{"id":4062,"date":"2019-07-24T18:58:52","date_gmt":"2019-07-24T10:58:52","guid":{"rendered":"https:\/\/www.madewill.com\/?p=4062"},"modified":"2022-01-20T17:51:56","modified_gmt":"2022-01-20T09:51:56","slug":"debit-and-credit-bookkeeping","status":"publish","type":"post","link":"https:\/\/www.madewill.com\/thinking-model\/debit-and-credit-bookkeeping.html","title":{"rendered":"\u590d\u5f0f\u7c3f\u8bb0\u601d\u7ef4\u2014\u2014\u4eba\u7c7b\u667a\u6167\u7684\u7edd\u5999\u521b\u9020"},"content":{"rendered":"\n<p><em>\u201c\u4ece\u7834\u8239\u4e0a\u62a2\u6551\u51fa\u8868\u683c\u3001\u8d26\u7c3f\u3001\u58a8\u6c34\u548c\u7b14\u7684\u9c81\u6ee8\u900a\uff0c\u4e0d\u4e45\u5c31\u4f5c\u4e3a\u4e00\u4e2a\u5730\u9053\u7684\u82f1\u56fd\u4eba\uff0c\u5f00\u59cb\u8bb0\u8d77\u8d26\u6765\u3002\u4ed6\u7684\u8d26\u672c\u8bb0\u8f7d\u7740\u4ed6\u6240\u6709\u7684\u4f7f\u7528\u7269\u54c1\uff0c\u751f\u4ea7\u8fd9\u4e9b\u7269\u54c1\u6240\u5fc5\u987b\u7684\u5404\u79cd\u5de5\u4f5c\uff0c\u6700\u540e\u8fd8\u8bb0\u8f7d\u7740\u4ed6\u5236\u9020\u8fd9\u79cd\u4e00\u5b9a\u91cf\u7684\u4ea7\u54c1\uff0c\u5e73\u5747\u8017\u8d39\u7684\u52b3\u52a8\u65f6\u95f4\u3002\u201d<\/em><\/p>\n\n\n\n<p 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<\/p>\n\n\n\n<h3 class=\"has-text-align-center has-vivid-red-color has-text-color wp-block-heading\"><strong>\uff08\u4e00\uff09<\/strong><br><strong>\u6e90\u81ea\u6570\u5b66\u5bb6\u7684\u4f1f\u5927\u53d1\u660e<\/strong><\/h3>\n\n\n\n<p><strong>\u201c\u590d\u5f0f\u8bb0\u8d26\u6cd5\u201d<\/strong>\uff0c\u53c8\u53eb\u201c\u501f\u8d37\u8bb0\u8d26\u6cd5\u201d\uff0c\u662f\u76ee\u524d\u4e16\u754c\u5927\u90e8\u5206\u56fd\u5bb6\uff08\u5305\u62ec\u4e2d\u56fd\uff09\u7684\u901a\u7528\u8bb0\u8d26\u65b9\u6cd5\uff0c\u662f\u73b0\u5728\u4f1a\u8ba1\u5b66\u7684\u5960\u57fa\u7406\u8bba\uff0c\u5b83\u4e3b\u5bfc\u4e86\u73b0\u4ee3\u4f1a\u8ba1\u5b66\u7684\u53d1\u5c55\u3002<\/p>\n\n\n\n<p>\u6700\u65e9\u53d1\u660e\u590d\u5f0f\u8584\u8bb0\u7684\u5a01\u5c3c\u65af\u548c\u70ed\u90a3\u4e9a\uff0c\u662f\u5f53\u65f6\u6b27\u6d32\u822a\u6d77\u7684\u8d38\u6613\u4e2d\u5fc3\uff0c\u822a\u6d77\u8d38\u6613\u4e0d\u4f46\u98ce\u9669\u8fdc\u9ad8\u4e8e\u4f20\u7edf\u5de5\u5546\u4e1a\uff0c\u5176\u4ea7\u6743\u4e0e\u7ecf\u8425\u4e5f\u590d\u6742\u5f97\u591a\u3002\u4e00\u8258\u8d27\u8239\u51fa\u6d77\uff0c\u9014\u4e2d\u8981\u7ecf\u8fc7\u6570\u6b21\u8d27\u7269\u5012\u624b\uff0c\u5355\u5f0f\u8bb0\u8d26