Inferring Transactions from Financial Statements
将复式记账结构嵌入简单的信念修正问题，从财务报表和先验信息中推断生成报表的交易，利用会计信息的线性加总与复式记账规则得到简洁的闭式解。
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.