【摘要】 借贷行为是人类经济社会发展到一定阶段出现的一种经济现象，在中国社会较早流行。利息发生于借贷，是借贷关系的核心，数学简牍典籍中文字记载最早的借贷取息问题源自岳麓书院藏秦简《数》。因历代律典对复利一般令行禁止，记载借贷复利算法的存世文献典籍有限。晚清邹伯奇《乘方捷术》首次发现并揭示，在复利情形下，年利率均分为月利率或日利率时，会导致利息的不等值，至今仍有现实意义。更多还原

【Abstract】 Borrowing behavior is an economic phenomenon that inevitably occurs after a certain stage of human socioeconomic development, and has been popular in China’s society for a long time. Interest is produced from borrowing, and is the core of the borrowing relationship. The earliest recorded problem of borrowing and withdrawing interest in mathematical documents and classics comes from the Qin Dynasty bamboo slips Shu housed in Yuelu Academy. Due to the general prohibition of compound interest in legal codes throughout history, there are limited surviving literature and classics that record the algorithm for compound interest in borrowing. In the late Qing Dynasty, Zou Boqi first discovered and revealed in his book Chengfang Jieshu that in the case of compound interest, when the annual interest rate is evenly divided into the monthly or daily interest rates, it will lead to non-equivalent interest rates, which still has practical significance till today.更多还原