\u6cd5\u8fdc\u4e0d\u80fd\u80dc\u4efb\u2014\u2014\u4e5f\u6709\u4eba\u8ba4\u4e3a\uff0c\u6700\u65e9\u7684\u590d\u5f0f\u8bb0\u8d26\u6cd5\u662f\u4e0e\u963f\u62c9\u4f2f\u6570\u5b57\u4e00\u540c\uff0c\u7531\u963f\u62c9\u4f2f\u4e16\u754c\u4f20\u5165\u6b27\u6d32\u7684\u3002<\/p>\n\n\n\n<p>\u5728\u90a3\u4e2a\u65f6\u4ee3\uff0c\u501f\u8d37\u8bb0\u8d26\u6cd5\u76f8\u5f53\u4e8e\u6211\u4eec\u4eca\u5929\u8c08\u5230\u7684\u201c\u5927\u6570\u636e\u201d\u5de5\u5177\u3002\u4f46\u5176\u6700\u5927\u7684\u4ef7\u503c\uff0c\u4e0d\u4ec5\u662f\u80fd\u6e05\u6670\u8ffd\u8e2a\u8d44\u91d1\u6765\u6e90\u4e0e\u53bb\u5411\u3001\u53cd\u6620\u8d44\u672c\u56de\u62a5\u7387\uff0c\u66f4\u662f\u5176\u8d44\u4ea7\u7b49\u4e8e\u8d1f\u503a\u52a0\u6240\u6709\u8005\u6743\u76ca\u7684\u5e73\u8861\u5f0f\u2014\u2014\u8fd9\u662f<strong>\u201c\u8d44\u672c\u4e3b\u4e49\u201d\u4e00\u8bcd\u6700\u6e05\u6670\u7b80\u6d01\u7684\u8868\u8fbe\u3002<\/strong>\u6b63\u662f\u7531\u4e8e\u501f\u8d37\u8bb0\u8d26\u6cd5\u7684\u9010\u6e10\u63a8\u5e7f\uff0c\u8d44\u672c\u8fd9\u4e2a\u6982\u5ff5\u624d\u5f00\u59cb\u88ab\u5e7f\u6cdb\u63a5\u53d7\u3002<\/p>\n\n\n\n<p style=\"font-size:16px\">\u6b27\u6d32\u73b0\u5b58\u6700\u65e9\u4f7f\u7528\u590d\u5f0f\u8bb0\u8d26\u6cd5\u7684\u8bb0\u5f55\uff0c\u53ef\u8ffd\u6eaf\u52301300\u5e74\u524d\u540e\u4e24\u5bb6\u4f5b\u7f57\u4f26\u8428\u5546\u6237 Rinieri Fini &amp; Brothers\u548c Giovanni Farolfi &amp; Co.\u3002\u4e00\u767e\u5e74\u540e\uff0c\u5b83\u88ab\u5a01\u5c3c\u65af\u94f6\u884c\u754c\u5e7f\u6cdb\u91c7\u7528\uff0c\u8fd9\u4e5f\u662f\u5a01\u5c3c\u65af\u6210\u4e3a\u5f53\u65f6\u6b27\u6d32\u91d1\u878d\u4e2d\u5fc3\u7684\u91cd\u8981\u539f\u56e0\u3002<\/p>\n\n\n\n<p style=\"font-size:16px\">1494\u5e74\u65b9\u6d4e\u4f1a\u6559\u58eb\u4f2f\u4e54\u5c3c(Luca Pacioli\uff09\u7684\u300a\u7b97\u672f\u3001\u51e0\u4f55\u3001\u6bd4\u53ca\u6bd4\u4f8b\u6982\u8981\u300b\u4e00\u4e66\u51fa\u7248\uff0c\u88ab\u89c4\u8303\u540e\u7684\u590d\u5f0f\u8bb0\u8d26\u6cd5\u5f00\u59cb\u9010\u6e10\u88ab\u6b27\u6d32\u5404\u5546\u4e1a\u7ec4\u7ec7\u63a5\u53d7\u3002<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"620\" height=\"339\" src=\"https:\/\/www.madewill.com\/wp-content\/uploads\/2019\/07\/Luca-Pacioli2.jpg\" alt=\"\" class=\"wp-image-4064\"\/><figcaption>Luca Pacioli<\/figcaption><\/figure><\/div>\n\n\n\n<p