演绎500年前流行于威尼斯的备忘簿、日记帐簿和分类帐簿的格式和操作方法，有助于重新认识《簿记论》的学术价值；
The paper deduces the form and the operation method of pro memorial (L), journal ledger and branch account, which were prevalent in Venice 500 years ago.
一个小的企业或公司可以只雇用一个簿记员用手工操作来记录全部的财务数据。
A small business or company may employ only one bookkeeper who records all of the financial data by hand.
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