尽管在许多UNIX变体中，记帐功能比较常见，但是其设置过程，尤其是对于具体的命令和数据目录，可能有所不同。
While accounting is common across many UNIX variants, the procedure for setting it up, especially with respect to the command and data directories, might be different.
不具备设置条件的，应当委托经批准设立从事会计代理记帐业务的中介机构代理记帐。
Where conditions do not so permit, the unit may entrust its bookkeeping to an intermediary agency engaged in bookkeeping and established with due approval.
第二十三条合营企业的现金和银行存款应设置日记帐逐笔登记。
Article 23 a joint venture shall set up journals to itemise cash and bank transactions in chronological order.
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