style=\"font-size:16px\">\u4f2f\u4e54\u5c3c\u662f\u8fbe\u82ac\u5947\u7684\u597d\u53cb\u517c\u6570\u5b66\u8001\u5e08\uff0c\u4e24\u4eba\u66fe\u957f\u5e74\u5171\u5904\u4e00\u5ba4\u3002\u4f2f\u4e54\u5c3c\u5bf9\u5386\u53f2\u7684\u5f71\u54cd\u5374\u7edd\u4e0d\u900a\u4e8e\u8fbe\u82ac\u5947\uff0c\u5f52\u7eb3\u603b\u7ed3\u4e86\u590d\u5f0f\u8bb0\u8d26\u6cd5\u5c31\u662f\u4ed6\u7684\u529f\u7ee9\u4e4b\u4e00\u3002<\/p>\n\n\n\n<p 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Equity\uff08\u6743\u76ca\uff09<\/strong><br><strong>\u516c\u5f0f\u53f3\u8fb9\u8bf4\u660e\u4e86\u94b1\u7684\u7528\u9014\uff0c\u5de6\u8fb9\u5462\u662f\u8bf4\u660e\u94b1\u7684\u6765\u6e90\u3002<\/strong><\/p>\n\n\n\n<p>\u6240\u4ee5\u4ed6\u4eec\u5176\u5b9e\u662f\u540c\u4e00\u4e8b\u7269\u7684\u4e00\u4f53\u4e24\u9762\uff0c\u5f53\u7136\u662f\u76f8\u7b49\u7684\u3002\u7b49\u5f0f\u7684\u5de6\u8fb9\u4e3aDebit\uff08\u501f\u65b9\uff09\uff0c\u53f3\u8fb9\u4e3aCredit\uff08\u8d37\u65b9\uff09\u3002<\/p>\n\n\n\n<p>\u5b83\u53ef\u4ee5\u8fd1\u4f3c\u5730\u7b80\u5316\u7406\u89e3\u4e3a\uff0c\u5de6\u8fb9\u7684\u8d44\u4ea7\u662f\u201c\u6b20\u201d\u7684\uff08\u8d44\u4ea7\u7684\u7528\u9014\uff09\uff0c\u53f3\u8fb9\u662f\u201c\u6b20\u8c01\u7684\u201d\uff08\u8d44\u4ea7\u7684\u6765\u6e90\uff09\u3002\u8fd9\u91cc\u7684\u201c\u501f\u201d\u548c\u201c\u8d37\u201d\uff0c\u66f4\u5927\u7a0b\u5ea6\u4e0a\u662f\u8bb0\u8d26\u7b26\u53f7\uff0c\u65e0\u8bba\u662f\u6c49\u8bed\u8fd8\u662f\u82f1\u8bed\uff0c\u90fd\u4e0d\u80fd\u76f4\u63a5\u7528\u5b57\u9762\u610f\u601d\u53bb\u7406\u89e3\u3002<\/p>\n\n\n\n<p>\u590d\u5f0f\u8584\u8bb0\u76f8\u5f53\u4e8e\u4eca\u5929\u7684\u201c\u5927\u6570\u636e\u201d\u5de5\u5177\u3002\u5b83\u7684\u5e73\u8861\u5f0f\u5df2\u6210\u4e3a\u201c\u8d44\u672c\u4e3b\u4e49\u201d\u4e00\u8bcd\u6700\u6e05\u6670\u7b80\u6d01\u7684\u8868\u8fbe\uff0c\u4e5f\u4f7f\u5f97\u201c\u8d44\u672c\u201d\u6982\u5ff5\u88ab\u5e7f\u6cdb\u63a5\u53d7\u3002\u5176\u4e3b\u8981\u7684\u6838\u5fc3\u601d\u60f3\u5c31\u662f\u4ece\u4e24\u4e2a\u89d2\u5ea6\u8bb0\u5f55\u540c\u4e00\u4e2a\u7ecf\u6d4e\u4e8b\u4ef6\uff0c\u4ece\u800c\u907f\u514d\u4e86\u9519\u8bb0\uff0c\u6f0f\u8ba1\u7684\u60c5\u51b5\u53d1\u751f\u3002<\/p>\n\n\n\n<p>\u6700\u7b80\u5355\u7684\u4f8b\u5b50\u5c31\u662f\uff1aA\u501f\u7ed9B 100\u5143\u94b1\uff0c\u7528\u590d\u5f0f\u8bb0\u8d26\u7684\u601d\u7ef4\u770b\u5c31\u662f\u4e24\u70b9:<br>\u4eceA\u7684\u89d2\u5ea6\u8bb0\u5f55\uff1aA\u501f\u7ed9B 100\u5143\uff0c\uff08\u501f\uff09<br>\u4eceB\u7684\u89d2\u5ea6\u8bb0\u5f55\uff1aB\u6b20A 