Five years ago, at a village entrance meeting of a red and white happy event, Zhao Defa, to grab a good omen, stubbornly collected six thousand yuan from Chen Xiulan before he would let her pass. Five years later, the Zhao family is arranging a white event, and he digs out the old gift ledger, calculating to take back the gift money he sent out over many years. Unexpectedly, the fellow villagers also each have a ledger, with some returning gifts according to the old amount and others rushing to hold happy events, as a series of absurd and ironic conflicts unfold one after another. The more meticulous Zhao Defa becomes in his calculations, the further his family and neighbors drift away from him. Until two old ledgers are laid open, everyone finally understands that some accounts can be calculated with money, but some human relationships can never be fully calculated in a lifetime.