论文部分内容阅读
人类社会初期,先民们创造了结绳记事、刻木记事、刻竹作书等记事方式,其中已经隐含了朴素的会计思想。公元前1100年至公元前250年左右的西周和春秋战国时期,中国已经有了“会计”的称谓。两汉时期,随着“誊清簿”、“钱谷账”的出现,账簿正式产生。公元1000年,中式会计在盛唐的基础上又有新的进展,并依旧在世界上处于领先地位。宋代官厅会计把钱粮的收支分为“原管、新收、已支、现在”四个部分来反映财产的增减变化。明末清初产生了“龙门账”。
In the early days of human society, the ancestors created the memo of ending knot, carved wooden notes and inscribed bamboo books, which implied simple accounting ideas. In the Western Zhou Dynasty and the Spring and Autumn and the Warring States Period from about 1100 BC to about 250 BC, China already had the title of “accounting.” Han dynasty, with the “book”, “money valley account” appears, the official account books. In the year 1000 AD, Chinese accounting has made new progress on the basis of the prosperous Tang Dynasty and is still in the leading position in the world. In the Song Dynasty, accounting of the grain and grain was divided into four parts: the original tube, the newly collected, the already-supported, and now the “four parts of the grain and grain accounting to reflect changes in property. Late Ming and early Qing Dynasty produced a ”gantry account."