现代会计之父——卢卡·帕乔利(Luca Pacioli)(注2)于1445年(注3)诞生于意大利的一座名叫博尔戈·圣塞波尔克罗(Borgo San Sepolcro)的小镇。他的父亲名帕托罗米欧(Bartolomeo),母亲姓氏不详,育有帕乔利兄弟数人,是一个境况并不宽裕的家庭。帕乔利自幼天资聪颖,勤奋好学,但不能象有钱人家的子弟那样聘请家庭教师施教,而只能读免费的教会学校念书。当时他除学语言、修辞和逻辑学外,还受到了良好的神 The father of modern accounting - Luca Pacioli (Note 2) was born in 1445 in Italy (Borgo San Sepolcro) Small town. His father, Bartolomeo, whose mother’s surname is unknown and whose Pachali brothers have been raised, is a poorly represented family. Pachauri was a young man of talent, studious and studious but could not hire hired tutors as the children of wealthy men and only read free church schools. At that time, in addition to his language, rhetoric and logic, he also received a good god