# 复式簿记

（重定向自复式记账法

## 历史

1494年，意大利数学家卢卡·帕西奥利威尼斯出版了一本数学教科书《概述：算术、几何、比例和比率》（Summa de arithmetica, geometria, proportioni et proportionalità），在此书中他首次详尽阐述了复式记账系统，[5]帕西奥利也因此被尊为“会计学之父”。[6][7][8]

## 簿记的缩写

• a/c - 账户（account）
• B/S - 资产负债表（Balance Sheet）
• c/d - carried down
• b/d - brought down
• c/f - carried forward
• b/f - brought forward
• Dr - 借方（debit）
• Cr - 贷方（credit）
• G/L - 总分类帐（General Ledger）；或 N/L - 名細分類帳（Nominal Ledger）
• P&L - 损益（Profit & Loss）；或 I/S - 损益表（Income Statement）
• PP&E - 财产，工厂和设备（Property, Plant and Equipment）
• TB - 试算表（Trial Balance）

## 参考文献

1. ^ Parker, L. M., “Medieval Traders as International Change Agents: A Comparison With Twentieth Century International Accounting Firms,” The Accounting Historians Journal, 16(2) (1989): 107-118.
2. ^ J. R. Edwards. A History of Financial Accounting (RLE Accounting). Routledge. 2013-12-04: 46 [2019-08-22]. ISBN 978-1-134-67881-5. （原始内容存档于2019-12-28）.
3. ^ Zubrinic, Darko. History of Croatian. [2016-12-26]. （原始内容存档于2019-08-17）.
4. ^ SIESC Croatia 2. [2016-12-26]. （原始内容存档于2019-08-22）.
5. ^ Luca Pacioli: The Father of Accounting 互联网档案馆存檔，存档日期18 August 2011.
6. ^ La Riegola de Libro, Bookkeeping instructions from the mid-fifteenth century. [2016-12-26]. （原始内容存档于2017-12-29）.
7. ^ Livio, Mario. The Golden Ratio. New York: Broadway Books. 2002: 130–131. ISBN 0-7679-0816-3.
8. ^ Is this the most influential work in the history of capitalism?. bbc.com. 2017-10-23 [2017-10-23]. （原始内容存档于2019-08-22）.
9. ^ Poovey, Mary. A History of the Modern Fact: Problems of Knowledge in the Sciences of Wealth and Society. University of Chicago Press. 1998: 54 [2014-08-07]. ISBN 9780226675268. （原始内容存档于2019-12-25）. In the late sixteenth-century [...] number still carried the pejorative connotations associated with necromancy [...]. [...] [D]ouble-entry bookkeeping helped confer cultural authority on numbers. It did so by means of the balance [...]. For late sixteenth-century readers, the balance conjured up both the scales of justice and the symmetry of God's world.
10. ^ 存档副本 (PDF). [2019-08-22]. （原始内容存档 (PDF)于2019-08-22）.
11. ^ Financial Reporting in the Pacific Asia Region edited by Ronald Ma
12. ^ A Global History of Accounting, Financial Reporting and Public Policy: Asia ... By Gary John Previts, Peter Wolnizer
13. 田中孝治. 前近代における東アジア諸国の固有簿記について. 経営総合科学. 2019-02-28, 110 (https://leo.aichi-u.ac.jp/~keisoken/research/journal/no110/a/01_TANAKA.pdf): 1 – 38.
14. ^ 伊代田光彦. 日韓学術・教育・文化交流史（Ⅳ） (PDF). 桃山学院大学総合研究所紀要. 2021.7, 47: 176–177 [2022-04-14]. （原始内容 (PDF)存档于2022-02-05）.