Inferring Transactions from Financial Statements*
将复式记账结构嵌入一个简单的信念修正问题，探讨给定财务报表和先验信息时，读者对生成这些报表的潜在交易的最佳猜测，并利用会计信息的线性聚合和复式记账规则得出简洁的闭式解。
Abstract In this paper, we embed the double entry accounting structure in a simple belief revision (estimation) problem. We ask the following question: Presented with a set of financial statements (and priors), what is the reader's “best guess” of the underlying transactions that generated these statements? Two properties of accounting information facilitate a particularly simple closed form solution to this estimation problem. First, accounting information is the outcome of a linear aggregation process. Second, the aggregation rule is double entry.