在西方会计系统中，有关每一笔经济买卖营业的资料最初是记在一本叫做“序时帐”的会算帐上。

In a western accounting system , the information about each business transaction is initially recorded in an accounting record called a Journal.

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所谓责任会计就是分别归集有关会计资料，测量和评价企业内不同层次的每一个单位（责任中心）的经营绩效的一种会计系统。

Responsibility accounting is an accounting system designed to collect relative data and to separately measure the performance of each individual at various levels (responsibility center) .

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