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Balance sheet calculating rule - uses coloured superposed shutter elements mounted in support to quantity balance sheet elements on graduated scale
Balance sheet calculating rule - uses coloured superposed shutter elements mounted in support to quantity balance sheet elements on graduated scale
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机译：资产负债表计算规则-使用安装在支撑中的彩色叠加百叶窗元件以刻度尺数量资产负债表要素
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摘要
The rule is designed to present different parts of a balance sheet. It is composed of movable, superposed coloured bands. Graduations are marked on the bands and fixed reference marks are formed on the support. These marks quantify the values of the constituent accounting elements of a balance sheet as a function of the position of the bands which represent each of the elements. The coloured and superposed bands are framed by shutters which slide one over the other in slides formed in the support. The support is made up of panels fixed one on top of the other and having cutouts in them for receiving the various shutters.
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