“帐”字本身与会计核算无关,在商代,人们把帐簿叫作“册”;从西周开始又把它更名为“籍”或“籍书”;战国时代有了“簿书”这个称号;西汉时,人们把登记会计事项的帐册称为“簿”。据现有史料考证,“帐”字引申到会计方面起源于南北朝。 南北朝时,皇帝和高官显贵都习惯到外地巡游作乐。每次出游前,沿路派人张设帏帐,帐内备有各种生活必需品及 “Account” itself has nothing to do with accounting, in the Shang Dynasty, people called the books as “books”; from the beginning of the Western Zhou Dynasty and renamed it “Ji” or “books”; Warring States Period with “book” this Title; Western Han Dynasty, people register the accounting matters of the book called “book.” According to the existing historical research, “account” extended to the accounting originated in Northern and Southern Dynasties. Northern and Southern Dynasties, the emperor and dignitaries are accustomed to foreign parades. Before each trip, send people along the road set Zhang account, the account has a variety of necessities and