Enterprises shall keep a journal for cash on hand and cash in hank and shall record each transaction on a daily basis. It conceals, damages or destroys account books related to its business or financial status. 企业应当对现金和银行存款设置日记帐,按照业务发生顺序逐日逐笔进行登记。二隐匿或毁损业务或财务状况之帐册文件。