bookkeeping transactions

基本解釋

The debit and credit double entry bookkeeping technique is to be used for recording all accounting transactions.
會(huì)計(jì)上所有交易的記錄都采用借貸復(fù)式記帳法。
A foreign currency may be adopted as the bookkeeping base currency for enterprises which conduct business transactions mainly in foreign currency.
業(yè)務(wù)收支以外幣為主的企業(yè)，也可以選定某種外幣作為記帳本位幣，但編制的會(huì)計(jì)報(bào)表應(yīng)當(dāng)折算為人民幣反映。
yoyochenweisi.blog.163.com
Bookkeeping is only a small part of accounting, and probably the simplest part, for it is simply the recording of transactions, and generally it is mechanical.
簿記僅僅是會(huì)計(jì)工作的一小部分，并且可能是最簡(jiǎn)單的部分，因?yàn)椴居浿皇菍?duì)經(jīng)濟(jì)業(yè)務(wù)進(jìn)行記錄，一般是比較機(jī)械的。