明清时代工商企业的资产负债表——以《万历程氏染店查算帐簿》为中心

Balance Sheet of Industry and Commerce During the Ming and Qing Period——Accounting Research into Accounting Books of Checking of the Cheng's Dye house During Wanli Times

从会计史角度研究了明朝万历年间(1573—1620年)一家染店的账簿。它不是染店日常使用的日记账,而是从万历十九年开张到三十二年(1591—1604年)的盘点记录。以其中三年的盘点记录为例进行了个案研究,初步认定它们是一种原始的资产负债表。

This article studies an accounting book of a dye house during Wanli times of the Ming dynasty from accounting angles. This accounting book wasn＇t journal, but some inventories. This article studies three of them, and initially recongnizes they are some primitive balance sheet.