中国古代的账与会计凭证●傅光明一、唐朝的账唐代，账在财务行政上的应用极为广泛，研究账对理解唐朝财政收支及收支程序很有意义。账的种类很多。有春季、秋季、冬季账，年账、月账、旬账。季账每季一造，也有两季一造的。有年终造账例，如“凡出纳账，岁终上于寺焉。”... Accounts of Ancient China and Accounting Vouchers ● Fu Guangming First, the Tang Dynasty’s account Tang Dynasty, the application of the account in the financial administration is extremely extensive, the research account of the Tang Dynasty to understand the financial revenue and expenditure and revenue and expenditure procedures makes sense. There are many types of accounts. Spring, autumn, winter accounts, annual accounts, monthly accounts, ten days account. Quarterly quarterly make a quarter, but also made in two seasons. There are cases of year-end accounts, such as “where the cashier, the end of the year on the temple Yan.” ...