙計拿狀子到巡簡司，實承望吳典恩看舊時分上，領得頭面出
來，不想反被吳典恩老狗奴才儘力罵了頓。叫皂隸拉倒要打，褪去衣
裳，把屁脫脫了半日，饒放起來，說道：“你家小廝在這裡供出吳氏與
玳安許多姦情來，我這裡申過府縣，還要行牌提取吳氏來對證。你這
老狗骨頭，還敢來領贓！”倒吃他千奴才、萬老狗，罵將出來，唬的往
家中走不迭。來家不敢隱諱，如此這般，對月娘說了。月娘不聽便罷
了，聽了，正是“分開八塊頂梁骨，傾下半桶冰雪來”，慌的手腳麻
木。又見那討頭面人，在門前大嚷大鬧，說道：“你家不見了我頭面，
又不與我原物，又不賠我銀子，只反哄著我兩頭來回走。今日哄我去
領贓，明日等領頭面，端的領的在那裡？這等不合理。”那傅伙計賠下
情，將好言央及安撫他：“略從容兩日，就有頭面來了。若無原物，加
倍賠你。”那人說：“等我回聲當家的去。”說畢去了。

這吳月娘憂上加憂，眉頭不展。使小廝請吳大舅來商議，教他尋人
情對吳典恩說，掩下這樁事罷。吳大舅說：“只怕他不受人情，要些賄
賂打點他。”月娘道：“他當初這官，還是咱家照顧他的，還借咱家一
百兩銀子，文書俺爹也沒收他的，今日反恩將仇報起來。”吳大舅
說：“姐姐，說不的那話了。從來忘恩背義，才一個兒也怎的？”吳月
娘道：“累及哥哥，上緊尋個路兒，寧可送他幾十兩銀子罷。領出頭面
來還了人家，省得合口費舌。”打發吳大舅吃了飯去了。

月娘送哥哥到大門首，也是合當事情湊巧，只見薛嫂兒提著花箱
兒，領著一個小丫頭過來。月娘叫住，便問：“老薛，你往那裡去？怎
的一向不來走走？”薛嫂道： “你老人家到且說的好，這兩日好不忙
哩。偏有許多頭緒兒，咱家小奶奶那裡，使牢子大官兒，叫了好幾
遍，還不得空兒去哩。”月娘道：“你看媽媽了撒風，他又做起俺小奶
奶來了。”薛嫂道：、如今不做小奶奶，倒做了大奶奶了。”月娘
道：“他怎的倒大奶奶？”薛嫂道：“你老人家還不知道，他好小造化
兒！自從生了哥兒，大奶奶死了，守備老爺就把他扶了正房，做了封
贈娘子。正經二奶奶孫氏不如他。手下買了兩個奶子，四個丫頭扶
侍。又是兩個房裡得寵學唱的姐兒，都是老爺收用過的。要打時就
打，老爺敢做主兒？自恁還恐怕氣了他。那日不知因甚麼，把雪娥娘
子打了一頓，把頭髮都撏了，半夜叫我去領出來，賣了八兩銀子。今
日我還睡哩，又使牢子叫了我兩遍，教我快往宅里去，問我要兩副大
翠重雲子鈿兒，又要一副九鳳鈿兒。先與了我五兩銀子。銀子不知使
的那裡去了，還沒送與他生活去哩。這一見了我，還不知怎生罵我
哩。”月娘道：“你到後邊，等我瞧瞧怎樣翠鈿兒。”一面讓薛嫂到後邊
坐下。薛嫂打開花箱，取出與吳月娘看。只見做的好樣兒，金翠掩
映，背面貼金。那個鈿兒，每個鳳口內銜著一掛寶珠牌兒，十分奇
巧。薛嫂道：“只這副鈿兒，做著本錢三兩五錢銀子；那副重雲子的，
只一兩五錢銀子，還沒尋他的錢。”

