- 名称:财务报表分析与证券投资_(ppt 48页)
- 类型:财务制度
- 大小:2.20 MB
- 更新时间:05-02 20:11:46
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《财务报表分析与证券投资_(ppt 48页)》下载简介
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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