“龙门帐”是我国会计史上的光辉成就。但究竟什么是龙门帐,众说纷纭。近60年来正式发表的文章至少有五种不同的说法。一、四脚帐说 1934年《会计杂志》介绍:“我于宣统三年在邮传部铁路总局不懂西式记帐的科长指导下,登记过一种中式帐。在日清簿,一笔收款,在上栏登记收某款 ”Longmen account “ is a glorious achievement in the history of accounting in our country. But what is a gantry account, different opinions. There are at least five different versions of the article published in the last 60 years. First and foremost accounts 1934 Accounting Magazine Introduction: ”I registered a Chinese account under the guidance of the section chief of the Ministry of Posts and Telecommunications, which did not know Western-style accounts, for three years in Xuantong, A receipt, register in the column received a payment