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有人说,“帐”的由来是出于古代帝王、诸侯出巡时的“供帐”一词。“账”字是“帐”字的错别字。“帐”,通常是用布帛作成,故字形从“巾”。“帐”字的原义,指的是帐幕或营帐,汉代许慎的《说文解宇》和刘熙的《释名》,都是这样解释的。现在所称的“帐簿”,古代称为“计籍”或“计簿”,有时还只简称为“计”。如《汉书·宣帝纪》:“上计簿,具文而已。”由于古代会计和统计并没有分开,所以,“计簿”和“计籍”也就包括现今所说的统计表册在内。西汉张苍任计相,管理的就是会计和统计工作。后来会计与统计分离,“簿”字才指的是会计帐簿,“籍”字才指的是统计册籍。秦统一全国以后,文献上均不见“帐”
Some people say that “account” is the origin of the ancient emperors, princes on the tour “for the account”. “Account” is the word “account” typos. “Account” is usually made of cloth, so the font from the “towel.” The original meaning of the word “account” refers to the tabernacle or the tent of account. This is explained by Xu Shen’s “Shuo Wenyu” and “Xi Xi” of Liu Xi in the Han Dynasty. Now called “books”, ancient called “Ji Ji” or “account book”, sometimes only referred to as “meter.” Such as “Han Xuan Emperor Ji”: “The book on the record, there is only text.” As the ancient accounting and statistics are not separated, so “book” and “Ji Ji” also includes the statistics table now said . West Cang Zhang Cang accounting, management is accounting and statistical work. Later accounting and statistical separation, “Book” refers to the accounting books, “Ji” refers to the statistical records. After the reunification of the Qin nationwide, there was no “account”