复式簿记的创始人、意大利神甫巴其阿勒说:“凡是希望获得经营成功的商人,必须具备三个条件,其中最主要的是现款,或某些与此等值的经济实力。”“经商必备的第二个条件是:商人必须是精明的会计员和敏捷的数学家。”“经商必备的第三个条件是,所有商业事务必须采取有条不紊的方式加以记录,使商人能一目了然地了解自己的经营活动。”法国会计学家穆林耶相信,“学习会计会给人 Bachellar, the founder of double-entry bookkeeping and Italian hencher, said: “Every businessman who wants to succeed in business must have three conditions, the most important of which are cash or some economic strength equivalent to this.” The second requisite is that the merchant must be a savvy accountant and an agile mathematician. “” The third condition necessary for doing business is that all business matters must be documented in an orderly manner so that the merchant can at a glance Understand your business activities. “French accounting Mulloun believes that” learning accounting will give people