100\u5143\u501f\u6b3e\u3002\uff08\u8d37\uff09<\/p>\n\n\n\n<p>\u8fd9\u6837\u4eceA\uff0cB\u4e24\u4e2a\u4eba\u7684\u89d2\u5ea6\u90fd\u8bb0\u5f55\u540c\u4e00\u4e8b\u4ef6\uff0c\u53cc\u91cd\u6838\u5e10\uff0c\u5bf9\u8d26\u7684\u65f6\u5019\u5c31\u80fd\u4fdd\u8bc1\u51c6\u786e\u6027\u3002\u6240\u4ee5\uff0c\u4f1a\u8ba1\u5728\u505a\u8d26\u7684\u65f6\u5019\u4e00\u76f4\u5520\u53e8\uff0c\u8d26\u5e73\u4e0d\u5e73\uff0c\u5c31\u662f\u6307\u4e24\u4e2a\u7ef4\u5ea6\u7edf\u8ba1\u540e\u91d1\u989d\u662f\u5426\u4e00\u6837\u3002<br>\u518d\u8fdb\u4e00\u6b65\u6765\u8bf4\uff0c\u56e0\u4e3a\u516c\u53f8\u662f\u4f1a\u8d5a\u94b1\u4e5f\u4f1a\u4e8f\u672c\u7684\uff0c\u6240\u4ee5\u4e0a\u8ff0\u6052\u7b49\u5f0f\u8fd8\u53ef\u4ee5\u6269\u5c55\u6210\u8fd9\u6837\u7684\u5f62\u5f0f<\/p>\n\n\n\n<p class=\"has-regular-font-size\"><strong>Asset\uff08\u8d44\u4ea7\uff09+ Expense\uff08\u8d39\u7528\uff09 = Liability\uff08\u8d1f\u503a\uff09 + Equity\uff08\u6240\u6709\u8005\u6743\u76ca\uff09+ Income \uff08\u6536\u5165\uff09<\/strong><\/p>\n\n\n\n<p>\u4ed4\u7ec6\u89c2\u5bdf\u4e00\u4e0b\u8fd9\u4e2a\u6052\u7b49\u5f0f\uff0c\u4f1a\u53d1\u73b0<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u7b49\u5f0f\u5de6\u8fb9\u8868\u793a\u94b1\/\u4e1c\u897f\u5230\u54ea\u91cc\u53bb\u4e86\uff08\u8981\u4e48\u8fd8\u5728\u516c\u53f8\u624b\u4e0a\uff0c\u8981\u4e48\u88ab\u516c\u53f8\u82b1\u4e86\uff09\uff1b\u5f53\u5de6\u4fa7\u589e\u52a0\uff0c\u5219\u8bb0\u4e3a(\u501f)Debit\uff0c\u51cf\u5c11\u7684\u8bdd\u8bb0\u4e3a(\u8d37)Credit\uff1b<br><\/li><li>\u800c\u53f3\u8fb9\u8868\u793a\u94b1\/\u4e1c\u897f\u4ece\u54ea\u91cc\u6765\u7684\uff0c\u53f3\u4fa7\u589e\u52a0\u7684\u8bdd\u8bb0\u4e3a\uff08\u8d37\uff09Credit\u589e\u52a0\uff0c\u51cf\u5c11\u5219\u8bb0\u4e3a\uff08\u501f\uff09Debit\u3002<\/li><\/ul>\n\n\n\n<p><strong>\u672c\u8d28\u4e0a\uff0c\u5546\u4e1a\u6d3b\u52a8\u65e0\u975e\u5c31\u662f\u8d44\u4ea7\u7684\u4ea4\u6362\u6d41\u52a8\uff0c\u662f\u6545\u3010\u6709\u501f\u5fc5\u6709\u8d37\uff0c\u501f\u8d37\u5fc5\u76f8\u7b49\u3011\u662f\u590d\u5f0f\u8584\u8bb0\u7684\u6838\u5fc3\u539f\u5219\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"has-text-align-center has-vivid-red-color has-text-color wp-block-heading\"><strong>\uff08\u4e09\uff09<\/strong><br><strong>\u590d\u5f0f\u8584\u8bb0\u7684\u4ef7\u503c\u4f53\u73b0<\/strong><\/h3>\n\n\n\n<p