为了保证会计工作的连续性和明确经济责任,会计人员在调动工作或因故长期离职时,必须有人接替其工作,会计工作的这种移交和接替称为会计工作交接。一般说,会计工作交接的手续是:移交人员在离职前,必须将本人所经管的工作,包括会计凭证、帐簿、报表、文件档案、图章印鉴及其他有关工作,都必须在规定期限内全部移交清楚,并由专人进行监交。由于会计人员经管的工作不同,现将一般会计人员、会计主管人员和出纳员的交接介绍如下。 (一)一般会计人员是指那些负责审核、制证、核算、记帐、总帐报表等工作的人员,他们在移交前应作好以下准备:(1)已受理的经济业务而尚未填制凭证的,应填制完毕;(2)尚未入帐的会计凭证应登记入帐,并在最后一笔余额后加盖印章;(3)经管的有关财产物资和债权债务的明细帐户余额要与总帐帐户余额核对相符,并列出各明细帐户余额表;(4)整理应移交的有关会计档案,包括会计凭证、帐簿、报表等都应完整无缺;(5)书面说明某些重要的未了事项,例如截至移交日 In order to ensure the continuity of accounting work and clear economic responsibility, accounting personnel in the transfer or long-term departure for some reason, someone must take over their work, accounting for this transfer and take over as accounting for the handover. Generally speaking, the formalities for handing over accounting work are: Before handing over, the transfer personnel must, in their possession, be responsible for all the work that they have under their management, including accounting vouchers, books, statements, document files, seal stamps and other related work, Handover is clear and supervised by hand. Due to the different work of accountants, the transfer of general accountants, accountants and cashiers are as follows. (I) General accountants refer to those who are responsible for the audit, certification, accounting, accounting, general ledger reporting and other personnel, they should make the following preparations before the transfer: (1) has accepted the economic business and not yet filled (2) Accounting vouchers not yet recorded shall be recorded and stamped after the last balance; (3) The detailed account balances in charge of property and materials and claims and debts managed shall be (4) finishing should be transferred to the accounting records, including accounting vouchers, books, statements, etc. should be intact; (5) a written description of some of the important Unfinished business, eg ending date of transfer