正說著，只見玳安走來，對月娘說：“討頭面的又在前邊嚷哩，說等
不的領贓，領到幾時？若明日沒頭面，要和傅二叔打了，到個去處理
會哩。傅二叔心裡不好，往家去了。那人嚷了回去了。”薛嫂問：“是
甚麼勾當？”月娘便長吁了一口氣，如此這般，告訴薛嫂說：“平安兒
奴才，偷去印子鋪人家當的一副金頭面，一副鍍金鉤子，走在城外坊
子里養老婆，被吳巡簡拿住，監在監里。人家來討頭面沒有，在門前
嚷鬧。吳巡簡又勒掯刁難，不容俺家領贓，又要打將伙計來要錢，白
尋不出個頭腦來。死了漢子，敗落一齊來，就這等被人欺負，好苦
也！”說著那眼中淚紛紛落將下來。

薛嫂道：“好奶奶，放著路兒不會尋。咱家小奶奶，你這裡寫個貼
兒，等我對他說聲，教老爺差人分付巡簡司，莫說一副頭面，就十副
頭面也討去了。”月娘道： “周守備，他是武職官，怎管的著那巡簡
司？”薛嫂道：“奶奶，你還不知道，如今周爺，朝廷新與他的敕書，
好不管的事情寬廣。地方河道，軍馬錢糧，都在他手裡打卯遞手本。
又河東水西，捉拿強盜賊情，正在他手裡。”月娘聽了，便道：“既然
管著，老薛就累你，多上覆龐大姐說聲。一客不煩二主，教他在周爺
面前美言一句兒，問巡簡司討出頭面來。我破五兩銀子謝你。”薛嫂
道：“好奶奶，錢恁中使。我見你老人家剛纔凄惶，我到下意不去。你
教人寫了帖兒，等我到府里和小奶奶說。成了，隨你老人家；不成，
我還來回你老人家話。”這吳月娘一面叫小玉擺茶與薛嫂吃。薛嫂兒
道：“不吃罷，你只教大官兒寫了貼兒來，你不知我一身的事哩。”月
娘道：“你也出來這半日了，吃了點心兒去。”小玉即便放卓兒，擺上
茶食來。月娘陪他吃茶。薛嫂兒遞與丫頭兩個點心吃。月娘問丫頭幾
歲了，薛嫂道： “今年十二歲了。”不一時，玳安前邊寫了說貼兒。薛
嫂兒吃了茶，放在袖內，作辭月娘，提著花箱出門，徑到守備府中。
 春梅還在暖床上睡著沒起來哩。只見大丫鬟月桂進來說：“老薛來
了。”春梅便叫小丫頭翠花，把裡面窗寮開了。日色照的紗窗十分明
亮。薛嫂進來說道：“奶奶，這咱還未起來？”放下花箱，便磕下頭
去。春梅道：“不當家化化的，磕甚麼頭？”說道：“我心裡不自在，今
日起來的遲些。”問道：“你做的翠雲子和九鳳鈿兒拿了來不曾？”薛嫂
道：“奶奶，這兩副鈿兒，好不費手！昨日晚夕我才打翠花鋪里討將
來，今日要送來，不想奶奶又使了牢子去。”一面取出來，與春梅過
目。春梅還嫌翠雲子做的不十分現撇，還放在紙匣兒內，交與月桂收
了。看茶與薛嫂兒吃。薛嫂便叫小丫鬟進來，“與奶奶磕頭。”春梅
問：“是那裡的？”薛嫂兒道： “二奶奶和我說了好幾遍，說荷花只做的
飯，教我替他尋個小孩兒，學做些針指。我替他領了這個孩子來了。
到是鄉裡人家女孩兒，今年才十二歲，正是養材兒。” 春梅道：“你亦
發替他尋個城裡孩子，還伶便些。這鄉裡孩子，曉的甚麼？”因
問：“這丫頭要多少銀子？”薛嫂兒道：“要不多，只四兩銀子，他老子
要投軍使。”春梅叫海棠：“你領到二娘房裡去，明日兌銀子與他
罷。”又叫月桂：“大壺內有金華酒，篩來與薛嫂兒燙寒。再有甚點
心，拿一盒子與他吃。省得他又說，大清早辰拿寡酒灌他。”

