Analysis of an Account Book of a Cloth Manufacturer in Lyon (1320-1324)

本文研究并分析了一些罕见的商人账簿，即里昂一家布料制造商的账簿（1320-1324）。这段片段记录了约翰尼姆·贝尔根的债务，并暗示这笔交易的记录者是约翰尼姆·贝尔根本人，他在处理商业事务的过程中与伯纳茨·巴劳兹合作。当约翰·贝尔根记录借方和贷方时，他充分使用了deyt（在现代法语中“devoir”的第一或第三人称单数，即“不得不”），用主语代替了它。不可否认的结论是，上述法国商人对借方分录的表达具有高度的主观性。

This research document and analyze certain rare merchant account books, an Account Book of a Cloth Manufacturer in Lyon(1320-1324). This fragment is a record of Johanym Berguen's debt and implies that the recorder of this transaction was Johanym Berguen himself and that he cooperated with Bernerz Barauz in the course of conducting business affairs. When Johanym Berguen recorded both debits and credits, he made full use of deyt (the first or third person singular of "devoir" in present-day French, that is, "have to"), replacing it with the subject. The undeniable conclusion is that the above-mentioned French merchants expressed their debit entries with a high degree of subjectivity.