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In addition, there is a very influential theory called the theory of axiomatics for double-entry bookkeeping.

此外,还有一种影--式簿记化学说。

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Double-entry bookkeeping, developed in the 15th century, was a paper-based representation of a merchant's finances.

复式簿记法发展 15 ,是张的商人财务状况表示法。

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