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清代会计记账方法的发展,一方面表现为官厅会计中单式记账法的日趋完善,另一方面则表现为民间会计中中国固有复式簿记账法的进一步发展。一、清代官厅会计中的入出记账法清代官厅的会计方法,受民间的影响颇深。当时,
The development of the accounting bookkeeping method in the Qing Dynasty showed on the one hand the perfection of the monotonous bookkeeping method in the accounting of the official court and the further development of the Chinese double-entry bookkeeping method in the non-governmental accounting on the other hand. First, the accounting of the Qing Dynasty into the accounting method of entry and exit Accounting methods of the Qing Dynasty government hall, deeply affected by the civil. then,