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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Ms. Charette, a Robert L. Bartley fellow at the Journal in 2012, is a junior at Swarthmore College.

WSJ: Danielle Charette: My Top-Notch Illiberal Arts Education

Mr. Bolduc, a former Robert L. Bartley fellow at the Journal, is an editorial associate for National Review.

WSJ: The Weekend Interview with Michio Kaku: Captain Michio and the World of Tomorrow

Demographic causes and consequences of the industrial revolution, by Julian L. Simon, in The Journal of European Economic History, spring 1994.

ECONOMIST: Millennium issue