会计人员在调动工作或因故离职时,必须将自己经办的各项会计资料完整、全面地与接管人办理交接。 (1)移交人已经受理的会计业务,应填制记帐凭证;尚末登记的帐目,应登记完毕,并在每个帐户最后一笔余额栏内加盖印章,明确责任。接管人必须继续使用原帐册和帐页,保持会计记录的连续 Accountants in the transfer of work or leave due to any reason, you must handle all the accounting information handled by the receiver complete and fully handle the handover. (1) The accountant that has been accepted by the surrender person shall fill in the accounting voucher; the account which has not been registered shall be registered and the seal shall be affixed on the balance of each account to clarify the liability. The receiver must continue to use the original book and account pages to keep the accounting records continuous