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.
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.
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