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复式簿记自从15世纪在意大利产生以来,几经变革、发展,已经成为一门有着丰富内涵、广阔应用前景的专门学科,然而,复式簿记教育即会计教育的发展仍然滞留在师徒手把手传授和灌输式课堂教育的阶段。作为一门专门的学科,簿记既有其多样化的技术处理方法,又有其枯燥抽象的一面,其专门的技术和基础理论的掌握及其运用都需要有一个过程,这就使簿记学
Since the advent of double-entry bookkeeping in Italy in the 15th century, after many changes and developments, it has become a specialized discipline with rich connotations and broad application prospects. However, the development of double-entry bookkeeping and accounting education still lags behind mentoring and instillation The stage of classroom education. As a specialized discipline, bookkeeping not only has its diversified technical treatment methods, but also has its absurd abstract side. Its specialized technical and basic theory mastering and its application all need a process, which makes bookkeeping