小议三脚帐的“跛脚”重庆商学院唐富文三脚帐亦称＂破行帐＂，它是我国明清间在单式簿记基础上产生的一种不完全的收付复式记帐法。之所以称为＂三脚帐＂，其记帐原理是：凡转帐事项均须在有关帐目中作两笔相互关联的记录，俗称＂两脚＂；凡现金收支事项，只作与现金相对... Discussing the “lame” of the three-legged account Tang Fu-wen, the third leg of the Chongqing Business School, also known as “breaking account”, is a kind of incomplete double counting method based on single-type bookkeeping in the Ming and Qing Dynasties. The reason is called “three-legged account”, the accounting principle is: Where all transactions are required to make two interrelated records in the accounts, commonly known as “two legs”; Where cash receipts and payments, only as opposed to cash ...