n.簿记；记账
To explain the difference briefly, the accountant sets up a bookkeeping system. 为了简洁地解释差异现象，会计师建立起簿记系统。
At the computer times, people are using computers to do detailed bookkeeping. 在计算机时代,人们正逐渐使用计算机进行详细的簿记工作。
