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Root / 維基大典 / clean / 龍門賬 / 龍門賬.txt
Work: 龍門賬
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Metadata
- Work ID
- 95936
- Document ID
- 263231
- Title
- 龍門賬
- Corpus root
- 維基大典
- Page title
- 龍門賬
- File
- 龍門賬.txt
- Path
- 維基大典/clean/龍門賬/龍門賬.txt
Punctuation options
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。
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