薛嫂道：“桂姐，且不要篩上來，等我和奶奶說了話著，剛纔也吃了
些甚麼來了。”春梅道：“你對我說，在誰家？吃甚來？”薛嫂道：“剛
纔大娘那頭，留我吃了些甚麼來了。如此這般，望著我好不哭哩。說
平安兒小廝，偷了印子鋪內人家當的金頭面，還有一把鍍金鉤子，在
外面養老婆，吃番子拿在巡簡司拶打。這裡人家又要頭面嚷亂。那吳
巡簡舊日是咱那裡伙計，有爹在日，照顧他的官。今日一旦反面無
恩，夾打小廝，攀扯人，又不容這裡領贓。要錢，才把傅伙計打罵將
來。唬的伙計不好了，躲的往家去了。央我來，多多上覆你老人家。
可憐見，舉眼兒無親的。教你替他對老爺說聲，領出頭面來，交付與
人家去了，大娘親來拜謝你老人家。” 春梅問道：“有個貼兒沒有？不
打緊，你爺出巡去了，怕不的今晚來家，等我對你爺說。”薛嫂兒
道：“他有說貼兒在此。”向袖中取出。春梅看了，順手就放在窗戶臺
上。
 不一時，托盤內拿上四樣嗄飯菜蔬，月桂拿大銀鐘，滿滿斟了一
鐘，流沿兒遞與薛嫂。薛嫂道：“我的奶奶，我怎捱的這大行貨
子？”春梅笑道：“比你家老頭子那大貨差些兒。那個你倒捱了，這個
你倒捱不的，好歹與我捱了。要不吃，月桂，你與我捏著鼻子灌
他。”薛嫂道：“你且拿了點心，與我打個底兒著。”春梅道： “老媽
子，單管說謊。你才說吃了來，這回又說沒打底兒。”薛嫂道：“吃了
他兩個茶食，這咱還有哩？”月桂道：“薛媽媽，你且吃了這大鐘酒，
我拿點心與你吃。俺奶奶怪我沒用，要打我哩。”這薛嫂沒奈何，只得
灌了一鐘，覺心頭小鹿兒劈劈跳起來。那春梅努個嘴兒，又叫海棠斟
滿一鐘教他吃。薛嫂推過一邊說：“我的那娘，我卻一點兒也吃不的
了。”海棠道：“你老人家捱一月桂姐一下子，不捱我一下子，奶奶要
打我。”那薛嫂兒慌的直撅兒跪在地下。春梅道：“也罷，你拿過那餅
與他吃了，教他好吃酒。”月桂道：“薛媽媽，誰似我恁疼你，留下恁
好玫瑰餡餅兒與你吃。”就拿過一大盤子頂皮酥玫瑰餅兒來。那薛嫂兒
只吃了一個，別的春梅都教他袖在袖子里：“到家稍與你家老王八
吃。”薛嫂兒吃了酒，蓋著臉兒，把一盤子火薰肉，腌臘鵝，都用草紙
包裹，塞在袖內。海棠使氣白賴，又灌了半鐘酒。見他嘔吐上來，才
收過家伙，不要他吃了。春梅分付：“明日來討話說，兌丫頭銀子與
你。”臨出門，春梅又分付：“媽媽，你休推聾裝啞，那翠雲子做的不
好，明日另帶兩副好的我瞧。”薛嫂道：“我知道。奶奶叫個大姐送我
送，看狗咬了我腿。”春梅笑道：“俺家狗都有眼，只咬到骨禿根前就
住了。”一面使蘭花送出角門來。

話休饒舌。周守備至日落時分，出巡來家，進入後廳，左右丫鬟接
了冠服。進房見了春梅、小衙內，心中歡喜。坐下，月桂、海棠拿茶
吃了，將出巡之事告訴一遍。不一時，放桌兒擺飯。飯罷，掌上燭，
安排杯酌飲酒。因問：“前邊沒甚事？”春梅一面取過薛嫂拿的貼兒
來，與守備看，說吳月娘那邊，如此這般，“小廝平安兒偷了頭面，被
吳巡簡拿住監禁，不容領贓。只拷打小廝，攀扯誣賴吳氏姦情，索要
銀兩，呈詳府縣”等事。守備看了說：“此事正是我衙門裡事，如何呈
詳府縣？吳巡簡那廝這等可惡！我明日出牌，連他都提來發落。”又
說：“我聞得吳巡簡是他門下伙計，只因往東京與蔡太題進禮，帶挈他
做了這個官，如何倒要誣害他家！” 春梅道：“正是這等說。你替他明
日處處罷。”一宿晚景題過。

