摘要
From primitive calculation and recordation times to A. D. 1200’s, Chinese accounting development bad been in the line of world advancement, and its long history is confirmed by accounting historians (Chatfield, 1989. p8). However, in recent history (from 1840 to 1905), while most of the western countries had
出处
《财会通讯（上）》
1994年第S1期46-47,共2页
Communication of Finance and Accounting
