The delicate heat (cold) accumulator is an instrument based on ARM microprocessor, which is used in conjunction with various flow transmitters and sensors to measure flow, and is used in conjunction with two platinum thermistors (or temperature transmitters) to measure liquid heat carrier heat or cold medium cold. It collects, displays, controls, transmits, communicates, prints and processes various signals such as temperature and flow rate on site, forming a digital acquisition system and control system, especially suitable for trade settlement and measurement management. It can be widely used in heating systems such as thermal oil boilers and water heating, as well as building air conditioning heat exchange systems, to achieve online measurement of heat and mass transfer, thereby providing a basis for enterprise energy management, energy consumption measurement, and technical economy.