次日，旋教吳月娘家補了一紙狀，當廳出了大花欄批文，用一個封
套裝了。上批：“山東守御府為失盜事，仰巡簡司官連人贓解繳。右差
虞侯張勝、李安。準此。” 當下二人領出公文來，先到吳月娘家。月
娘管待了酒飯，每人與了一兩銀子鞋腳錢。傅伙計家中睡倒了，吳二
舅跟隨到巡簡司。吳巡簡見平安監了兩日，不見西門慶家中人來打
點，正教吏典做文書，申呈府縣。只見守御府中兩個公人到了，拿出
批文來與他。見封套上朱紅筆標著：“仰巡簡司官連人解繳”，拆開，
見裡面吳氏狀子，唬慌了。反賠下情，與李安、張勝每人二兩銀子。
隨即做文書解人上去。到於守備府前，伺候半日。待的守備升廳，兩
邊軍牢排下，然後帶進入去。這吳巡簡把文書呈遞上去，守備看了一
遍，說：“此是我衙門裡事，如何不申解前來？只顧延捱監滯，顯有情
弊。”那吳巡簡稟道：“小官才待做文書申呈老爺案下，不料老爺鈞批
到了。”守備喝道：“你這狗官可惡！多大官職？這等欺玩法度，抗違
上司！我欽奉朝廷敕命，保障地方，巡捕盜賊，提督軍務，兼管河
道，職掌開載已明。你如何拿了這件，不行申解，妄用刑杖拷打犯
人，誣攀無辜？顯有情弊！”那吳巡簡聽了，摘去冠帽，在階前只顧磕
頭。守備道：“本當參治你這狗官，且饒你這遭，下次再若有犯，定行
參究。”一面把平安提到廳上，說道：“你這奴才，偷盜了財物，還肆
言謗主。人家都是你恁般，也不敢使奴才了。”喝左右：“與我打三十
大棍，放了。將贓物封貯，教本家人來領去。”一面喚進吳二舅來，遞
了領狀。守備這裡還差張勝拿貼兒同送到西門慶家，見了分上。吳月
娘打發張勝酒飯，又與了一兩銀子。走來府里，回了守備、春梅話。

那吳巡簡乾拿了平安兒一場，倒折了好幾兩銀子。月娘還了那人家
頭面、鉤子兒。是他原物，一聲兒沒言語去了。傅伙計到家，傷寒病
睡倒了，只七日光景，調治不好，嗚呼哀哉死了。月娘見這等合氣，
把印子鋪只是收本錢贖討，再不解當出銀子去了。止是教吳二舅同玳
安，在門首生藥鋪子日逐轉得來，家中盤纏。此事表過不題。

