Book-keeping means the recording of transactions, the record-making phase of accounting. 簿记就是记录经济业务，是会计的记账部分。
A system of accounting for merchandising transactions in which the Inventory and Cost of Goods Sold accounts are kept perpetually up-to-date. 永续盘存制是一种对商品销售经济业务永远保持其存货和已销商品成本帐户现实记录的会计核算制度。
Each accounting entity interprets transactions from its own viewpoint. 每一会计主体都从自己的角度对交易加以说明。
The debit and credit double entry bookkeeping technique is to be used for recordding all accounting transaction. 会计上所有交易的纪录都采用借贷复式记帐法。
