零售商之所以称之为「黑色星期五」是因为通常黑颜色在帐本上记录是营收获利，亏损则用红色记载。

Retailers call it "Black Friday" because profit in accounting books is traditionally recorded in black and debt in red.

youdao

接受方同意建立和保留所有有关本合同项下交易活动的会计帐本和记录。

Licensee agrees to keep accurate Books of account and records covering all transactions relating to the license hereby granted.

youdao

但是我完全也可以辩解，我实在看不出写点笑话和俏皮诗跟玩打字机、当记录、管一大堆帐本有什么区别。

But to save me I can't see any difference between writing jokes or comic verse and running a type - writer, taking dictation, or keeping sets of books.

youdao