1. In the history of mathematics, Arabic numerals are called "Indian Arabic numerals". Invented by ancient Indians, it was later spread from India to Arabia, and 12 century was spread from Arabia to Europe. Europeans call it "Arabic numerals". Indian digital reached China as early as the 8th century, but it didn't catch on. It was not until the early 20th century that Arabic numerals were widely used with the rise of modern mathematics in China. 2. China's 99 multiplication table originated very early. It was written in Guanzi during the Spring and Autumn Period and the Warring States Period in Lu Huangong at the latest. It is mentioned in the book that "a drama should be the number of 99 to meet the heaven". During the Warring States period, the formula of 99 was quite popular, and various philosophers' works, such as Xunzi, used the phrase of multiplication formula as scientific arguments. 3. The ancient accounting system in China has experienced the evolution from literal narration to fixed expression, and from single bookkeeping to double bookkeeping. Single bookkeeping has experienced the evolution from three-column settlement method to four-column settlement method, and double bookkeeping has experienced the evolution from Longmen account method to four-foot account method. See the following article for details: The evolution of ancient accounting system in China. China's accounting system has a long history. In the development of ancient society, it experienced the evolution from simple to complex, from original record measurement to single bookkeeping and then to double bookkeeping. At the end of primitive society in China, with the development of social division of labor and the problems of distribution, exchange and consumption of labor products, "number" gradually became a necessity of social life, and people gradually formed the concept of quantity, and tried to express economic activities and the quantitative relationship reflected by them in the forms of objects, paintings, knots and engravings. The original measurement record behavior, which is embodied in physical records (counting), drawing records (counting), knotting records (counting) and lettering records (counting), basically represents the "accounting" behavior in the same period, or the original measurement record behavior is the embryonic state of accounting and has become the direct source of accounting. After the slave society replaced the primitive society, the earliest accounting system was gradually formed on the basis of primitive measurement. China's writing about accounting matters first appeared in Oracle Bone Inscriptions of Shang Dynasty. Both the title of "accountant" and the title of accountant originated from the Western Zhou Dynasty, which means that with the passage of time, the financial and economic revenues and expenditures of the dynasty were correctly evaluated through piecemeal accounting and final total accounting. According to Zhou Li, in the Western Zhou Dynasty, the state set up the post of "secretary", held a "monthly meeting" on financial revenue and expenditure activities, and also set up four posts to divide accounting business, in which the secretary was in charge of accounting books, the post was in charge of financial revenue accounts, the post was in charge of financial expenditure accounts, and the post was in charge of financial balances, and established systems such as regular accounting statements, special treasury cashiers and property audits. This shows that around the Western Zhou Dynasty, China initially formed an accounting work organization system. At that time, a "single bookkeeping method" with written narration was formed, and it developed in accounting principles, laws and methods from the Spring and Autumn Period to the Qin and Han Dynasties. Confucius put forward the earliest accounting principle in China: "Accounting is enough", which means that accounting should be balanced, true and accurate. Specifically, it requires that the accounting balance is correct. Similar to the current "objectivity" principle. During the Warring States Period, the earliest feudal code appeared in China, namely "The Classic of Law", which included the content of "accounting". For example, in terms of the authenticity and custody of accounting books, it is stipulated that if the accounting books are lost or wrong, they will be punished with the same amount of stolen money; In terms of accounting vouchers and seals, it is stipulated that those who forge or alter vouchers (original vouchers at that time) should be punished as theft and fraud. If the above report is untrue and fraudulent, it will be sentenced according to the seriousness of the case; In terms of warehousing, it is stipulated that if the accounts are inconsistent with the facts, they should be handled in different situations, such as theft, liability accident and non-liability accident. In terms of weights and measures, it is stipulated that those who are not allowed to measure will be punished with sticks according to different situations. During the Qin and Han Dynasties, China has gone beyond the "single bookkeeping method" of written narration and established another form of "single bookkeeping method", that is, a fixed and concise accounting record method with "in and out" as the symbol of accounting record. It takes "in-out = surplus" as the basic formula of settlement, that is, "three-column settlement method", also known as "in-out (or receipt and payment) bookkeeping method". In the Western Han Dynasty, the "accounting books" used by counties to report their financial revenues and expenditures to the court can be regarded as the origin of "accounting reports". During the Southern and Northern Dynasties, Su Chuo created the Book-keeping Law of Zhu Chu, which stipulated that Zhu Chu should be recorded in red pen and in ink. During the Tang and Song Dynasties, China's accounting theory and methods were further popularized. First of all, representative accounting works such as Yuanhe National