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zhong guo zui zao de hui ji ping zheng
Author(s): 
Pages: 29
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  官厅会计八则记帐凭证周礼正义式法司会西周时代周礼·天官职岁职内;
Abstract: <正> 公元前11世纪的西周时代,官厅会计核算中使用的“法”或“式法”是我国最早的会计凭证——原始凭证。 孙诒让《周礼正义》一书记载了“法”和“式法”的基本内容,大致包括:钱物的名称、数量、财物性质、事项说明……在“九式”费用支出时,一定要在“法”中写明某式的用途、数量、事项说明、出式人签字等。《周礼·天官》;“司会掌邦之六典、八法、八则之贰,以送邦国、都
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