英文标题：
《The Syntax of the Accounting Language: A First Step》
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作者：
Frederico Botafogo
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最新提交年份：
2019
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英文摘要：
We review and interpret two basic propositions published by Ellerman (2014). The propositions address the algebraic structure of T accounts and double entry bookkeeping (DEB). The paper builds on this previous contribution with the view of reconciling the two, apparently dichotomous, perspectives of accounting measurement: the one that focuses preferably on the stock of wealth and to the one that focuses preferably on the flow of income. The paper claims that T-accounts and DEB have an underlying algebraic structure suitable for approaching measurement from either or both perspectives. Accountants preferences for stocks or flows can be framed in ways which are mutually consistent. The paper is a first step in addressing this consistency issue. It avoids the difficult mathematics of abstract algebra by applying the concept of syntax to accounting numbers such that the accounting procedure qualifies as a formal language with which accountants convey meaning.
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中文摘要：
我们回顾并解释了Ellerman（2014）发表的两个基本命题。这些命题涉及T账户和复式簿记（DEB）的代数结构。本文以之前的贡献为基础，旨在调和会计计量的两个明显两分的视角：一个更侧重于财富存量，另一个更侧重于收入流动。本文声称，T账户和DEB有一个基本的代数结构，适合从任何一个或两个角度进行测量。会计师对股票或流量的偏好可以以相互一致的方式确定。本文是解决这一一致性问题的第一步。它通过将语法的概念应用于会计数字，避免了抽象代数的困难数学，从而使会计程序成为会计人员传达意义的正式语言。
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分类信息：

一级分类：Economics 经济学
二级分类：General Economics 一般经济学
分类描述：General methodological, applied, and empirical contributions to economics.
对经济学的一般方法、应用和经验贡献。
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一级分类：Quantitative Finance 数量金融学
二级分类：Economics 经济学
分类描述：q-fin.EC is an alias for econ.GN. Economics, including micro and macro economics, international economics, theory of the firm, labor economics, and other economic topics outside finance
q-fin.ec是econ.gn的别名。经济学，包括微观和宏观经济学、国际经济学、企业理论、劳动经济学和其他金融以外的经济专题
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