Chang of Transaction Form in The Age of Discovery and Record of Double-Entry Bookkeeping

为了考察复式簿记的发展过程，我们对德语簿记教科书进行了研究。本研究的目的是解决我们所研究的一个简单问题。16^<th>世纪是大发现的时代。随着商业贸易中心从地中海地区转移到太平洋地区，引发了一场商业革命。不仅贸易的形式和贸易商品的种类发生了变化，而且买卖商品的形式和特殊的贷款形式也得到了发展。船舶抵押权就是其中之一，它是损害保险的先驱。由于高利贷被认为违反了13^世纪初颁布的教规或《圣经》法律<th>，因此，高利贷似乎已被废除。尽管如此，我们还是可以在16世纪德国印刷的簿记教科书中看到“底帐”的插图<th>。那么，为什么“底部帐户”仍然保留在书中？我们试图从复式簿记的角度来解决这个问题。

In order to investigate the evolution of double-entry bookkeeping, we have been studying about some textbooks of bookkeeping in German language. The purpose of this study is to solve a simple question caused that we have researched. The 16^<th> century was the Age of Discovery. As the commercial trading center shifted from in the Mediterranean area to the Pacific Ocean, the commercial revolution was caused. Not the of the trade and the kind of trade goods have changed, but also the forms of buying and selling the goods and the special forms of loans were developed. The "bottomry" which is the pioneer of damage insurance is one of them. And some of the books at that time have the "bottomry Account".As usuries were considered which were against the canon or Biblical law promulgated in the beginning of the 13^<th> century, bottmries were seemed to have been abolished. Nevertheless, we can see the illustrations of the "Bottory Account" in the printed textbooks of bookkeeping in the 16^<th> century in Germany. So why was the "Bottomry Account" still kept in the Book? We are attempting to solve the question which is from the double-entry bookkeeping perspective.