在会计行业的规范化要求越来越高的今天,笔者在教学中却发现,人们经常使用的账簿的“账”字。不管是近两年颁布的一些法规、制度,还是一些教材、参考书中,凡涉及到“账”字时,有的是用了“账”字,而许多却用了“帐”字或“账”和“帐”混用。在现实生活中,人们似乎也认为这两个字可以通用。于是,我便仔细地查阅了《现代汉语词典》和《新 In today’s increasingly demanding standardization of the accounting profession, the author found in teaching that people often use the account of the “account” word. Whether it is some laws and regulations promulgated in the past two years, or some textbooks, some references refer to the word “account” when it comes to the word “account”, while many use the word “account ”Word or “ account ”and “ account ”mix. In real life, people also seem to think these two words are universal. So, I carefully examined the “Modern Chinese Dictionary” and "new