在纪念《簿记论》出版500周年之际,有人评介:备忘簿“相当于我们今天的纪事簿”,“日记帐簿就是我们今天所用的普通日记帐”,“分类帐簿时相当于我们今天所用的总分类帐”(注1)。有一本《基础会计》论述会计帐簿分类时说,“按其用途不同,可分为日记帐(序时帐)、分类帐和备查帐”(注2)。二者的说法十分相似。 笔者认为,这是对《簿记论》的误解。500年前威尼斯的备忘簿相当于现代的一种原始凭证;“日记帐簿”相当于“记帐凭证”;鉴于《簿记论》尚未提出划分总分类帐和明细分类帐的标准,则“分类帐簿就是我们今天所用的总分类帐”的论断是错误的。 一、经济事项发生和执行结果的证明——备忘簿 In commemoration of the 500th anniversary of the publication of Book Record, it was commented that the memo book “is equivalent to our today’s Chronicle,” “the journals book is the ordinary journals we use today,” and “the ledger book is equivalent to us General Ledger Used Today ”(Note 1). There is a “basic accounting” accountant accounting book classification said that “according to their different purposes, can be divided into diary (ledger), ledger and preparedness audit” (Note 2). The two are very similar. In my opinion, this is a misunderstanding of “bookkeeping theory.” The memo pad in Venice 500 years ago corresponded to a primitive document in modern times; the “journal book” corresponded to the “voucher for account”; and since Book Criticism has not set the standard for dividing the general ledger and the detailed ledger, the “ The ledger is the general ledger we used today. ”The assertion is wrong. First, the economic events and the implementation of the results of the proof - memo pad