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走馬樓吴簡所見孫吴官府倉庫的賬簿,包括收支分類賬簿、作爲會計憑證的賬簿、與常規嫌會計結算有關的賬簿三大部分。收支分類賬簿以各種錢物的入倉入庫爲起點,設置了米、錢、布、皮四種收入總分類賬,其下統馭若干級内容詳略不同的明細分類賬。作爲會計憑證的各種賬簿,可提供相當完整的關於組織財政收入的會計信息。孫吴官府倉庫的會計常規算形式庫月結、季結和年結三種,並設置了與之相應的賬簿。
Wu Shou Lou Wu Jian Sun Wu warehouse officials see the books, including revenue and expenditure ledger, accounting books as accounting documents, accounting and accounting for conventional suspect accounting books three parts. Income and expenditure ledger books to a variety of warehousing warehousing as a starting point, set the rice, money, cloth, leather four income ledger, which under the control of a number of different levels of detail different ledger. Various books, as accounting vouchers, provide fairly complete accounting information about the organization’s revenue. Sun Wu Guan warehouse warehouse accounting routine calculation form monthly, quarterly and year-end three, and set the corresponding books.