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复式记账思想不只是产生于西方,我国古代就有光辉灿烂的复式记账思想,它的产生和发展经历了三角账、龙门账、四角账三个时期。
The idea of double accounting does not only originate from the West. In ancient China, there was a glorious double entry accounting theory. Its emergence and development experienced three periods: the delta account, the gantry account, and the square account.