自从十三世纪初,地中海北岸佛罗伦萨(Florence)城的贷金业者首创人名帐户借贷复式记帐法后,会计经历过三次大的革命。第一次会计革命,是十五世纪中叶,威尼斯(Venice)商人在贷金业者人名帐户借贷记帐法的基础上,吸取佛罗伦萨与吉诺亚(Genoa)商人增设商品帐户的经验,再增设损益帐户及资本帐户,完成商业复式簿记。 Since the beginning of the thirteenth century, accounting has undergone three major revolutions since the lenders in the city of Florence, on the northern shore of the Mediterranean, borrowed the double-entry bookkeeping account. The first accounting revolution was made in the middle of the 15th century. On the basis of the creditor’s name account debit and credit account method, Venice merchants learned from the experience of merchants in Florence and Genoa that they created additional merchandise accounts and added profit and loss Account and capital account, complete commercial duplex bookkeeping.