四柱结算法登载外欠账的方式及其演变

The Posting Method and Evolution of the Debts in the Four-column Bookkeeping

四柱结算法是中国古代财计管理中普遍应用的一种非常重要的结算和记账方法。从历史上的四柱账实例来看,四柱结算法中对外欠账的登载方式并不相同,既有专门以外欠账为核心进行登载的四柱账,也有将外欠账与收入、支出等其他账一起进行登载的四柱账。在后一种登载方式中,唐代的四柱账在“应见在账”一柱后又分别将应在(外欠)账和见在账列为一柱,但应在柱不参与四柱账的计算;宋代的四柱账一般是将外欠柱登载在实在柱前单独成为一柱,外欠柱不参与四柱账的计算而独立计账;明清以后的四柱账不再将外欠账单独设为一柱,而是将外欠账登载在实在柱、旧管柱或新收柱中,似无定例。

The four-column bookkeeping is a very important settlement and accounting method commonly used in ancient Chinese financial management. From the historical examples, it can be seen that the posting method of the debts is not the same in the four-column algorithm. It can be specifically posted on the basis of debts or posted together with income, expenses, etc. In the Tang Dynasty, the debts and the stocks were listed as one column after the column of all the income, but the debts were not included in the calculation. In the Song Dynasty, the debts were generally posted separately before the inventory column and were not involved in the calculation. After the Ming and Qing Dynasties, the debts were no longer set up separately, but were posted in the columns of the stocks, initial balance and current income. There seems to be no rule.