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《汪氏典业阄书》是研究徽商的新资料。其内容反映了徽州典商跨入近代社会门槛时资本运作的情况。阄书之“总帐”载明清代徽典资本构成为两部分 :“承祖业分受财本”和“生息资本”。其中社会存款约占总资本的 2 8%。“墨议”中“四典并无会票在外”一款说明徽典普遍经营会票 ,具有良好的商业信用。汪氏典业析产和徽典经营会票不能获利的情况表明 ,在当时市场条件下 ,徽商资本已难以壮大。
“Wang’s Code Book” is to study the new information Huizhou. Its content reflects the capital operation of Huizhou merchants entering the threshold of modern society. The book “General Ledger” shows the capital of Huizhou dynasties in the Qing Dynasty is divided into two parts: “Cheng Zuye dividends by the financial” and “interest-bearing capital.” Social savings account for about 28% of total capital. “Mohist Proposal” in the “Four Code does not vote outside,” a description of the Universal Code Huidian business, with good business credit. The analysis of Wang’s Codex and Hui Code’s operation vote failed to show that under the prevailing market conditions, the capital of Huishang Company had been hard to grow.