(1)
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Preparation work before the handover
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(a)
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Accounting vouchers shall be completed for all the finished transactions;
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(b)
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All the accounting subjects shall be settled and the balance shall be stamped with the seal of the person in charge;
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(c)
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Sort out all the materials need to be handed over, prepare a written explanation for the unfinished matters and remaining problems;
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(d)
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Prepare a handover list, including accounting vouchers, accounting books, financial statements, seals, cash, negotialble securities, checkbooks, incvoices, documents, other accounting materials and articles that shoube be handed over.
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(2)
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Requirments during the handover
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(a)
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Cash and negotiable securities shall be handed over according to the relevant records of accounting books. Cash and negotiable securities must be kept consistent with accounting records. The handover person shall find out the reason within a time limit in case of any inconsistency.
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(b)
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Accounting vouchers, accounting books, financial statements and other accounting materials must be complete. Any shortage must be ascertained and the handover person shall claim responsibility for it.
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(c)
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The balance of the bank deposit account shall be reconciled with the bank statements. If there is an discrepancy, a bank reconciliation statement shall be prepared to reconcile it. The balance of the subsidiary subject of all kinds of property and goods, as well as the claims and debts shall be conciled with the balance of general ledger. If necessary, spot check on the specific account shall be performed to reconcile the accounting record with physical objects, or check the accounting record with the creditor, debtor or individuals.
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(d)
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The bills, seals and other physical objects shall be handed over clearly; the relevant electronic data shall be handed over under the real operation on the basis of computerization of accounting.
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(e)
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The handover of accountants shall be under the supervision. The handover of the general accounting personnel shall be supervised by the chief finance officer of the enpterprise; the handover of the chief finance officer shall be supervised by the leadership, the competent department at a higher level may take part in the supervision if necessary.
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(3)
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Relevant matters after the handover
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Both sides of the handover and the supervising personnel shall sign or chop on the handover list, indicating the name of the enterprise, handover date, the job title and the name of both sides and the supervising personnel, numbers of the pages of the handover list together with the problems & comments need to be explained.
The replacement shall continue to use the accounting books instead of creating new accounts so as to maintain the continuity of accounting records.
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