卢卡·帕乔利是当今世界公认的现代会计之父。他在1494年出版了《算术、几何、比与比例概要》一书,其中第三篇“计算和记录的详论”(通称《簿记论》)是第一本系统论述借贷复式簿记原理及其适用方法的经典名著,被誉为现代会计的理论基石。《簿记论》共设37章和2个附录。全书可分 Lucca Pacquiao is recognized as the father of modern accounting in today’s world. In 1494, he published the book Arithmetic, Geometry, Ratio and Proportion Summary. The third “Detailed Theory of Computation and Recording” (commonly known as “bookkeeping theory”) was the first one to deal with the theory of lending double entry bookkeeping and its The classic method of application, known as the cornerstone of modern accounting theory. “Bookkeeping theory” a total of 37 chapters and two appendices. The book can be divided