簿籍，指名册，记事簿；泛指官府文书。语出汉 王充《论衡·自纪》：“夫宅舍多，土地不得小，户口众，簿籍不得少。”
汉代西北边郡军粮支出账簿登记详细，有各种发放粮食的簿籍。
The account books of the disbursal of military provisions were detailed with diversified put-out account books in Han dynasty.
第57条(会计制度)基金会应订定会计制度，并应妥适保存相关会计簿籍及凭证，以备监事及主管机关查核。
Article 57 the Foundation shall set up the accounting system, and shall properly keep the relevant account books and vouchers for inspection by the supervisors and the competent authority.
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