A Study about Italian Book-Keeping is introduced into Germany for 16th century and about the later Evolution and Development

我研究了16世纪下半叶德国簿记的演变和发展过程，以弄清楚什么是双重簿记的问题。2005年，我研究了将意大利簿记引入德国的书，施韦克·沃尔夫冈于1546年出版的书。2006年，我进一步研究了使意大利簿记在德国演变和发展的书籍，萨尔特雷姆·沃尔夫冈于1592年出版的书，戈森斯·帕斯希尔于1594年出版的书。结果，明确了16世纪意大利记账法传入德国的过程，以及德国记账法的演变和发展过程。

I studied process of evolution and development of German Book-Keeping in the latter half for the 16th century in order to make clear problems "What is the Double-Bookkeeping".In 2005, I studied the book which introduced Italian Book-Keeping into Germany, the book published in 1546 by Schweicker Wolffgang.In 2006, furthermore, I studied the books which make Italian Book-Keeping evolve and develop in Germany, the book published in 1592 by Sartorium Wolffgang, and the book published in 1594 by Gossens Passhier.As a result, I made clear the process that Italian Book-Keeping was introduced into Germany for the 16th century and process of evolution and development of German Book-Keeping.