在汉语里“帐”与“账”两字是通用的,但据现代汉字使用规则,“账”字已停止使用,因此现在有关“帐”的概念应用“帐”而不再用“账”。但是,近来有些学者提出“帐”与“账”的使用有区别。因此有的同志搞不清到底该用哪一个,只好随便使用。如在一篇文章中,一会儿用“账”字,一会儿用“帐”字。特别是近年来的一些会计学出版物和会计学刊中,也经常见到用“账”字。“帐”的本义是指用布帛等物作成张起来作遮蔽的用具。如:营帐、帐幕、蚊帐等。“帐”字运 In Chinese, the words “account” and “account” are common, but according to the rules of modern Chinese usage, the word “account” has been discontinued. Therefore, the concept of “account” is now used instead of “account” . However, some scholars recently suggested that there is a difference between “account” and “account”. Therefore, some comrades can not figure out exactly which one to use, and have no alternative but to use it. As in an article, use “account” for a while and “account” for a while. Especially in recent years, some accounting publications and accounting journals, but also often see the use of “account” word. The original meaning of “account” refers to the use of cloth and other objects made up for the shelter of the utensils. Such as: camp account, tabernacle, nets and so on. “Account” word shipped