中央广播电视大学出版社1984年第一版《会计发展史纲》(郭道扬著),对“会”、“计”二字的原始含义作了详尽的论证。笔者对谈论证持有一定异议。该书认为:“夏商之际尚无‘会’字的形体,在甲骨文中仅有‘合’字之形体”,“涉及会计方面的计算、合计和记录亦称为‘合’。“‘曾’为‘增’的假借字”。“‘会’”字之起源,为‘合’,‘曾’二字形体省略后之合一,意又之合一”。关于“计”字,该书也认为甲骨文无专字,但有“言”、“十”二字,“计”之 The first edition of the “History of Accounting Development” (by Guo Daoyang) published by the Central Broadcasting and TV University Press in 1984 made a detailed demonstration of the original meaning of “Hui” and “Ji”. I have some objections to the argument. The book argues that “There is no such thing as the word” 會 “in the Xia and Shang Dynasties. There are only” 合 “characters in Oracle, and” calculations, aggregates and records involving accounting are also called ’合’. “ Zeng ’as the ”borrowed word“. ”“ Will ”the origin of the word, as’ co-’, ’Zeng’ shape after the omission of the unity, meaning and unity.“ On the ”meter“ word, the book also believes that Oracle without a word, but ”words“, ”ten“ word, ”meter" of