“会计当而已矢”是我国古代教育家孔子的一句名言,他把做好会计工作的标准概括为一个“当”字。会计界老前辈、职业教育家潘序伦博士创建的立信会计专科学校校歌中也有句:“会计当而已,今古应无异”。可见,他认为“会计当而已矣”这一标准在当今时代也是适用的。 “当”读作dàng,是正当、恰当、得当的意思。 “Accountant has been” is a famous saying of Confucius, an ancient educator in our country. He summarized the standard of accounting work as a word of “when”. Accounting industry veteran, professional educator Dr. Pan Xuelong Lixin Accounting College school song also has a sentence: “accounting when it is, ancient should be no different”. It can be seen that he believes that the criterion that “accounting is already done” is also applicable in today’s time. “When ” read dàng, is a legitimate, appropriate, appropriate meaning.