H. L. 's new franchise in China, Asia's first major pro hockey team.
这是KHL在中国新授权的球队,也是亚洲首个主要联赛的职业冰球队。
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.
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;
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