簿记(bookkeeping)

业务交易中钱数的登录。簿记提供做帐的资讯，但不同於会计。簿记提供的资讯资料包括企业的现行价值或权益（资产净值）；某一段时期内企业价值的变动（由於获利或亏损）。管理人员要利用这些资料来考察经营的结果，并编制预算；投资人需要这些资讯来决定买进还是卖出企业股票；贷款人则用以决定是否要给该企业发放贷款。早在巴比伦、古希腊和罗马时代就已有帐目记录。随着15世纪义大利商业共和国的发展，开始采用复式簿记。工业革命刺激了簿记的推广，20世纪的税收制度以及政府的管理更使得簿记成为一种必需工作。虽然簿记已日益走向电脑化，但簿记主要还是分成两类，即日记帐与总帐。日记帐记载每日交易（如销售、进货等）；总帐则登录各个帐户的数额。每月月终都须在总帐中编制损益表及资产负债表。

English version：

bookkeeping

Recording of the money values of business transactions. Bookkeeping provides the information from which accounts are prepared but is distinct from accounting. Bookkeeping offers information on both the current value, or equity, of an enterprise and on its change in value (due to profit or loss) over a given time period. Managers require such information to examine the results of operations and budget for the future; investors need it to make decisions about buying or selling securities; and credit grantors use it to determine whether to grant a loan. Financial records were kept in Babylon and in ancient Greece and Rome. The double-entry method of bookkeeping began with the development of the Italian commercial republics of the 15th century. The Industrial Revolution stimulated the spread of bookkeeping, and 20th-century taxation and government regulations made it a necessity. Though bookkeeping has become increasingly computerized, two types of records continue to be used in the process—journals and ledgers. The journal contains daily transactions (sales, purchases, etc.); the ledger contains the record of individual accounts. Each month an income statement and a balance sheet are posted in the ledger.

参考文章

• 什么是簿记建档？银行业务