- 名称:财务报表分析与证券投资
- 类型:财务制度
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《财务报表分析与证券投资》下载简介
标签:公司财务制度,财务制度范本,
1.LucaPacioli(1445-1517)
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LucaBartolomeoPacioliwasbornaround1445atBorgoSanSepulcroinTuscany.HewasanaccomplishedmathematicianwhobecameaFranciscanfriarin1482.In1494PacioliwrotehisfifthbookSummadeArithmeticaGeometriaProportionietProportionalita(EverythingAboutArithmeticGeometryandProportion)adigestandguidetoexistingmathematicalknowledge.Its36chaptersondouble-entrybookkeepingconstitutedoneoffivetopicscoveredandwereincludedinpartto"givethetraderwithoutdelayinformationastohisassetsandliabilities."
TheSumma'spublicationonNovember101494madePacioliinstantlyfamousbecomingthemostwidelyreadmathematicalworkinItalyandoneofthefirstbookspublishedontheGutenbergpress(namedfortheGermanprinterJohannGutenbergtheinventorofmovabletype).AftertheSumma'spublicationPacioliwasinvitedtoMilantoteachmathematicswhereoneofhispupilswasLeonardodaVincitowhomhetaughtperspectiveandproportionality.ThisknowledgealloweddaVincitocreateoneofhisgreatestmasterpiecesandthemostfamouspaintingofthefifteenthcenturyamuralonthenorthwalloftheSantaMariadeGraciaDominicancloisterknownas"TheLastSupper."
In1514PopeLeoIIIcalledPaciolitothepapacyinRometobeateacher.ScholarsbelievePaciolinevermadeittoRomedyingonJune191517inthemonasteryinSansepulcro.InthefirstcenturyafteritspublicationtheSummawastranslatedintofivelanguagesandnumerousdetailsofbookkeepingsetforthbyPacioliwerefollowedintextsandtheprofessionforatleastthenextfourcenturies.
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Tag:财务制度,公司财务制度,财务制度范本,财务管理 - 财务制度