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会计数码字大写体的创制,有着漫长的历史。如“壹”字,早在战国时代鲁人毛亨的《诗序》中就已出现:“贰”字在《孟子》一书中已有运用。对于大写数码字在会计中的整套运用,也早在唐朝就已经开始。当时,为了确保会计记录的真实可靠,避免出现篡改会计原始数字的行为,使资财实物不被贪污盗窃,在会计记录中已经开始普遍使用金额大写体。下面是摘自刘复《敦煌掇琐》中的一部分内容,可以佐证:
The creation of accounting code capitalization has a long history. Such as “One”, as early as the Warring States Mao Mao’s “Poetry Preface” has appeared: “II” in the “Mencius” a book has been used. For the capitalization of the full use of digital accounting in accounting, but also as early as the Tang Dynasty has already begun. At that time, in order to ensure the authenticity of accounting records and to avoid the acts of tampering with the original figures of accounting, the assets in kind were not embezzled and stolen, and the capitalization of the capital had begun to be widely used in accounting records. The following is excerpted from Liu Fu “Dunhuang Suozuo” part of the content, you can corroborate: