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

此外,还有一种影响--复式簿记化学说。

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

复式法发展于 15 世纪,是种基于纸张的务状况表示法。

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