Let Accounting Function in Market Economy——Commemorating 500th Anniversary Of The Publication Of Pacioli's On Double-Entry Bookkeeping

In 1494, ’Summa de Arithmetica, Geometria, Proportion et Proportionalita’ was published by Luca Pacioli (1445?——1514?). This book has five parts. Accountants pay a great deal of attention to the third part entitled ’Particulars de Computis et Scripturis’ or