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复式簿记乃现代会计的基石。自从卢卡·帕乔利先生在其不朽名著《算术、几何、比与比例概要》一书中加以倡导、阐发以来,流传世界各地,垂五百年之久,至今盛行不衰,实为文化现象中罕有其匹的奇迹。奇迹之所以出现,在于复式机制道出了人们生活常识中的真理,是智慧的结晶,它具有平易近人,而又深合逻辑的魅力;又在于它具有在各种环境与情况下,极其广泛的适用性,既适用于西方世界,也适用于东方世界;既适用于商贾贸易,也适用于制造企业;既适用于商事活动,又适用于机关、事业单位,再
Double entry bookkeeping is the cornerstone of modern accounting. Since Mr. Lucca Pacquiao advocated and elaborated in his monumental masterpiece “The Summaries of Arithmetic, Geometry, Ratio and Proportion,” it has been circulating in all parts of the world for five centuries and has prevailed since then There are rare miracles in the phenomenon. The reason why miracles appear is that the multi-mechanism shows the truth in people’s common sense and is the crystallization of wisdom. It has the charm of being approachable and intimate with logic. In addition, it has an extremely wide range of circumstances under various circumstances and circumstances Applicability, both for the Western world, but also for the Eastern world; both for trade between merchants, but also for manufacturing enterprises; both for commercial activities, but also for organs, institutions, and then