会字繁写分两层,前音读集意为合,集合增益明斯义,核算盟亏辨损益,计字写来两边分,言为心声贵如实,丁一卯二了无差,日清月结钉钉板,会计始名见《周札》 The word will be divided into two layers, the front tone is intended to gather together, the collection of benefits Minsi justice, accounting for the loss of distinction between losses, the word count written on both sides of the points, as the voice of your true, Ding Yi Mao two no difference, Japan Qingming knot nail plate, accounting name see “Zhouzha”