中国会计可考证的源头是商朝武丁时期的甲骨文献所进行的会计记录。

Oracle on Bones in the Period of WuDing of Shang Dynasty Is the Origin of China Accounting;

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仅在“妇好”（商王武丁的配偶之一）墓中，即出土青铜器440多件，玉器590多件。

Only in "good woman" (Wang Wuding to one of the spouses) in the tomb, unearthed over 440 pieces of bronze ware, jade more than 590 pieces.

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四下炮声齐发：东边韩当、蒋钦杀来，西边周泰、潘璋杀来，南边徐盛、丁奉杀来，北边陈武、吕蒙杀来。

From the east came han Dang and Jiang Qin, west, Zhou Tai and Pan Zhang, south, Xu Sheng and Ding Feng; north, Cheng Wu and Lv Meng.

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