A Mathematical Foundation of Accounting Using Tuple Relational Calculus
中文摘要
该研究利用元组关系演算建立会计学数学基础，通过关系原语和单一均衡约束推导出复式记账法。
English Summary
This research provides a mathematical foundation for accounting, deriving double-entry bookkeeping from relational primitives and an equilibrium constraint via tuple relational calculus.
原文节选
Deriving Double‑Entry Bookkeeping from Relational Primitives and a Single Equilibrium Constraint Continue reading on Medium »