秦汉时期,会计取得了较大的发展,主要体现在会计机构设置和会计人员配备初成体系、会计的相关法规开始建立和会计内容较为广泛、记帐形式日趋规范等几个方面。
During the period of Qin and Han Dynasty , accounting develops quickly mainly in the foundation of accounting agencies , the number of accountants , related regulations , accounting content , keeping accounts , etc.