In the early times, "Mr. Zhangfang" (accountant) was hired by shops and companies to keep accounts, receive and pay out money, and calculate costs as well as profit and loss. In the old days, plutocrats and landlords also kept a private accountant in their family, who may be their close relative or introduced by reliable friends. The accountant must be loyal and trustworthy. Later, accountants working in the company or big store were named "kuaiji" or "chuna" in written form, but were habitually called "Mr. Zhangfang" verbally.

Mr. Hua Luogeng, the world renowned mathematician, developed a strong interest in math when he was a middle school student. Due to his family's poor economic condition, he discontinued his schooling and went back to run a grocery store, working as an accountant concurrently. He worked at the desk all day long keeping accounts, reading mathematic books, or doing mathematic exercises. After years of practice and research, he finally became one of the best mathematicians of China, spreading his name over the world.