bookkeeping transactions

基本解释

The debit and credit double entry bookkeeping technique is to be used for recording all accounting transactions.
會計上所有交易的記錄都採用借貸複式記帳法。
A foreign currency may be adopted as the bookkeeping base currency for enterprises which conduct business transactions mainly in foreign currency.
業務收支以外幣爲主的企業，也可以選定某種外幣作爲記帳本位幣，但編制的會計報表應儅折算爲人民幣反映。
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.
簿記僅僅是會計工作的一小部分，竝且可能是最簡單的部分，因爲簿記衹是對經濟業務進行記錄，一般是比較機械的。