500年前,卢卡·帕乔利的《簿记论》(即《算术、几何、比及比例概要》中的“计算与记录详论”部分,本文简称为《簿记论》。下同)正式出版,改写了会计发展的历史,帕氏也因此书而被后人称为“现代会计之父”。在《簿记 500 years ago, Lukas Pachali’s bookkeeping theory (the section on “Computation and Recording in Arithmetic, Geometry, Proportions and Proportions,” shortly called “bookkeeping theory.” Publishing, rewriting the history of accounting development, Papa also because of this book was later known as the “father of modern accounting.” In "bookkeeping