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在古代的一些文献里,已经对当时的物质资料和劳务的交换活动作了记载。巴比仑王国时期,征收各种赋税需要有应纳税通知和支付凭证。寺院中做工的劳动报酬也刻写在陶土、石头或木制的牌子上。在英伦诸岛,用木签刻痕记账的方法,把赊欠和归还事项记录下来作为凭证。大约在公元前400年,埃及发展到以草为纸和以羽毛为笔以后,文字记录更加方便了。到公元前200年,在罗马共和国的政府档案中,已经把现金收入分为租金、利息等项目,而费用也包括工资、宴会开支和祭祀费用等。当时在政府官员中设有会计官的职务,被指定负责检查地方官员的会计账目。据说公元五年,奥古斯塔皇帝(Emperor Augustus)制定了第一个政府预算。
In ancient documents, the exchange of material information and labor services was recorded. In the period of Kingdom of Babylon, all kinds of taxes need taxable notice and payment voucher. The remuneration for workmanship in the monastery is also inscribed on clay, stone or wooden plates. On the British Isles, the method of accounting for the nicks and restitution is recorded as a voucher. About 400 BC, writing records became more convenient as Egypt developed its grass-paper and feather pen. By 200 BC, in the government archives of the Roman Republic, cash income was divided into items such as rent and interest, and the expenses included salaries, banquet expenses, sacrificial sacrifices, and the like. At the time, the position of accountant officer was set among government officials and was assigned to inspect the accounting records of local officials. It is said that in AD five years Emperor Augustus set the first government budget.