✔ 最佳答案
手寫記帳 - Manual Accounting ... All accounting records are hand-written i.e. from Vouchers, Bank Books, Petty Cash Book, Journal, Ledger and Financial Statments are all prepared by hands. This is quite clear for the postings of transactions from prime records to ledger are all done by hands.
電腦記賬 - Computerised Accounting or Electronic Accounting