古代会计帐簿史比较重庆商学院李孝林对于最早出现的会计核算方法，国外会计史界曾有资产盘存说与往来帐说的持久争论，迄未解决。资产盘存与资产帐簿血肉相连。古埃及第四王朝时期（约公元前２６１３－２４９８年）间断的、分散的资产盘存已被例行的连续的核算所取代。换... Comparison of the history of ancient accounting books Chongqing Institute of Business Li Xiaolin For the earliest accounting methods, foreign accounting history has been a long-held discourse of assets and accounts say that the debate has not been resolved. Asset inventories and asset books are flesh and blood. The intermittent and scattered inventory of assets in the fourth dynasty of ancient Egypt (circa 2613-2498 BC) has been replaced by routine continuous accounting. change...