对《中国记帐方法发展传播史略》的几点质疑彭玉书《交通财会》１９９５年第１０期发表的罗长青同志所作《中国记帐方法发展传播史略》（以下简称《史略》，读后深感有些问题要提出质疑。第一，《史略》说增减记帐法“吸收了借贷记帐法之精华”。这里所说的借贷记帐法的精... Several questions on “History of China’s Billing Method Development and Communication” PENG Yu-shu, “Traffic Accounting” 1995 the tenth issue of Comrade Luo Changqing made “China’s accounting method of development and dissemination of history” (hereinafter referred to as “history”, read Deeply felt that some questions to be questioned.First, the “history” that increase or decrease accounting method “absorbed the essence of debit and credit method.”