Handing over procedures conducted by a common accountant should be supervised by a leading member of the accounting body or the accountantincharge.
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。
2
Handing over procedures conducted by a common accountant should be supervised by a leading member of the accounting body or the accountantincharge.
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。
3
Article 21. According to the needs of its accounting work, each unit shall set up an accounting office or staff a relevant office with accounting personnel and designate an accountantincharge.