Stamp the original vouchers one by one: the accountant in charge, the witness and the operator.
Accounting seal can only be stamped within the scope of their own work, and those that are not within their own responsibilities cannot be stamped. The internship certificate of college students should be stamped with the official seal of the enterprise. First of all, we must understand the purpose and scope of use of the corporate finance seal and corporate official seal.
The special financial seal of an enterprise is used for financial settlement, issuing receipts and invoices (except those with special invoice seals) to payers, and for bank seal, and can undertake all financial-related obligations and enjoy all financial-related rights on behalf of the company. Generally, it is managed by the specialized financial personnel of the enterprise, such as the financial supervisor or cashier.
the official seal of an enterprise is used for the external writing of the company, and it is the legal authorization or approval to send letters, official documents, contracts, letters of introduction, certificates or other company materials in the name of the company. The official seal of an enterprise should also be kept by a special person. Once the official seal is affixed to the external documents, it will have legal effect.
the difference between corporate seals generally speaking, corporate seals mainly include official seal, special seal for finance and special seal for contract, and they need to be filed with the industry and commerce, public security and bank of deposit or reserved for seal according to relevant regulations. Companies can also engrave tax stamps, customs declaration stamps, departmental stamps for internal use, etc. as needed.
in terms of legal effect, all kinds of company seals generally have the same effect. The company seal is the expression of the company's will, not the expression itself. Whether the company seal has the expected legal effect mainly depends on whether the carrier of the seal reflects the company's will.
The official seal has the highest effect among all seals, and it is a symbol of legal person's rights. In the current legislative and judicial practice, it is an important criterion to judge whether a civil activity is established and effective.
unless there are special provisions in the law (such as the stamping of invoices), the official seal can be used to represent the will of the legal person and sign contracts and other legal documents with extremely high legal effect. All letters, official documents, contracts, letters of introduction, certificates or other company materials issued in the name of the company can use the official seal.
The stamp of basic accounting training should be stamped according to different situations. For example, cashier business will involve cash receipt stamp and cash payment stamp, and the financial stamp, legal person stamp and full name stamp of the company on the check. Accounting business will involve auditing seals and so on.