accounting transaction 会计事项 ; 帐务交易 ; 会计业务 ; 会计经济业务 Accounting standards 会计准则 ; 信用政策 ; 企业会计准则 ; 会计标准 ..
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第四条会计核算应当以企业发生的各项经济业务为对象，记录和反映企业本身的各项生产经营活动。
Article 4 an enterprise shall accurately account for all its business transactions actually taken place and record in reliable reports all the business activities of the enterprises itself.
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。
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.
反记账功能在电算化会计信息系统经济业务处理发生错误等情况下有着无可替代的作用。
The function of anti-account has un-substitutional effect under the condition that the computerized accounting information system makes mistakes in the treatment of economic business.
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