style=\"font-size:16px\">\u501f\u8d37\u8bb0\u8d26\u6cd5\u8bde\u751f\u540e\uff0c\u4f1a\u8ba1\u5236\u5ea6\u7684\u6f14\u8fdb\u53d1\u5c55\u5386\u7a0b\uff0c\u4e5f\u662f\u73b0\u4ee3\u8d44\u672c\u4e3b\u4e49\u7684\u8fdb\u5316\u5386\u7a0b\u3002\u8d77\u521d\uff0c\u4e0e\u6b27\u6d32\u94f6\u884c\u4e1a\u5173\u7cfb\u6781\u4e3a\u5bc6\u5207\u7684\u822a\u6d77\u8d38\u6613\u4e1a\uff0c\u6700\u5148\u6355\u6349\u5230\u4e86\u501f\u8d37\u8bb0\u8d26\u6cd5\u5de8\u5927\u4f18\u52bf\u3002<\/p>\n\n\n\n<p 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style=\"font-size:16px\">\u7ecf\u6d4e\u5b66\u5bb6\u718a\u5f7c\u7279\u8ba4\u4e3a\uff0c\u8d44\u672c\u4e3b\u4e49\u8d77\u6e90\u4e8e\u590d\u5f0f\u8bb0\u8d26\u6cd5\uff1a\u201c<strong>\u8d44\u672c\u4e3b\u4e49\u5b9e\u8df5\u5c06\u8d27\u5e01\u5355\u4f4d\u8f6c\u6362\u6210\u4e3a\u5408\u7406\u7684\u6210\u672c\uff0d\u5229\u6da6\u8ba1\u7b97\u7684\u5de5\u5177\uff0c\u590d\u5f0f\u7c3f\u8bb0\u662f\u5b83\u9ad8\u8038\u7684\u7eaa\u5ff5\u5854\u3002<\/strong>\u201d\u9a6c\u514b\u65af\u00b7\u97e6\u4f2f\u4e5f\u8c08\u5230\uff1a\u201c\u5f53\u4ee3\u8d44\u672c\u4e3b\u4e49\u5b58\u5728\u7684\u5148\u51b3\u6761\u4ef6\uff0c\u5c31\u662f\u628a\u5408\u7406\u8d44\u672c\u4f1a\u8ba1\u5236\u5ea6\uff0c\u4f5c\u4e3a\u4e00\u5207\u65e5\u4f9b\u5e94\u5e38\u9700\u8981\u7684\u5927\u5de5\u4e1a\u4f01\u4e1a\u7684\u6807\u51c6\u3002\u201d<\/p>\n\n\n\n<p style=\"font-size:16px\">\u5341\u4e03\u4e16\u7eaa\u4e2d\u53f6\uff0c\u82f1\u56fd\u4e1c\u5370\u5ea6\u516c\u53f8\u7b7e\u53d1\u6c38\u4e45\u80a1\u4efd\uff0c\u5355\u6b21\u822a\u6d77\u5192\u9669\u6295\u8d44\u53d8\u6210\u957f\u671f\u6295\u8d44\uff0c\u4f1a\u8ba1\u7ed3\u7b97\u65b9\u5f0f\u968f\u4e4b\u6539\u53d8\uff0c\u7531\u5b8c\u6210\u4e00\u5355\u822a\u6d77\u8d38\u6613\u6e05\u7b97\u4e00\u6b21\uff0c\u53d8\u6210\u5e74\u5ea6\u4f1a\u8ba1\u5206\u671f\u6838\u7b97\uff0c\u80a1\u4efd\u516c\u53f8\u5236\u51fa\u73b0\u3002<\/p>\n\n\n\n<p style=\"font-size:16px\">\u5de5\u4e1a\u9769\u547d\u540e\uff0c\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u7387\u6982\u5ff5\u8bde\u751f\uff0c\u4f1a\u8ba1\u5236\u5ea6\u7684\u53d1\u5c55\uff0c\u4f7f\u5f97\u6240\u6709\u6743\u4e0e\u7ecf\u8425\u6743\u5206\u79bb\u6210\u4e3a\u53ef\u80fd\u3002\u4e8c\u5341\u4e16\u7eaa\u4e94\u5341\u5e74\u4ee3\uff0c\u6570\u5b66\u548c\u7ba1\u7406\u65b9\u5f0f\u7684\u53d8\u9769\uff0c\u53c8\u4f7f\u5f97\u7ba1\u7406\u4f1a\u8ba1\u4ece\u8d22\u52a1\u4f1a\u8ba1\u4e2d\u5206\u79bb\u51fa\u6765\u3002\u800c\u8fd1\u4ee3\u897f\u65b9\u8d44\u672c\u52bf\u529b\u7684\u5174\u843d\uff0c\u80cc\u540e\u4e5f\u540c\u6837\u6709\u7740\u8fd0\u7528\u590d\u5f0f\u8584\u8bb0\u7684\u56e0\u7d20\u3002<\/p>\n\n\n\n<p