Accounting Book, Taihe National Accounting Book and Accounting Records were produced. Yuanhe Ji Guo Class and Taihe Ji Guo Class were written by Li Jifu and Wei Chuhou in the Tang Dynasty respectively, which included the statistical data of population, taxation, finance and taxation in the Tang Dynasty, and recorded their income figures according to the national fiscal revenue items. Accounting records are economic vouchers for Song people to classify and analyze according to the financial system and financial revenue and expenditure items stipulated by the state. Its content can be divided into two parts: first, accounting statistical economic data, including household registration data and actual amount data of fiscal revenue and expenditure in that year; The second part is the analysis and comparison of accounting and statistical economic data, which can also be called accounting analysis part. Secondly, the "four-column settlement method" was established. The so-called "four pillars" refer to the four pillars of old management (balance in the previous period), new income (income in the current period), dismissal (expenditure in the current period) and reality (balance in the current period). Through the balance formula of "old management+new income = expulsion+reality", this settlement method summarizes the property income and expenditure records in a certain period, which can not only check the correctness of daily records, but also classify and summarize daily accounting records, which plays a systematic, comprehensive and comprehensive reflection role; It can be said that the invention of "four-column settlement method" raised the development of bookkeeping in China to a more scientific level. The four-column balance relationship in the four-column settlement method forms an accounting equation, which is not only a feature of the traditional bookkeeping method in China in China, but also used all over the world. Finally, in the Song Dynasty, the first independent government accounting organization in the accounting history of China was established-"Third Accounting Division", which was in charge of the world's fiscal revenue and improved the status of accounting organizations. At the same time, with people's understanding of account books, some special terms about account books came into being and became popular in the Song Dynasty. In addition, the word "bookkeeping", as the earliest written record in China, was also found in the literature of the Song Dynasty. Accounting vouchers in Song Dynasty can be divided into two categories: income and expenditure, both of which are positive and negative. As important files, vouchers and account books are kept by special personnel for a long time. The Yuan Dynasty inherited the old system and made no great progress in accounting. In the Ming Dynasty, the government attached great importance to accounting statements, requiring them to be compiled according to the four pillars of old management, new income, elimination and reality, and the statements should be summarized and reported step by step. The state has a unified format and reporting date for statements. The representative accounting work in Ming Dynasty was Wanli Accounting Record, which recorded the statistical data of households, fields, salaries, various taxes, transportation and so on according to the old amount, income, revenue and revenue. Arranged in an orderly way, the data can be followed up one after another, highlighting the comparative relationship between fiscal revenue and expenditure items, which is convenient for analysis and research. In the late Ming and early Qing Dynasties, a new bookkeeping method-"Longmen bookkeeping method" appeared in China. This accounting method was designed by Fu Shan, a native of Shanxi, according to the principle of "four-column settlement method" since the Tang and Song Dynasties. Its main point is to divide all accounts into four categories: payment, deposit and deposit. "Prepayment" refers to all income, "contribution" refers to all expenses, "deposit" refers to assets and includes creditor's rights, and "the" refers to liabilities and includes owner's investment. The relationship between them is: decimal = deposit plus ten contributions, or decimal = deposit plus one contribution. In other words, at the time of checkout, "advance" is greater than "payment" or "deposit" is greater than "the" is the profit. Fu Shan named this double-track accounting method of calculating profit and loss and checking account balance "Longmen Account", hence the name "Longmen Account". The birth of "Longmen Account" marked the change from single bookkeeping to double bookkeeping in China. In the Qing Dynasty, there was a new breakthrough in the accounting system, that is, the "four-foot account method" was designed and invented on the basis of the "Longmen account". Four-foot account is a mature double-entry bookkeeping method, which is characterized by paying attention to the accounting treatment of the payee (that is, the sender) and the payer (that is, the sender) of economic business, and recording two items in the account book, namely "income account" and "expenditure account". Regardless of cash receipt and payment matters or non-cash receipt and payment matters (transfer matters), the amount recorded in the income account and expenditure account must be equal, otherwise the accounting treatment is wrong. The basic principle of this accounting method is the same as that of the western double-entry bookkeeping method. At the end of Qing Dynasty, with the introduction of western accounting, accounting in China tended to decline. In a word, the ancient accounting system in China experienced the evolution from literal narration to fixed expression, and from single bookkeeping to double bookkeeping. Single bookkeeping has experienced the evolution from three-column settlement method to four-column settlement method, and double bookkeeping has experienced the evolution from Longmen account method to four-foot account method.