| In Chinese history,government accounting always used"Four columns"financial statements from Tang and Sung dynasty.But in folk,a new financial statements appeared from Ming dynasty.At that times,some businessmen began to work out some record about the owner's claim and asset.They were all some parts of the balance sheet and weren't made up a whole,so they were not balance sheet.From《the accounting of Cheng's dyehouse in Wanli》,these account didn't only include owner's claim ,but also included asset and debt,but they were made up a ahole according to the accounting equation"the owner's claim=asset-debt".They were some the primitivest balance sheets,but they were very coarse and not finaiized the design.From the phase,we found the road of the Chinese balance sheet was defferent from the west.They were made up a whole from three parts.With the developing of the economy,these balance sheets were very progressed and finalized.From《the Cheng Mingyu's financial statements》,they were very simple and clear .They had very special format and technical term.For example,the"Cun"repreasented the asset,"Gai"repreasented the debt,and so on.But from《the financial statements of the Tong shun shop in Jiujiang》,we found the balance sheets were more progressed.What's more ,their format changed."Gai"didn't only include debt,but also included the owner's claim.Sometimes the total of"Cun"was equal to the total of"Gai",sometimes it wasn't so.But the changing wasn't completed.When the balance sheet were developing,the income statement appeared.Form《the accounting of the Guangfeng in Qianlong》,their financial statements didn't only include items of balance sheet,but also include some items of the income statements.But the items of income statements weren't formative.Because they couldn't caculate the cost of goods sold,so they couldn't caculate the profit.Later,the"Longmen accounting"and"four foots"resolved all the problem,so their financal statement include balance sheet and income statements.The financal statements of the folk nonpropit department were very crude. |
