论文部分内容阅读
1494年,卢卡·帕乔利的《算术、几何、比及比例法通论》在威尼斯出版,该书是百科全书式的意大利文巨著,对于当时的数学知识和商业应用知识,巨细靡遗收录其中。由于该书在论述方程式时使用了许多简缩语,体现出符号方程式的早期特征,故被视为近代第一部代数学著作。帕乔利在该著中还单设一篇,详细记录了二百余年来流行于威尼斯的复式分录记账法,并由此在不经意间得到一顶新的桂冠——“现代会计之父”。实际上,在
In 1494, Luca Paccholi’s The General Theory of Arithmetic, Geometry, Ratio and Proportion was published in Venice, an encyclopaedic Italian masterpiece containing numerous volumes of knowledge of mathematics and commercial applications at that time among them. Since this book uses many abbreviations in the discussion of equations, reflecting the early features of the symbolic equations, it is regarded as the first modern modern algebraic book. Pacquiao also wrote an article in the book detailing the double entry and entry method prevailing in Venice for more than two centuries and inadvertently gaining a new title - modern accounting Father ". In fact, at