Article 31 of the Basic Accounting Work Standard: After the handover, the handover registration shall be signed or sealed by the handover parties and supervisors, and the handover registration shall indicate the name of the unit, the handover date, the positions and names of the handover parties and supervisors, the pages of the handover list, and the problems and opinions that need to be explained. Generally, the handover list shall be filled in triplicate, one for each party and one for file.