What should be signed and sealed on the financial accounting report provided by the unit?

Not in his position, not in his own politics.

Hello, accountant Zheng Diantong online school your questions:

The head of the unit, the head of the financial institution, and the chief accountant.

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The person in charge of the enterprise, the person in charge of accounting work (the chief accountant is the chief accountant), and the person in charge of the accounting institution (the person in charge of accounting).

According to the regulations, the financial accounting report shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work, and the person in charge of the accounting institution (accounting supervisor); The unit that sets up the chief accountant must also be signed and sealed by the chief accountant.

The registration of accounting books must be based on audited accounting vouchers and comply with the provisions of relevant laws, administrative regulations and the unified accounting system of the state. Accounting books include general ledgers, subsidiary ledgers, journals, and other auxiliary books.

1. According to the provisions of the national unified accounting system, the financial accounting report provided by the unit shall be signed and sealed by the relevant personnel of the unit. 2. According to the regulations, the financial accounting report provided by the enterprise shall be signed and sealed by the person in charge of the enterprise, the person in charge of accounting work, the person in charge of the accounting institution (accounting supervisor), and the chief accountant.

The legal representative of the unit, the person in charge of finance, and the accountant also need to sign if there is a position of chief accountant.

The financial accounting report shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work, and the person in charge of the accounting institution (accounting supervisor); The unit that sets up the chief accountant must also be signed and sealed by the chief accountant.

1. The person in charge of the unit: refers to the legal representative of the unit or laws and administrative regulations.

The principal responsible person who instructs the representative unit to exercise his or her functions and powers.

2. The person in charge of accounting; It refers to the person in charge of accounting work among several responsible persons of a unit, according to their internal responsibilities and division of labor.

3. The person in charge of the accounting institution refers to the person in charge of the accounting institution assigned by the unit that sets up the accounting institution separately. Accounting supervisors refer to the units that do not have the conditions for setting up separate accounting institutions, the personnel in charge of financial work in the relevant institutions, or the supervisors designated by Hengheng among the full-time personnel who handle financial accounting business.

4 Chief Accountant: Accounting Law.

It is stipulated that the unit that appoints the chief accountant shall also have the chief accountant sign and affix its seal. The Accounting Law requires large and medium-sized enterprises in which state-owned assets and state-owned assets hold a controlling or dominant position to appoint chief accountants, and there are no mandatory provisions on the appointment of chief accountants by other units.

Answer: A, B, C

The financial accounting report provided by the unit shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work, and the person in charge of the accounting institution (the person in charge of accounting); The unit that sets up the chief accountant must also be signed and sealed by the chief accountant.

Answer]: a, b, c

ABC Analysis] This question examines the external provision of financial accounting reports. The financial report submitted to the outside world shall be signed and sealed by the person in charge of the unit, the person in charge of the accounting work of the orange, and the person in charge of the accounting institution (accounting supervisor). If a chief accountant is appointed, the chief accountant should also sign and seal it.

Answer]: Bright dismantling a, b, d

Analysis: The external provision of the financial report of the enterprise rolling key stove industry. According to Article 21 of the Accounting Law, the full financial report shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work, and the person in charge of the accounting institution (accounting supervisor); Units that set up a chief accountant must also be signed and sealed by the chief accountant.

What are the signatures and seals on the financial accounting reports provided to the outside world? The head of the unit, the head of the accounting institution and the chief accountant. The number of pages of the financial and accounting reports provided by the enterprise shall be set in turn, with a cover page, bound into a book, and stamped with the official seal.

The cover page shall indicate the name of the enterprise, the unification of the enterprise, the organizational shape, the address, the year or month to which the year of the report, and the date of the report, and shall be signed and sealed by the person in charge of the enterprise, the person in charge of accounting work, and the person in charge of the accounting institution (accounting supervisor). Enterprises that have a chief accountant shall also have the chief accountant sign and affix their seal. Article 21 of the Accounting Law of the People's Republic of China provides detailed provisions on the above contents.

So what exactly is the legal liability? The lawyer will give you a brief introduction: Article 40 of the "Regulations on Financial Accounting Reports for Enterprises" stipulates that if an enterprise prepares or provides a false financial accounting report or conceals important facts, which constitutes a crime, it shall be investigated for criminal responsibility in accordance with the law.

If it does not constitute a crime, the people's financial department at or above the county level shall be notified, and the enterprise may be fined between 5,000 yuan and 100,000 yuan. The directly responsible managers and other directly responsible personnel may be fined between 3,000 and 50,000 yuan; where they are state employees, they are to be given administrative sanctions or disciplinary sanctions ranging from removal to dismissal in accordance with law; For the accounting personnel, if the circumstances are serious, the accounting qualification certificate shall be revoked by the people's finance department at or above the county level.

Answer]: b, c, d

According to the Accounting Law, the person in charge of the unit and the person in charge of the accounting institution shall jointly sign and seal the accounting report.