一日，吳月娘叫將薛嫂兒來，與了三兩銀子。薛嫂道：“不要罷，傳
的府里奶奶怪我。”月娘道：“天不使空人，多有累你，我見他不題出
來就是了。”於是買下四盤下飯，宰了一口鮮豬，一壇南酒，一匹紵絲
尺頭，薛嫂押著來守備府中，致謝春梅。玳安穿著青絹褶兒，拿著禮
貼兒，薛嫂領著徑到後堂。春梅出來，戴著金梁冠兒，上穿繡襖，下
著錦裙，左右丫鬟養娘侍奉。玳安扒到地下磕頭。春梅分付：“放桌
兒，擺茶食與玳安吃。”說道：“沒甚事，你奶奶免了罷。如何又費心
送這許多禮來，你周爺已定不肯受。”玳安道：“家奶奶說，前日平安
兒這場事，多有累周爺、周奶奶費心，沒甚麼，些少微禮兒，與爺、
奶奶賞人罷了。”春梅道：“如何好受的？”薛嫂道：“你老人家若不
受，惹那頭又怪我。”春梅一面又請進守備來計較了，止受了豬酒下
飯，把尺頭帶回將來了。與了玳安一方手帕，三錢銀子，抬盒人二
錢。春梅因問：“你幾時籠起頭去，包了網巾？幾時和小玉完房
來？”玳安道：“是八月內來。”春梅道：“到家多頂上你奶奶，多謝了
重禮。待要請你奶奶來坐坐，你周爺早晚又出巡去。我到過年正月
里，哥兒生日，我往家裡來走走。”玳安道：“你老人家若去，小的到
家對俺奶奶說，到那日來接奶奶。”說畢，打發玳安出門。薛嫂便向玳
安說：“大官兒，你先去罷，奶奶還要與我說話哩。”那玳安兒押盒擔
回家，見了月娘說：“如此這般，春梅姐讓到後邊，管待茶食吃。問了
回哥兒好，家中長短。與了我一方手帕，三錢銀子，抬盒人二錢銀
子。多頂上奶奶，多謝重禮，都不受來，被薛嫂兒和我再三說了，才
受了下飯豬酒，抬回尺頭。要不是請奶奶過去坐坐，一兩日周爺出巡
去。他只到過年正月孝哥生日，要來家裡走走。”又告說：“他住著五
間正房，穿著錦裙繡襖，戴著金梁冠兒，出落的越發胖大了。手下好
少丫頭、奶子侍奉！月娘問：“他其實說明年往咱家來？”玳安兒
道：“委實對我說來。”月娘道：“到那日，咱這邊使人接他去。”因
問：“薛嫂怎的還不來？”玳安道：“我出門，他還坐著說話，教我先來
了。”自此兩家交往不絕。正是：世情看冷暖，人面逐高低。有詩為
證：

得失榮枯命里該，皆因年月日時栽。胸中有志應須至，蠹里無
財莫論才。

第九十六回 春梅姐游舊家池館 楊光彥作當面豺狼

詞曰：

人生千古傷心事，還唱《後庭花》。舊時王謝，堂前燕子，
飛向誰家？ 恍然一夢，仙肌勝雪，宮鬢堆雅。江州司馬，青衫
淚濕，想在天涯。 右調《青衫濕》

話說光陰迅速，日月如梭，又早到正月二十一日。春梅和周守備說
了，備一張祭桌，四樣羹果，一壇南酒，差家人周義送與吳月娘。一
者是西門慶三周年，二者是孝哥兒生日。月娘收了禮物，打發來人帕
一方，銀三錢。這邊連忙就使玳安兒穿青衣，具請書兒請去。上寫
著：

重承厚禮，感感。即刻舍具菲酌，奉酬腆儀。仰希高軒俯臨，
不外，幸甚。西門吳氏端肅拜請大德周老夫人妝次。

春梅看了，到日中才來。戴著滿頭珠翠金鳳頭面釵梳，胡珠環子。
身穿大紅通袖、四獸朝麒麟袍兒，翠藍十樣錦百花裙，玉玎當禁步，
束著金帶。坐著四人大轎，青段銷金轎衣。軍牢執藤棍喝道，家人伴
當跟隨，抬著衣匣。後邊兩頂家人媳婦小轎兒，緊緊跟隨。吳月娘這
邊請人吳大妗子相陪，又叫了四個唱的彈唱。聽見春梅來到，月娘亦
盛妝縞素打扮，頭上五梁冠兒，戴著稀稀幾件金翠首飾，上穿白綾
襖，下邊翠藍段子裙，與大妗子迎接至前廳。春梅大轎子抬至儀門
首，才落下轎來。兩邊家人圍著，到於廳上敘禮，向月娘插燭也似拜
下去。月娘連忙答禮相見，說道：“嚮日有累姐姐費心，粗尺頭又不肯
受。今又重承厚禮祭桌，感激不盡。”春梅道：“惶恐。家官府沒甚
麼，這些薄禮，表意而已。一向要請奶奶過去，家官府不時出巡，所
以不曾請得。”月娘道：“姐姐，你是幾時好日子？我只到那日買禮看
姐姐去罷。”春梅道：“奴賤日是四月廿五日。”月娘道：“奴到那日已
定去。”

