《庆元条法事类》中的四柱结算法及相关术语考释  

Method of Four-column Settlement and Terminology Study of A Collection of Typed Rules and Regulations in Qingyuan Period

作　　者：陈卫兰[1] 

机构地区：[1]台州学院人文学院,浙江临海317000

出　　处：《嘉兴学院学报》2011年第5期60-63,共4页Journal of Jiaxing University

基　　金：台州市2010年度台州市社科联重点课题(10YZS09)

摘　　要：《庆元条法事类》中的账式记录了当时使用的结算法及相关术语。根据账式的公文程式,可以了解典型的四柱结算法及多出"应在"一柱的复杂四柱结算法的原貌,并据此考证四柱结算法的各柱术语。A Collection of Typed Rules and Regulations in Qingyuan Period, recorded some methods of settlement and many interrelated terminologies used at that time. According to the legal style of an official document, we can figure out the typical method of four--column settlement, and the extension＂yingzai＂, the first column, of the complex method of four--column settlement. So the terminologies of each column in the method of four--column settlement can be confirmed.

关 键 词：《庆元条法事类》 式 四柱结算法 术语 

分 类 号：F231.4[经济管理—会计学]