The so-called bookkeeping means bookkeeping in written language, and the upcoming business is included in the account and emerges in the account. The so-called bookkeeping essentials are simply the essentials of registering economic business in the account book.

Legal basis:

Criminal law of the people's Republic of China

Article 185 Staff members of commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other financial institutions who take advantage of their positions to misappropriate the funds of their own units or clients shall be convicted and punished in accordance with the provisions of Article 272 of this Law.

Staff members of state-owned commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other state-owned financial institutions, and personnel assigned by state-owned commercial banks, stock exchanges, securities companies, futures brokerage companies, insurance companies or other state-owned financial institutions to engage in public service in non-state-owned institutions specified in the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 384 of this Law.

If commercial banks, stock exchanges, futures exchanges, securities companies, futures brokerage companies, insurance companies or other financial institutions violate their fiduciary obligations and use clients' funds or other entrusted or entrusted properties without authorization, if the circumstances are serious, they shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 30,000 yuan but not more than 300,000 yuan; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan.

Social security fund management institutions, housing provident fund management institutions and other public fund management institutions, as well as insurance companies, insurance asset management companies and securities investment fund management companies, use funds in violation of state regulations, and the directly responsible personnel in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.

Article 187 Any employee of a bank or other financial institution who fails to record the clients' funds, and the amount is huge or causes heavy losses, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount is especially huge or especially heavy losses are caused, he shall be sentenced to fixed-term imprisonment of not less than five years and fined not less than 50,000 yuan but not more than 500,000 yuan.