【摘要】：本文依據(jù)意大利數(shù)學(xué)家帕喬利在《算術(shù)、幾何、比及比例概要》中闡述的借貸復(fù)式記賬原理,對(duì)現(xiàn)行《管理會(huì)計(jì)》、《財(cái)務(wù)管理》中計(jì)算公式難點(diǎn)問(wèn)題進(jìn)行研究,發(fā)現(xiàn)會(huì)計(jì)中很多復(fù)雜的計(jì)算公式可以分解為差比例與比例差等因子來(lái)解決,它證明了會(huì)計(jì)與數(shù)學(xué)的關(guān)聯(lián)非常密切,將之配以解析圖示,可幫助學(xué)習(xí)者加深對(duì)學(xué)習(xí)內(nèi)容的理解。
[Abstract]:In this paper, based on the principle of double entry of loan and loan expounded by Italian mathematician Pajorie in the Summary of arithmetic, Geometry, ratio and proportion, this paper makes a study on the difficult problems of calculation formulas in current Management Accounting and Financial Management. It is found that many complex calculation formulas in accounting can be resolved by factors such as difference ratio and proportion difference. It proves that the relationship between accounting and mathematics is very close. It can help learners to deepen their understanding of learning content by combining them with analytical diagrams.
【作者單位】： 浙江東方職業(yè)技術(shù)學(xué)院;
【基金】：浙江省教科規(guī)劃2013年度(高校)研究課題“基于高職高專(zhuān)層次財(cái)務(wù)管理課程中的計(jì)算方法研究”(課題編號(hào):SCG431)的階段性研究成果
【分類(lèi)號(hào)】：F230-4;G712
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本文編號(hào)：2436838