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如果银行的先祖论资排辈的话,会计可是元老之一。当始祖们创造银行业时,开张的第一天,所交易的第一笔银子一定会记上账——哪怕是最简单的流水账,那是原始的银行会计。以后,才繁衍创造出精彩斑斓的金融世界。它如同媒人牵着红线,将存款、贷款拉扯成了银行之家;它是个精于计算和法典的智慧之神,一个最精明、最公正、最规矩的神灵。15世纪威尼斯商人新的记账法,把一张簿记纸分开了左右两边,资产和负债、进和出分成两栏,从此创新了人类经济佥融活动的法则。银行业从创立、成长到壮大,无不有簿记的功劳。它是经营银行的基本法则和工具,银行演变的发展史背后,就是一部会计史。银行会计有着最深沉的文化底蕴,它敞开着博大的胸怀,一丝不苟地簿记着、运行着、构造着,应对着环境的变幻,使银行业登峰造极。它在银行是骨架、是基础、是规则,它的秉性总耿直、总规矩、总真实,它的风格多认真、多仔细、多灵活,它的改革很专业、很艰难、很精致,因为它太基础、太重要,太伟大,它让银行充满着喜悦,也留下苦涩难言。我敬崇会计,它贵为鼻祖,却从不渲染,显露出帝王的风度,不图虚名地支撑起银行业务一片有序的天地。它记上的那一笔,才是算数的。
If the ancestors of the bank seniority, accounting, but one of the veterans. When the ancestors created the banking industry, the very first day of the opening of the first ancestor was sure to record it - even the simplest running account, which was the original bank accountant. Since then, it has multiply to create a brilliant financial world. It is like a matchmaker holding the red line and pulling deposits and loans into a bank home. It is a wise god who is good at calculation and code, the most savvy, fair and rules god. The new bookkeeping method of the 15th century merchant in Venice created a new law of human economic integration by dividing a book of paper into two parts, left and right, assets and liabilities into and out of two columns. From the founding of the banking industry, growth to growth, all without a record of credit. It is the basic law and tool of running a bank. Behind the development history of bank evolution is an accounting history. Bank accounting has the deepest cultural heritage, it is open to the broad mind, meticulous bookkeeping, running, construction, to cope with environmental changes, the banking industry peak. It is the skeleton of the bank, is the foundation, is the rule, its generality always upright, the total rules, the total truth, its style is more serious, more careful and more flexible, its reform is very professional, very difficult, very delicate, because it Too basic, too important, too great, it makes the bank full of joy, but also leave the bitter unspeakable. I admire accounting, it is expensive for your ancestors, but never render, revealing the emperor’s grace, without any pretext to support an orderly banking world. It is recorded on the sum, is the count.