style=\"font-size:16px\">\u7f8e\u56fd\u5386\u53f2\u5b66\u5bb6\u8303\u5cb1\u514b\uff08Paul A. Van Dyke\uff09\uff0c\u66fe\u64b0\u6587\u5bf9\u6bd4\u5341\u516b\u4e16\u7eaa\u6b27\u6d32\u5404\u56fd\u4e0e\u7f8e\u56fd\u5bf9\u534e\u8d38\u6613\u7684\u5e10\u8584\uff1a\u5f53\u65f6\u5e7f\u5dde\u3001\u6fb3\u95e8\u7684\u7f8e\u56fd\u5546\u4eba\u4e00\u822c\u90fd\u662f\u53ea\u6709\u4e00\u6761\u5c0f\u5546\u8239\u7684\u8239\u4e1c\uff0c\u53ea\u6709\u4e00\u672c\u7b80\u5355\u7684\u822a\u6d77\u65e5\u5fd7\u517c\u505a\u8d26\u672c\uff1b\u6b27\u6d32\u5404\u4e1c\u5370\u5ea6\u516c\u53f8\u90fd\u662f\u8d26\u518c\u51ed\u8bc1\u9f50\u5168\uff0c\u80fd\u51c6\u786e\u5730\u63d0\u4f9b\u7ed9\u6bcd\u56fd\u603b\u90e8\u4f5c\u4e3a\u51b3\u7b56\u53c2\u8003\uff1b\u540c\u65f6\u671f\u6d3b\u8dc3\u4e8e\u73e0\u6c5f\u53e3\u7684\u4e2d\u56fd\u5e06\u8239\uff08Junk\uff09\uff0c\u51e0\u4e4e\u6ca1\u6709\u7559\u4e0b\u4efb\u4f55\u7c3f\u8bb0\u8bb0\u5f55\u3002<\/p>\n\n\n\n<p style=\"font-size:16px\">\u4e0d\u8fc7\uff0c\u5230\u4e86\u5341\u4e5d\u4e16\u7eaa\uff0c\u6bd4\u8d77\u6839\u57fa\u66f4\u6df1\u539a\u7684\u6b27\u6d32\u540c\u884c\uff0c\u7f8e\u56fd\u4ee5\u6d1b\u514b\u83f2\u52d2\u3001JP\u6469\u6839\u3001\u5361\u8010\u57fa\u3001\u675c\u90a6\u7b49\u4e3a\u4ee3\u8868\u7684\u65b0\u5174\u5de5\u5546\u5de8\u5934\uff0c\u66f4\u654f\u9510\u5730\u8fd0\u7528\u4e86\u6700\u65b0\u7684\u4f1a\u8ba1\u6280\u672f\u7ba1\u7406\u4ed6\u4eec\u7684\u5546\u4e1a\u5e1d\u56fd\u3002<\/p>\n\n\n\n<p style=\"font-size:16px\">\u590d\u5f0f\u8584\u8bb0\u662f\u5f53\u5e74\u8d22\u5bcc\u7ba1\u7406\u7684\u6700\u5148\u8fdb\u6b66\u5668\u4e86\uff0c\u5728\u8d77\u5bb6\u524d\uff0c\u4ed6\u4eec\u4e0a\u591c\u6821\u7684\u5185\u5bb9\u4f3c\u4e4e\u90fd\u662f\u590d\u5f0f\u8bb0\u8d26\u6cd5\u3002\u5b66\u5f92\u5de5\u5361\u8010\u57fa\u6bcf\u592912\u5c0f\u65f6\u52b3\u4f5c\u540e\uff0c\u8981\u5230\u6570\u82f1\u91cc\u5916\u7684\u591c\u6821\u5b66\u4f1a\u8ba1\u3002\u800c\u6d1b\u514b\u83f2\u52d2\u6700\u521d\u7684\u804c\u4e1a\u5c31\u662f\u7c3f\u8bb0\u5458\uff0c<\/p>\n\n\n\n<p><strong>\u4ed6\u5c06\u81ea\u5df1\u7684\u5de8\u5927\u8d22\u5bcc\u548c\u6807\u51c6\u77f3\u6cb9\u7684\u6210\u529f\uff0c\u5f52\u529f\u4e8e\u4ed6\u5bf9\u590d\u5f0f\u8bb0\u8d26\u6cd5\u7684\u5927\u5e08\u7ea7\u8fd0\u7528\uff0c\u5c24\u5176\u662f\u6210\u672c\u4f1a\u8ba1\u3002<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"1024\" src=\"https:\/\/www.madewill.com\/wp-content\/uploads\/2019\/07\/John-Davison-Rockefeller-720x1024.jpg\" alt=\"\" class=\"wp-image-4063\" srcset=\"https:\/\/www.madewill.com\/wp-content\/uploads\/2019\/07\/John-Davison-Rockefeller.jpg 