1. For the economic business that has occurred, if the accounting voucher has not been processed, it should be filled in completely; Unregistered accounts shall be registered, and a balance sheet shall be made, and the seal of the manager shall be stamped on the last accounting voucher.

2. Sort out the handed-over materials, and hand over the unfinished and unfinished matters clearly in writing to avoid losses to the company due to work omissions.

3, the preparation of the transfer list, list the documents to be transferred, accounting vouchers, accounting books, statements, tools, seals and other information list, the name and quantity of the transferred information should be clearly recorded. As shown in the figure below:

4. Now it's all online declaration, so in addition to submitting documents and vouchers, you need to list the company's tax declaration code, declaration password and financial software password, as well as the contact information of tax, bank and social medical insurance. Ensure that the new accountant can make accounts and tax returns smoothly after taking over. The handover list is as follows:

Second, the transfer point collection

1. When the accounting supervisor or the person in charge of the company is present, the transferor and the receiver begin to hand over.

2. The accountant should supervise the cashier's cash. If there is any shortage, the handover personnel should find out and deal with it within the prescribed time limit.

3. Handover vouchers, handover vouchers, account books, financial statements and related financial materials must be complete, and there shall be no omissions. If there is a shortage, the reasons must be found out and marked on the handover list, and the transferor shall be responsible for handling it.

4. The balance of the bank deposit account should be consistent with the bank statement.

5. Both parties should check the relevant data on the financial software before handover to ensure that it is correct. It is suggested that before the handover, an accountant or tax agency can be hired to conduct the handover audit.

6. Transfer of other relevant documents and tools.

7. The new account will be logged in once according to the login code and password declared by the network, and the new password will be modified after the password is confirmed to be correct.

8. After the handover data is confirmed, make a handover list in triplicate, which shall be signed by the supervisor, the handover person and the recipient and dated.

Precautions:

1, the handover form should be written in detail as far as possible, and the content should be consistent with the actual situation.

2. Submit unfinished projects, unfinished projects and remaining problems in written form.

3. The handover form shall specify in detail the taxes, tax rates and tax basis that the unit should declare, and special matters shall be explained.

4, under the supervision of the supervisor, do a good job of handover.

5. After the handover is clear, if the drawer of the billing system is to be changed from the transferor to the receiver, it can be changed directly in the golden tax billing system.

6. If the financial controller or tax collector registered in the tax system is the transferor, you must go to the tax bureau with the transferee to handle the personnel change procedures, otherwise it will affect the tax credit registration of the next unit.

Extended information ① The handover person must deal with the aftermath, make clear the handover procedures with the recipient, and prepare the handover list, otherwise he shall not leave his post.

(2) Before leaving the post, the financial personnel must hand over the accounting work of this position management item by item within the prescribed time limit. The receiving party shall take over the handover work in an all-round way and seriously take over the unfinished matters. In the process of handover, if it is found that the business of the original financial personnel violates the accounting system and financial discipline, the handover should be stopped, and the recipient should immediately report to the competent leader.

③ The time when the receiver takes over the accounting post of the handover personnel is the benchmark time point of accounting handover. The handover personnel shall bear legal responsibility for the legality and authenticity of the accounting vouchers, accounting books, accounting statements and other relevant materials handed over during their tenure.

(4) When the financial personnel leave their posts temporarily or are unable to work due to illness, the financial supervisor or the direct superior leader must designate someone to take over or act as an agent.

⑤ When the company is closed, merged or cancelled, it shall arrange necessary financial personnel to deal with the aftermath, and shall not leave the company before handover.