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借贷记帐法是1494年由意大利威尼斯修道士、数学家鲁加·巴焦里在其著作《算术·几何与比例概要》中正式介绍出来的.鲁加·巴焦里是对借贷记帐法作过重要贡献的人,可惜在我国的会计著作中,对他的名字有各种不同的译法,叫人是非不明,是件憾事.厦门大学葛家澍等编著的《借贷记帐法》(1981年中国财经出版社)把他译作巴其阿勒,湖北财经学院会计原理教研室编的《会计学原理》(1980年本校出版)译为巴舒里,江西财经学院会计原理教研室编著的《基础会计学》(1981年江西人民出版社)译为卡斯·巴却鲁,《现代大学会计学》(1981年地质出版社)译为路萨帕希奥列.其实巴其阿勒、巴舒里、巴却鲁、路萨帕希奥列等就是鲁加·巴焦里.北京外国语学院
The debit-and-credit method was formally introduced by the mathematician Lugar Baggio in Italy in 1494 in his book “Outline of Arithmetic Geometry and Proportionality.” Lugar Baggio, It is a pity that people who made important contributions have different interpretations of his name in the accounting works of our country, China Financial Press) translated him as Pakistani Aller, accounting principles of Hubei University of Finance and Economics, “Principles of Accounting” (published by the school in 1980) translated as Pakistan Shuli, Jiangxi Institute of Accounting Principles of Accounting compiled by the “Basic Accounting Science ”(Jiangxi People’s Publishing House in 1981) translated into Kas Barulu,“ Modern University Accounting ”(Geological Publishing House of 1981) translated as Lu Sapa Xi Ou Lie. In fact, , Barruru, Lucifer Patriot, etc. are Lugar Baggio. Beijing Foreign Studies University