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.
包括雷曼在内的其他几家主要投行将在8月31日结算第三季度的财务账簿。 分析师们已经开始大幅调低盈利预期。
Several major firms, including Lehman, close their books for the third quarter on Aug. 31, and analysts have been slashing profit estimates.
擅长分析的节目主持人可以帮助价值投资者保持专注于追求长期回报，而不是死死盯住每日交易账簿的利润率不放。
This analytical anchor helps value investors remain focused on the pursuit of long-term results rather than the profitability of their daily trading ledger.
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