For each transaction, the accountant determines (1) which specific accounts are affected, (2) whether the account balances are increased or decreased, and (3) the amount of the change in each account balance.

• 对于每一笔业务，会计人员要决定（1）哪些特定的帐户受到影响，（2）帐户余额是否增加或减少；(3)每一个帐户余额的变动.