中国古代的“记账方法”是指将客观发生的经济事项登记到会计账簿所采用的方法。一般包括以下几个方面的内容:(1)会计记录符号在反映经济事项性质和记录方向方面的运用;(2)对于经济事项基本内容的反映方式和“记账”规则;(3)每笔经济记录的基本内容在会计账簿中的排列顺序等。中国古代记账方法的发展经 In Ancient China, the “method of accounting” refers to the method used to register objectively occurring economic events with accounting books. (1) The application of the accounting record symbol in reflecting the nature of the economic matters and the recording direction; (2) The reflection of the basic content of the economic matters and the “accounting” rule; (3) The basic content of each economic record in the accounting books in the order and so on. The Development of Ancient Chinese Accounting Methods