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湖北江陵县凤凰山10号汉墓出土简牍大都是有关商贩组织的契约和簿记,它不仅为汉代记载所无,而且在考古上也是第一次发现。它反映了我国古代在会计领域中的辉煌成就。 1、丰富的簿记史料江陵风凰山10号汉墓在汉惠帝四年(公元前191年)到汉景帝四年(公元前153年)之间。出土的会计简牍有8号木牍(记草料)、甲组简(记田租)、郑里廪簿(乙组简)、合股经商记录(丁组、戊组简),以上是数量记录或报表;出售货物帐(丙组简)和“乡里行政机关的收支帐簿”(E类简),是金额帐;5号木牍和4号木牍是基主人收税的“算赋出入簿”,也是金额帐;1号、2号木牍是合股经商的契约。据考证:墓主人张偃是有数百亩(每百亩相当于现在的约三十市亩)土地的
Most of the bamboo slips unearthed in Fenghuangshan, Jiangling County, Hubei Province, are contracts and book records of traders. It is not only documented in the Han Dynasty, but also found for the first time in archeology. It reflects the brilliant achievements of ancient China in the field of accounting. 1, a wealth of bookkeeping history Jiangling Fenghuangshan 10 Han Han Hui emperor in four years (191 BC) to King Emperor Han Emperor (153 BC) between. Unearthed accounting Jane 牍 No. 8 Muli (note fodder), a group Jane (record Tian rent), Zheng Lizi book (Group B Jane), joint business records (Group D, Group Jane simple), the above is the number of records Or statements; sales of goods account (Group C Jane) and “township government revenue and expenditure account book” (E class Jane), is the amount of the accounts; No. 5 and No. 4 clogs is based on the tax collection “Fu Fu Out of books, ”but also the amount of accounts; 1, No. 2 is a joint venture business contract. According to research: the tomb owner Zhang Yan is a land with a few hundred acres (equivalent to about thirty acres of land per mu now)