On The'Four-Pillar Accounting & Settlement'in the Wu Slips of Zoumalou
The'Four-Pillar Accounting & Settlement'(四柱结算法),dating back to the Qin dynasty,represents an advanced means of financial settlement in ancient China.The great deal of accounting files of the feudal enfeoffment of Marquis Linxiang of the Sun-Wu period,documented in the Wu slips of Zoumalou,reveals the history of the method in practice,which already widely works in the accounting report of warehouse monthly called'Yue Dan Bu'(月旦簿)and the detailed items.The format of'Five-Pillar Accounting& Settlement'(五柱结算法)may come out into use in the summary report of accounting settlement of County Cao,whereas the'Three-Pillar Accounting & Settlement'(三柱结算法)keeps working in the household registration files probably due to specific administrative requirements of that time.What is analyzed above suggests that official accounting practice has got well developed early in the Three Kingdoms period.
the Wu slips of Zoumalouthe'Four-Pillar Accounting & Settlement'accounting report monthly(Yue Dan Bu)official accounting
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