Bahi-Khata: The Pre-Pacioli Indian Double-entry System of Bookkeeping

The earliest treatise on accounting is generally thought to be Pacioli's Summar of 1494. The Bahi-khata is a double-entry system of bookkeeping that predates the 'Italian' method by many centuries. Its existence in India prior to the Greek and Roman empires suggests that Indian traders took it with them to Italy, and from there the double-entry system spread through Europe. The Bahi-khata is described and its double-entry principles explained.     

基于我国省间贸易的区域对比研究

文章运用双约束引力模型和交叉熵法对我国30个省、自治区、直辖市42部门产品和服务的省间贸易量进行了估算,通过聚类分析比较了各省间贸易在经济和贸易中的比重。得出该比重在我国各省之间的差异较大,尤其是在东部沿海地区各省之间相差很大。同时,各类地区处于优势或处于劣势的指标也均有所不同。从自然资源、人口规模等六个角度分析了该现状的原因,并对我国省间贸易的发展提出了建议,包括充分发挥市场和政府的积极作用等。