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世界上第一个论述复式记帐法的人是意大利的数学家Luca Pacioli。这样一位著名的数学家、现代会计的奠基者,在我国还没有一个统一的译名。如,《现代大学会计学》中,译为路萨帕西奥利;陈今池翻译的《会计理论的历史发展》中,译为卢卡·佩西奥利;杜存厚译的《会计核算的形式及其发展简史》中译为卢卡·帕乔洛;王仲文等编的《行政事业单位会计》中译为卢卡斯·巴却鲁;葛家澍等编著的《借贷记帐法》中译为巴
The first person in the world to deal with the double entry method was Italian mathematician Luca Pacioli. Such a well-known mathematician, the founder of modern accounting, in our country has not yet been a unified translation. For example, “Modern University Accounting”, translated into Lu Sapa Sili; Chen Jinchi translation of “historical development of accounting theory”, translated into Lucca Pacelli; Du Cun thick translation of “accounting forms And its brief history of development ”translated into Luca Paco Luo; Wang Zhongwen and other“ administrative unit accounting ”translated into Lucas Bacaru; Ge Jia Shu and other editors of“ borrowing and accounting method ”translated into -bar