賬簿亦稱賬本、賬冊，為按照時間順序和類別連續、系統地記錄企業的各項經濟業務及錢物出入的簿冊，內為按特定格式書寫、相互聯繫的賬頁，為反映企業經營和財務狀況的重要檔案資料。賬簿按用途可分為序時、分類和輔助賬簿，按形式又可分為訂本式、活頁式和卡片式賬簿等[1]。
參見
- 簿記
- 銀摺
參考文獻
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