在历史长流中,将会计置于高水平线的相关年代应推1492年。这一年哥伦布在欧洲的西方发现了一些未知的国家。两年以后的1494年,在意大利印刷了一本会计方面的书,这一事实应该成为会计史上的里程碑。书的著者是弗兰西斯卡派的僧侣,名字叫鲁卡·巴乔里(Luca Paciolo)。这是一本有关数学的著作,其中有一章论述簿记方法。巴乔里的书是最 In the long history, the relevant age of accounting in a high level should be pushed back to 1492. This year, Columbus discovered some unknown countries in the west of Europe. Two years later, in 1494, the printing of an accounting book in Italy should be a milestone in the history of accounting. The book’s author is a Franciscan monk, named Luca Paciolo. This is a book on mathematics, including a chapter on bookkeeping. Baggio book is the most