登记账簿

簿记员的工作只是登记账簿，而会计师必须了解账目的全部体系，从而可以对业务交易进行分析和解释。

The bookkeeper simply enters data in financial records books ; the accountant must understand entire system of records so that he or she can analyze and interpret business transaction .

会计核算采用分账制，即平时对每一项业务，均按业务的计价货币填制凭证、登记账簿、编制报表。

Accounting practice should adopt separate accounting system , i.e.the bank should make vouchers , keep accounting books and prepare financial statements according to the currency in which a transaction is priced .

会计凭证：是记录经济业务、明确经济责任、按一定格式编制的据以登记会计账簿的书面证明。

Accounting vouchers : is the recording of transactions , a clear economic responsibility , according to a certain format prepared according to the accounting books written proof .