英语翻译
Manypeopleconfuseaccountingandbookkeepingandlookonthemasoneorthesame.Ineffect,theyidentifythewholewithoneofitsparts.Actually,bookkeepingisonlyapartofaccounting,therecord—markingpart.Tokeepbooksistorecordtransactions,andabookkeeperisonewhorecordstransactionseitheronacomputerormanuallyorwithabookkeepingmachine.Accountingincludesmuchmorethanthis.Theaccountantshouldhavetheabilitytodesigntheaccountingsystem,toanalyzeandrecordcomplex,nonroutinetransactions;andtoanalyzeandinterpreteaccountinginformation