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1. Review the completeness, legality and correct amount of the original voucher - Review and correct the original voucher and paste it inside and fold according to the specifications - Check whether the approval procedures are complete - Review the progress of the department's expenses (if the amount exceeds the plan, it can be refused to reimburse) - prepare the accounting voucher. 2. Prepare accounting vouchers according to the original vouchers. 3. Register various sub-ledgers according to the accounting vouchers.
4. Month-end settlement and reconciliation to ensure that the account certificate is consistent, the account is consistent, and the account is consistent. 5. Prepare accounting statements. 6. Binding voucher (ensure that the upper left corner of the voucher and attachments are neat, and the length and width of the attachments are folded to the size of the accounting voucher, and there can be no staples).
7. Accounting file keeping. Founded in 2014, the Accounting School is committed to providing high-quality accounting practice, tax practice, CMA, CPA, and Chinese accounting practice for the majority of accounting practitioners
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No. Article 16 of the "Accounting Basic Work Specification" stipulates that state organs, state-owned enterprises, and public institutions shall implement a recusal system for appointing accounting personnel.
The immediate family members of the unit leader must not serve as the person in charge of the accounting body or the accounting supervisor of the unit. The person in charge of the accounting institution and the immediate family members of the accounting supervisor shall not serve as cashiers in the accounting institution of the unit.
The immediate family members that need to be avoided are: husband and wife, direct blood relationship, collateral blood relationship within three generations, and spousal relationship.
Not to mention the legal person himself. It should be avoided even more.
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Generally, companies can, and the company law does not restrict this.
But for listed companies, this is not possible. Senior management of listed companies is not allowed to hold other positions other than directors and supervisors in the enterprise and its controlling shareholders.
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There are no legal provisions for private enterprises (except for listed companies), but it is better to have a special person to manage them, and state enterprises and institutions cannot.
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Legal Analysis: No, the legal representative and the person in charge of finance cannot be the same person.
Legal basis: Company Law of the People's Republic of China Article 20 Shareholders of the company shall abide by laws, administrative regulations and the articles of association of the company, exercise their rights as shareholders in accordance with the law, and shall not abuse their rights to damage the interests of the company or other shareholders; The independent status of the company's legal person and the limited liability of shareholders shall not be abused to harm the interests of the company's creditors.
Where a shareholder of a company abuses his rights as a shareholder and causes losses to the company or other shareholders, he shall be liable for compensation in accordance with law.
Where a shareholder of a company abuses the independent status of the company's legal person and the limited liability of shareholders to evade debts and seriously harm the interests of the company's creditors, they shall be jointly and severally liable for the company's debts.
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Summary. Hello! An accountant cannot be a legal person.
According to Article 18 of the Company Law of the People's Republic of China, a legal person refers to an organization or unit that is registered in accordance with the law, obtains the status of a legal person, and has legal rights and the ability to undertake legal obligations. Whereas, accounting is a profession and falls under the category of natural persons. Therefore, an accountant cannot become a legal person.
In addition, accountants must comply with professional ethics and accounting standards in accordance with relevant laws and regulations. Accountants must independently exercise their professional responsibilities to provide accurate, true and complete financial information for enterprises and ensure the legitimacy, authenticity and timeliness of their economic operations.
Hello! An accountant cannot be a legal person. According to Article 18 of the Company Law of the People's Republic of China, a legal person refers to an organization or unit that is registered in accordance with the law, obtains the status of a legal person, and has legal rights and the ability to undertake legal obligations.
Whereas, accounting is a profession and falls under the category of natural persons. Therefore, an accountant cannot become a legal person. In addition, according to relevant laws and regulations, accountants must also comply with professional ethics and accounting standards.
Accountants must exercise their professional responsibilities to provide accurate, true and complete financial information for enterprises, and ensure the legitimacy, authenticity and timeliness of the economic business of enterprises.
In an enterprise, it is the accounting practitioner who is responsible for the specific accounting work. According to Article 36 of the Law of the People's Republic of China on Certified Public Accountants and Article 23 of the Accounting Law, accounting practitioners must obtain corresponding professional qualifications before they can engage in relevant work. At the same time, accounting practitioners also need to comply with the relevant tax laws, financial management regulations and other laws and regulations.
In addition, in order to protect the rights and interests of accounting practitioners, China has also promulgated relevant professional ethics, such as the "Chinese Certified Public Accountants Professional Ethics Standards" and "Chinese Accounting Professional Ethics Standards", etc., to standardize the behavior of accounting practitioners and protect their professional reputation. <>
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Summary. Hello dear, I am glad to answer for you Accounting is not allowed to be a legal person. A corporate accountant cannot be a corporate legal person.
Dear, you are good, I am happy to help you and answer Accounting is not a law-abiding person. A corporate accountant cannot be a corporate legal person.
Legal Analysis: Accounting is not hidden Kai can be a corporate legal person. As the approver of economic and business matters and accounting matters, the legal person of the Oak Cave enterprise is not allowed to be an accountant at the same time.
The accountant does not have the status of a legal person, is not qualified to accept the application in the name of the company, and does not have the corresponding power and responsibility, so the accountant cannot be regarded as the legal representative of the company.
Legal basis: Article 6 of the Civil Code stipulates that in accordance with the provisions of the law or the articles of association of the legal person, the person in charge of engaging in civil activities on behalf of the legal person shall be the legal representative of the legal person. The legal consequences of civil activities carried out by the legal representative in the name of the legal person shall be borne by the legal person.
The legal person's charter or the legal person's authority body's restrictions on the legal representative's right to represent must not be opposed to the bona fide counterpart.
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