Handing over procedures conducted by a common accountant should be supervised by a leading member of the accounting body or the accountant in charge.

会计机构负责人、会计主管人员办理交接手续，由单位领导人监交，必要时可以由主管单位派人会同监交。

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Handing over procedures conducted by a common accountant should be supervised by a leading member of the accounting body or the accountant in charge.

一般会计人员办理交接手续，由会计机构负责人、计主管人员监交。

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