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明清时代的会计明清两代的政府,继承宋朝的组织机构,都由户部掌管财政和官厅会计。明朝洪武十四年(公元1381年)为征税编造“黄册”,按岁征、岁收、岁支、岁储四柱编表,以货币为统一计量单位,逐级上报,一式四份,一份上报户部,其余呈报省布政使、府、县各一份,不仅统一了报表的格式,而且统一了帐簿格式,帐页一般按上收下支两部分登记,这种格式,一直为中式记帐所沿用。明代商业发达,据说我国最早的复式记帐——龙门帐,就是山西商人约在公元1640年间创造的。明史在《食货志》中专为“会计”列为一门,详列田赋税收和经费收支,可见对会计是很重
In the Ming and Qing Dynasties, the government of the Ming and Qing dynasties and the institutions inherited from the Song dynasty were headed by the Ministry of Finance in charge of accounting and government affairs. Ming Dynasty Hongwu fourteen years (AD 1381) for the taxation of the “Yellow Book”, according to the age of sign, the annual income, the annual income, four-column storage at the age of four, with currency as a unit of measurement, level by level, in quadruplicate , A report to the Ministry of households, the remaining reported provincial governor, prefectures and counties each one, not only unified the format of the report, but also unified accounting format, accounting page generally received by the two branches under the branch register, this format , Has been used for Chinese accounting. Developed in the Ming Dynasty, it is said that China’s earliest double-entry bookkeeping - Longmen Zhang, Shanxi Merchants is about 1640 AD created. History of Ming Dynasty in the “Food and Goods” secondary school “Accounting” listed as one, detailed field tax revenue and expenditures, we can see the accounting is very heavy