兩個敘禮畢，春梅務要把月娘讓起，受了兩禮。然後吳大妗子相
見，亦還下禮去。春梅道：“你看大妗子，又沒正經。”一手扶起受
禮。大妗子再三不肯，止受了半禮。一面讓上坐，月娘和大妗子主位
相陪。然後家人、媳婦、丫鬟、養娘，都來參見。春梅見了奶子如意
兒抱著孝哥兒，吳月娘道：“小大哥還不來與姐姐磕個頭兒，謝謝姐
姐。今日來與你做生日。”那孝哥兒真個下如意兒身來，與春梅唱喏。
月娘道：“好小廝，不與姐姐磕頭，只唱喏。”那春梅連忙向袖中摸出
一方錦手帕，一副金八吉祥兒，教替他塞帽兒上。月娘道：“又教姐姐
費心。”又拜謝了。落後小玉、奶子來見磕頭。春梅與了小玉一對頭簪
子，與了奶子兩枝銀簪兒。月娘道：“姐姐，你還不知，奶子與了來興
兒做媳婦兒了。來興兒那媳婦害病沒了。”春梅道：“他一心要在咱
家，倒也好。”一面丫鬟拿茶上來，吃了茶，月娘道： “請娘娘後邊明
間內坐罷，這客位內冷。”

春梅來後邊西門慶靈前，又早點起燈燭，擺下桌面祭禮。春梅燒了
紙，落了幾點眼淚。然後周圍設放圍屏，火爐內生起炭火，安放八大
仙桌席，擺茶上來。無非是細巧蒸酥，希奇果品，絕品芽茶。月娘和
大妗子陪著吃了茶，讓春梅進上房裡換衣裳。脫了上面袍兒，家人媳
婦開衣匣，取出衣服，更換了一套綠遍地錦妝花襖兒，紫丁香色遍地
金裙。在月娘房中坐著，說了一回，月娘因問道：“哥兒好麽？今日怎
不帶他來這裡走走？”春梅道：“不是也帶他來與奶奶磕頭，他爺說天
氣寒冷，怕風冒著他。他又不肯在房裡，只要那當直的抱出來廳上外
邊走。這兩日，不知怎的，只是哭。”月娘道：“他周爺也好大年紀，
得你替他養下這點孩子也彀了，也是你裙帶上的福。說他孫二娘還有
位姐兒，幾歲兒了？”春梅道：“他二娘養的叫玉姐，今年交生四歲。
俺這個叫金哥。”月娘道：“說他周爺身邊還有兩位房裡姐兒？”春梅
道：“是兩個學彈唱的丫頭子，都有十六七歲，成日淘氣在那裡。”月
娘道：“他爺也常往他身邊去不去？”春梅道：“奶奶，他那裡得工夫在
家？多在外，少在里。如今四外好不盜賊生髮，朝廷敕書上，又教他
兼管許多事情：鎮守地方，巡理河道，提拿盜賊，操練人馬。常不時
往外出巡幾遭，好不辛苦哩。”說畢，小玉又拿茶來吃了。春梅向月娘
說：“奶奶，你引我往俺娘那邊花園山子下走走。”月娘道：“我的姐
姐，還是那咱的山子花園哩！自從你爹下世，沒人收拾他，如今丟搭
的破零零的。石頭也倒了，樹木也死了，俺等閑也不去了。”春梅
道：“不妨，奴就往俺娘那邊看看去。”這月娘強不過，只得叫小玉拿
花園門山子門鑰匙，開了門，月娘、大妗子陪春梅，到裡邊游看了半
日。但見：

垣牆欹損，臺榭歪斜。兩邊畫壁長青笞，滿地花磚生碧草。山
前怪石遭塌毀，不顯嵯峨；亭內涼床被滲漏，已無框檔。石洞口蛛絲
結網，魚池內蝦蟆成群。狐狸常睡卧雲亭，黃鼠往來藏春閣。料想經
年無人到，也知盡日有雲來。

