History and Structure of Double-entry Bookkeeping

本文旨在构想复式记账法的结构，考察复式记账法的发展历史。首先，通过对债务人和债权人的对立记录，阐明了记帐的债务人和债权人的提醒记录功能对财产的管理功能。进一步阐明了复式记账法的保本功能，通过将期间利润加到净资产中来检验资本的计算。

This paper aims at imagining the structure double-entry bookkeeping, surveying the history of double-entry bookkeeping.At first, I elucidate that the bookkeeping that functioned for reminder record of debtors and creditors functioned for management of property by carrying out opposite record, debitors and creditors.Furthermore, I elucidate that the double-entry bookkeeping functioned for capital preservation to inspect capital calculated by adding period profit to net property,.