我国古代很早就有“会计”这个名词。它的含义比现在流行的解释要广泛的多,除了具有计算和记帐的意思以外,还包含统计,审计,管理财务和考核政绩的内容。“簿记”本来也是我国固有的名词,最早见于宋代。十九世纪末,日本明治维新,学习欧美会计,将英文的Bookkeeping译作簿记。将Accounting译成会计。这两个词的含义是有区别的。簿记按英美的习惯用法,是指记帐技术而言。这个概念至今还是很明确的。例如最近美国出版的会计基本原理一书就说:“簿记是会计的记录方面(record-making phase of accounting)”。《辞海》中 In ancient China, there was a long time ago the term “accounting.” Its meaning is much broader than the current popular explanation, with the intent of counting and accounting, including statistics, auditing, managing finances and assessing performance. “Bookkeeping” is also an inherent term in our country, first seen in the Song Dynasty. The late nineteenth century, the Japanese Meiji Restoration, learning accounting in Europe and the United States, the English Bookkeeping translation bookkeeping. Translate Accounting into Accounting. The meaning of these two words is different. Bookkeeping according to Anglo-American usage refers to accounting technology. This concept is still very clear. For example, a recent book published in the United States on accounting principles states: “Bookkeeping is the record-making phase of accounting.” “Ci Hai” in