《会计法》明确规定会计人员调动工作或者离职,必须与接管人员办清交接手续.但是目前仍有不少会计人员对待会计交接的态度不严肃,交不清,接不好,给工作带来损失.去年,在企业整顿验收中发现有一个单位自1964年以来,银行存款从未与银行核对相符,虽几次组织专人清查,至今仍有七万余元的差额未对清;应收销货款中有十多年来的陈帐14万多元无法收回.其主要原因是会计人 Accounting Law clearly stipulates that accountants to mobilize work or leave, and takeover personnel to do the handover procedures.But there are still many accounting staff to deal with the attitude of accounting transfer is not serious, unclear, not good, bring to work Last year, found in the rectification and acceptance of a unit since 1964, bank deposits have never been reconciled with the bank, although several organized expert inventory, there are still more than 70,000 yuan gap is not clear; receivables and receivables There are more than 140,000 yuan in the payment of more than ten years can not be recovered. The main reason is the accountant