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。

Enterprises shall keep a journal for cash on hand and cash in Hank and shall record each transaction on a daily basis.

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第二十三条合营企业的现金和银行存款应设置日记帐逐笔登记。

Article 23 a joint venture shall set up journals to itemise cash and bank transactions in chronological order.

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登记现金和银行存款日记帐；

Registration journal of cash and bank deposits;

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登记现金和银行存款日记帐；

Registration journal of cash and bank deposits;

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