Documents or invoices are the original documents to record the economic activities of the unit, and each economic activity accounting should be carefully checked and signed. The main contents of the signature are:

1, check whether the economic activities of invoices or documents are legal.

2, check whether the use of invoices or documents meet the needs.

3. Check whether the agent of the invoice or document has signed it.

4. Check whether the person in charge of the invoice or document has signed it.

The accountant can only sign if he thinks that the above contents are complete and the activities meet the financial requirements.