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.

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簿记是一种经过几周或几个月训练就可以掌握的技术，而大多数簿记工作都可以使用电脑有效完成。

Bookkeeping is a skill that an individual might acquire within a few weeks or months. Most bookkeeping functions can be performed most efficiently through the use of a computer.

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