Journal of cash, bank deposit, should the basis closes, pay proof of charge to an account, chase a pen to register orderly according to business happening at any time, daily cease should written guarantee a remaining sum.

• 现金、银行存款日记账,应根据收、付款记账凭证,随时按照业务发生顺序逐笔登记,每日终了应结出余额。