春梅看了一回，先走到李瓶兒那邊。見樓上丟著些折桌、壞凳、破
椅子，下邊房都空鎖著，地下草長的荒荒的。方來到他娘這邊，樓上
還堆著些生藥香料，下邊他娘房裡，止有兩座廚櫃，床也沒了。因問
小玉：“俺娘那張床往那去了？怎的不見？”小玉道：“俺三娘嫁人，賠
了俺三娘去了。”月娘走到跟前說：“因你爹在日，將他帶來那張八步
床賠了大姐在陳家，落後他起身，卻把你娘這張床賠了他，嫁人去
了。”春梅道：“我聽見大姐死了，說你老人家把床還抬的來家了。”月
娘道： “那床沒錢使，只賣了八兩銀子，打發縣中皂隸，都使了。”春
梅聽言，點了點頭兒。那星眼中由不的酸酸的，口中不言，心內暗
道：“想著俺娘那咱，爭強不伏弱的問爹要買了這張床。我實承望要回
了這張床去，也做他老人家一念兒，不想又與了人去了。”由不的心下
慘切。又問月娘：“俺六娘那張螺甸床怎的不見？”月娘道：“一言難
盡。自從你爹下世，日逐只有出去的，沒有進來的。常言家無營活
計，不怕斗量金。也是家中沒盤纏，抬出去交人賣了。”春梅問：“賣
了多少銀子？”月娘道：“止賣了三十五兩銀子。”春梅道：“可惜了，
那張床，當初我聽見爹說，值六十兩多銀子，只賣這些兒。早知你老
人家打發，我到與你老人家三四十兩銀子要了也罷。”月娘道：“好姐
姐，人那有早知道的？”一面嘆息了半日。

只見家人周仁走來接，說：“爺請奶奶早些家來，哥兒尋奶奶哭
哩。”這春梅就抽身往後邊來。月娘叫小玉鎖了花園門，同來到後邊明
間內。又早屏開孔雀，簾控鮫綃，擺下酒筵。兩個妓女，銀箏琵琶，
在旁彈唱。吳月娘遞酒安席，安春梅上座，春梅不肯，務必拉大妗
子，同他一處坐的。月娘主位，筵前遞了酒，湯飯點心，割切上席。
春梅叫家人周仁，賞了廚子三錢銀子。說不盡盤堆羿品，酒泛金波。
當下傳杯換盞，吃至晚色將落時分，只見宅內又差伴當，拿燈籠來
接。月娘那裡肯放，教兩個妓女在跟前跪著彈唱勸酒。分付：“你把好
曲兒孝順你周奶奶一個兒。”一面叫小玉斟上大鐘，放在跟前，
說：“姐姐，你分付個心愛的曲兒，叫他兩個唱與你下酒。”春梅
道：“奶奶，奴吃不得了，怕孩兒家中尋我。”月娘道：“哥兒尋，左右
有奶子看著，天色也還早哩，我曉得你好小量兒！”春梅因問那兩個妓
女： “你叫甚名字？是誰家的？”兩個跪下說：“小的一個是韓金釧兒妹
子韓玉釧兒，一個是鄭愛香兒侄女鄭嬌兒。”春梅道：“你每會唱《懶
畫眉》不會？”玉釧兒道：“奶奶分付，小的兩個都會。”月娘道：“你
兩個既會唱，斟上酒你周奶奶吃，你每慢唱。”小玉在旁連忙斟上酒，
兩個妓女，一個彈箏，一個琵琶，唱道：

冤家為你幾時休？捱到春來又到秋。誰人知道我心頭。天，害
的我伶仃瘦，聽和音書兩淚流。從前已往訴緣由，誰想你無情把我
丟！
 那春梅吃過，月娘雙令鄭嬌兒遞上一杯酒與春梅。春梅道：“你老人
家也陪我一杯。”兩家於是都齊斟上，兩個妓女又唱道：

冤家為你減風流，鵲噪檐前不肯休，死聲活氣沒來由。天，倒
惹的情拖逗，助的凄涼兩淚流。從他去後意無休，誰想你辜恩把我
丟。

春梅說：“奶奶，你也教大妗子吃杯兒。”月娘道：“大妗子吃不的，
教他拿小鐘兒陪你罷。”一面令小玉斟上大妗子一小鐘兒酒。兩個妓女
又唱道：

冤家為你惹場憂，坐想行思日夜愁，香肌憔瘦減溫柔。天，要
見你不能勾，悶的我傷心兩淚流。從前與你共綢繆，誰想你今番把我
丟。

春梅見小玉在跟前，也斟了一大鐘教小玉吃。月娘道：“姐姐，他吃
不的。”春梅道：“奶奶，他也吃兩三鐘兒，我那咱在家裡沒和他
吃？”於是斟上，教小玉也吃了一杯。妓女唱道：

