To explain the difference briefly, the accountant sets up a bookkeeping system and interprets the data in it, whereas the bookkeeper performs the routine work of recording figures in books.

• 这一区别简单说来就是：会计师要设立簿记体系，并对其中的资料进行解释；而簿记员从事的是往账本里记账这样日常的工作。