Include special financial seal, signature or seal of the legal representative of the enterprise, special financial seal and signature or seal of the legal representative or its authorized agent.

The settlement account is:

(1) Account used for accounting and supervising the settlement of creditor's rights and debts between this unit and other units or individuals.

(2) It is used to reflect and supervise the settlement of creditor's rights and debts between enterprises and other units or individuals.

(3) Some settlement accounts are creditor's rights settlement accounts, such as accounts receivable, bills receivable and other receivables;

(4) Some accounts are debt settlement accounts, such as accounts payable, notes payable, other accounts payable, wages payable, etc. Some are creditor's rights and debt settlement accounts, such as "other current accounts".

(5) Settlement accounts only refer to monetary indicators, and all accounts are classified according to the corresponding units or individuals with settlement business, so as to make timely settlement and reconciliation. Due to the different nature of settlement business, the purpose and structure of settlement account are also different.