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# WORK_TITLE: 龍門賬
# DISPLAY_TITLE: 龍門賬
# AUTHOR:
# TIMES:
# PAGE_TITLE: 龍門賬
# CATEGORIES:
龍門賬者，
複式簿記之法也。晉人傅山因四柱清冊而為之，曰「進」、「繳」、「存」、「該」，「進」計入，「繳」量納，「存」衡資，「該」度債也。雙管併行，財貨來去，必兩筆齊下，相合則一也，核賬謂之「合龍門」，龍門合而賬無誤。
等式
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