Notes on the first batch of permutation words issued by the Ministry of Education and the State Language Committee10 (for trial implementation on March 3rd, 2002/day);

"Zhang" is the differentiation word of "Zhang". The ancients often wrote accounts on cloth and hung them up for preservation, so they called daily accounts "accounts". Later, in order to separate from the curtain, a pictophonetic word "account" was created to indicate that it was related to money. After the coexistence and use of "Zhang" and "Zhang", dozens of groups of heterographs have been formed. ..... The division of labor between "account" and "account" is as follows: "account" is used to record the entry and exit of money, goods and debts. , such as "account books, reimbursement, loan and repayment"; "Curtain" refers to the shelter made of cloth, yarn and silk, such as "mosquito net, tent, green gauze curtain (figurative usage)" and so on.

Modern Chinese Dictionary (2002 supplementary edition) only has the entry of "Zhang", but there is no entry of "Zhang". The explanation of "account" is that accounting refers to the classification of the use, source and turnover process of various funds in the account book.

Article 7 of the Detailed Rules for the Identification of Quality Errors in Book Editing and proofreading revised by the State Language Committee lists "common words that are difficult to define", including "debt (account) and account book", and especially notes that "the words in brackets are errors".

In 2002, Xinhua News Agency's Handbook for Editors and Editors also clearly stipulated that "accounts" should not be written when expressing the meanings of "property access records" and "debts".