720w, https:\/\/www.madewill.com\/wp-content\/uploads\/2019\/07\/John-Davison-Rockefeller-422x600.jpg 422w, https:\/\/www.madewill.com\/wp-content\/uploads\/2019\/07\/John-Davison-Rockefeller-696x990.jpg 696w, https:\/\/www.madewill.com\/wp-content\/uploads\/2019\/07\/John-Davison-Rockefeller-295x420.jpg 295w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/><figcaption> <br><em>\u7ea6\u7ff0\u00b7D\u00b7\u6d1b\u514b\u83f2\u52d2\u5e74\u8f7b\u65f6\u66fe\u7ecf\u662f\u8d22\u52a1\u4f1a\u8ba1<\/em> <\/figcaption><\/figure>\n\n\n\n<h3 class=\"has-text-align-center has-vivid-red-color has-text-color wp-block-heading\"><strong>\u603b\u7ed3\uff1a\u590d\u5f0f\u8584\u8bb0\u601d\u7ef4\u7684\u73b0\u5b9e\u610f\u4e49<\/strong>       <\/h3>\n\n\n\n<p 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\u5f52\u7eb3\u5b8c\u7ed3<br>1\u3001\u590d\u5f0f\u7c3f\u8bb0\u662f\u5728\u6bcf\u4e00\u9879\u7ecf\u6d4e\u4e1a\u52a1\u53d1\u751f\u540e\u9700\u8981\u8bb0\u5f55\u65f6\uff0c\u540c\u65f6\u5728\u76f8\u4e92\u8054\u7cfb\u7684\u4e24\u4e2a\u6216\u4e24\u4e2a\u4ee5\u4e0a\u8d26\u6237\uff0c\u4ee5\u76f8\u7b49\u91d1\u989d\u8fdb\u884c\u767b\u8bb0\u7684\u4e00\u79cd\u8bb0\u8d26\u65b9\u6cd5\u3002<br>2\u3001\u590d\u5f0f\u7c3f\u8bb0\u7684\u7279\u70b9(1)\u6839\u636e\u8d26\u6237\u8bb0\u5f55\u7684\u7ed3\u679c\u53ef\u4ee5\u4e86\u89e3\u6bcf\u4e00\u9879\u7ecf\u6d4e\u4e1a\u52a1\u7684\u6765\u9f99\u53bb\u8109;(2)\u53ef\u4ee5\u5bf9\u8d26\u6237\u8bb0\u5f55\u7684\u7ed3\u679c\u8fdb\u884c\u8bd5\u7b97\u5e73\u8861\uff0c\u4ee5\u68c0\u67e5\u8d26\u6237\u8bb0\u5f55\u7684\u6b63\u786e\u6027\u3002<br>3\u3001\u8bb0\u8d26\u89c4\u5219&#8221;<strong>\u6709\u501f\u5fc5\u6709\u8d37\uff0c\u501f\u8d37\u5fc5\u76f8\u7b49<\/strong>&#8220;\u5bf9\u4efb\u4f55\u4e00\u4e2a\u7ecf\u6d4e\u4e1a\u52a1\u90fd\u5fc5\u987b\u4ee5\u76f8\u7b49\u7684\u91d1\u989d\uff0c\u5728\u4e24\u4e2a\u6216\u4e24\u4e2a\u4ee5\u4e0a\u76f8\u4e92\u8054\u7cfb\u7684\u8d26\u6237\u4e2d\u8fdb\u884c\u767b\u8bb0\u3002\u5bf9\u6bcf\u4e00\u9879\u7ecf\u6d4e\u4e1a\u52a1\u90fd\u5e94\u5f53\u505a\u501f\u8d37\u589e\u51cf\u76f8\u53cd\u7684\u8bb0\u5f55\u3002  <\/p>\n\n\n\n<p>\u590d\u5f0f\u8584\u8bb0\u8d77\u6e90\u7684\u53c2\u8003\u8d44\u6599\uff1a<a