冤家為你惹閑愁，病枕著床無了休，滿腹憂悶鎖眉頭。天，忘
了還依舊，助的我腮邊兩淚流。從前與你兩無休，誰想你經年把我
丟。

看官聽說，當時春梅為甚教妓女唱此詞？一向心中牽掛陳敬濟，在
外不得相會。情種心苗，故有所感，發於吟詠。又見他兩個唱的口兒
甜，乖覺，奶奶長、奶奶短奉承，心中歡喜。叫家人周仁近前來，拿
出兩包兒賞賜來，每人二錢銀子。兩個妓女放下樂器，磕頭謝了。不
一時，春梅起身，月娘款留不住。伴當打燈籠，拜辭出門，坐上大
轎。家人媳婦，都坐上小轎。前後打著四個燈籠，軍牢喝道而去。正
是：時來頑鐵有光輝，遠去黃金無艷色。有詩為證：
 點絳唇紅弄玉嬌，鳳凰飛下品鸞簫。堂高閑把湘簾捲，燕子還
來續舊巢。

且說春梅自從來吳月娘家赴席之後，因思想陳敬濟，不知流落在何
處。歸到府中，終日只是卧床不起，心下沒好氣。守備察知其意，說
道：“只怕思念你兄弟，不得其所。”一面叫張勝、李安來，分付
道：“我一向委你尋你奶奶兄弟，如何不用心找尋？”二人告道：“小的
一向找尋來，一地裡尋不著下落，已回了奶奶話了。” 守備道：“限你
二人五日，若找尋不著，討分曉。”這張勝、李安領了鈞語下來，都帶
了愁顏。沿街繞巷，各處留心，找問不題。

話分兩頭。單表陳敬濟自從守備府中打了出來，欲投宴公廟。又聽
見人說師父任道士死了，就害怕不敢進廟來，又沒臉兒見杏庵主老，
白日里到處打油飛，夜晚間還鑽入冷鋪中存身。一日，也是合當有
事，敬濟正在街上站立，只見鐵指甲楊大郎，頭戴新羅帽兒，身穿白
綾襖子，騎著一匹驢兒，揀銀鞍轡，一個小廝跟隨，正從街心走過
來。敬濟認得是楊光彥，便向前一把手，把嚼環拉住，說道：“楊大
哥，一向不見。自從清江浦把我半船貨物偷拐走了，我好意往你家
問，反吃你兄弟楊二風拿瓦楔鑽破頭，趕著打上我家門來。今日弄的
我一貧如洗，你是會搖擺受用。”那楊大郎見陳敬濟已自討吃，便佯佯
而笑，說：“今日晦氣，出門撞見瘟死鬼，量你這餓不死賊花子，那裡
討半船貨？我拐了你的，你不撒手？須吃我一頓馬鞭子。”敬濟便
道：“我如今窮了，你有銀子，與我些盤纏。不然，咱到個去處講
講。”楊大郎見他不放，跳下驢來，向他身上抽了幾鞭子。喝令小
廝：“與我撏了這少死的花子去！”那小廝使力把敬濟推了一交，楊大
郎又向前踢了幾腳，踢打的敬濟怪叫。須臾，圍了許多人。旁邊閃過
一個人來，青高裝帽子，勒著手帕，倒披紫襖，白布褲子，精著兩條
腿，趿著蒲鞋，生的阿兜眼，掃帚眉，料綽口，三須鬍子，面上紫肉
橫生，手腕橫筋競起。吃的楞楞睜睜，提著拳頭，向楊大郎說道：“你
此位哥好不近理，他年少這般貧寒，你只顧打他怎的？自古嗔拳不打
笑面，他又不曾傷犯著你。你有錢，看平日相交，與他些；沒錢罷
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