日本番场嘉一郎主编的《新版会计学大词典》断言:“中国固有的簿记只能称为单式簿记。”非也。据三十年代商务印书馆出版的《实用商业辞典》中“四脚帐”条,“中国旧式簿记的复式簿记,俗称四脚帐,又名天地合。即以一项货款分记于上下两格,上格记来帐(如各户来货或转来之帐及资本等均属来帐),下格记去帐(如各户欠帐,公司产业,营业费以及现存款项等皆属去帐)。而此上下二格所记数额必当符合,否则必有所遗漏或错误也。”“上格之共数必与下格之共数符合,故称为天地合也。”这显然是“有来(收)必有去(付),来(收)去(付)必相等”的复式记帐法。“四脚帐产生的确切时间至今尚无定论,但一般 The Japanese version of Keiichiro editor of the “new edition of Accounting Dictionary” asserted: “China’s inherent bookkeeping can only be called single bookkeeping.” According to the Article of the “Four-legged Account” in the Practical Business Dictionary published by the Commercial Press in the 1930s, “double-entry bookkeeping of Chinese old-style bookkeeping, commonly known as the four-legged account, Grid, the grid to record (such as the arrival or transfer of accounts and capital, etc. are all accounts), the next grid to account (such as the accounts of each household, corporate industry, operating expenses and existing funds are all To account.) And the upper and lower grid of the amount recorded in the two must be met, otherwise there will be omissions or mistakes also. ”“ The total number of the grid with the next grid must be consistent, so called heaven and earth also. ” Obviously “come (receive) will have to (pay), to (receive) (pay) must be equal” double accounting method. "The exact time it takes to create a four-legged account has so far been inconclusive, but generally