aria-label=\"The Genesis of Double Entry Bookkeeping\uff08\u5728\u65b0\u7a97\u53e3\u6253\u5f00\uff09\" rel=\"noreferrer noopener\" href=\"https:\/\/www.madewill.com\/wp-content\/uploads\/2019\/07\/\u590d\u5f0f\u7c3f\u8bb0\u7684\u8d77\u6e90.pdf\" target=\"_blank\"><strong>The Genesis of Double Entry Bookkeeping<\/strong><\/a><\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"468\" height=\"568\" src=\"https:\/\/www.madewill.com\/wp-content\/uploads\/2020\/03\/\u8292\u683c\u5b66\u9662.jpg\" alt=\"\u8292\u683c\u5b66\u9662\" class=\"wp-image-4541\" srcset=\"https:\/\/www.madewill.com\/wp-content\/uploads\/2020\/03\/\u8292\u683c\u5b66\u9662.jpg 468w, https:\/\/www.madewill.com\/wp-content\/uploads\/2020\/03\/\u8292\u683c\u5b66\u9662-346x420.jpg 346w\" sizes=\"(max-width: 468px) 100vw, 468px\" \/><figcaption>\u8292\u683c\u5b66\u9662<\/figcaption><\/figure><\/div>\n\n\n\n<p>\u613f\u4f60\u5728\u63a2\u7d22\u667a\u6167\u7684\u8def\u4e0a\u8d70\u5f97\u66f4\u8fdc~<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f1a\u8ba1\u662f\u4e00\u95e8\u7cbe\u51c6\u8868\u8ff0\u5546\u4e1a\u7684\u8bed\u8a00\uff0c\u4f1a\u8ba1\u6052\u7b49\u5f0f\u5efa\u7acb\u5728\u7c7b\u4f3c\u7269\u7406\u5b66\u7684\u5b88\u6052\u5b9a\u5f8b\u7262\u56fa\u7684\u57fa\u7840\u4e0a\uff0c\u590d\u5f0f\u8584\u8bb0\u601d\u7ef4\u8ba9\u4eba\u4ee5\u4e00\u79cd\u52a8\u6001\u5e73\u8861\u7684\u773c\u5149\u53bb\u5ba1\u89c6\u5546\u4e1a\u6d3b\u52a8\uff0c\u5728\u4e0d\u65ad\u53d8\u52a8\u7684\u5546\u4e1a\u4e2d\u5e2e\u52a9\u4f01\u4e1a\u5bb6\u6355\u6349\u5229\u6da6\u7684\u8d70\u5411\uff0c\u5b83\u7684\u7cbe\u9ad3\u5c31\u662f\u201c\u6709\u501f\u5fc5\u6709\u8d37\uff0c\u501f\u8d37\u5fc5\u76f8\u7b49\u201d\uff0c\u5546\u54c1\u4ea4\u6613\u4e5f\u662f\u4e00\u6837\uff0c\u201c\u6709\u8fdb\u5fc5\u6709\u51fa\uff0c\u7b49\u4ef7\u4ea4\u6362\u201d\u3002\u5546\u4e1a\u672c\u8d28\u5982\u6b64\uff0c\u4f1a\u8ba1\u7684\u501f\u8d37\u8bb0\u8d26\u6cd5\u4e5f\u5c31\u5e94\u8fd0\u800c\u751f\u4e86\u3002<\/p>\n","protected":false},"author":1,"featured_media":4065,"comment_status":"open","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[171],"tags":[400,398,247],"class_list":{"0":"post-4062","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-thinking-model","8":"tag-400","9":"tag-398","10":"tag-the-model-of-thinking"},"yoast_head":"<!-- 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