bookkeeping transactions

基本解释

The debit and credit double entry bookkeeping technique is to be used for recording all accounting transactions.
会计上所有交易的记录都采用借贷复式记帐法。
A foreign currency may be adopted as the bookkeeping base currency for enterprises which conduct business transactions mainly in foreign currency.
业务收支以外币为主的企业，也可以选定某种外币作为记帐本位币，但编制的会计报表应当折算为人民币反映。
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.
簿记仅仅是会计工作的一小部分，并且可能是最简单的部分，因为簿记只是对经济业务进行记录，一般是比较机械的。