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1·The bookkeeping methods involved in making a financial record of business transactions and in the preparation of statements concerning the assets, liabilities, and operating results of a business.

会计学，会计制度：涉及经济交往中财会纪录的制作和准备有关财产，债务， 和企业运行结果的报告的制作方法。

2·DISTINCTION BETWEEN BOOKKEEPING AND accounting Earlier accounting procedures were simple in comparison with modern methods.

簿记和会计的区别与现代的会计方法比较起来，早期的会计程序很简单。