A simple algorithm for expanding a power series as a continued fraction

I present and discuss an extremely simple algorithm for expanding a formal power series as a continued fraction. This algorithm, which goes back to Euler (1746) and Viscovatov (1805), deserves to be better known. I also discuss the connection of this algorithm with the work of Gauss (1812), Stieltjes (1889), Rogers (1907) and Ramanujan, and a combinatorial interpretation based on the work of Flajolet (1980).