It requires some kind of bookkeeping to keep records about transactions.

它要求某些种类的簿记保存有关交易的记录。

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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。

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The bookkeeping methods involved in making a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business.

会计学，会计制度：涉及经济交往中财会纪录的制作和准备有关财产，债务， 和企业运行结果的报告的制作方法。

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