A.按接收行別編制移交清冊(cè),詳細(xì)列明移交的各項(xiàng)財(cái)物
B.按接收行別編制各科目賬戶余額清單,一份隨劃款報(bào)單交接收行,一份留存,并通過(guò)會(huì)計(jì)分錄將各賬戶余額轉(zhuǎn)銷
C.撤銷行應(yīng)在賬務(wù)劃轉(zhuǎn)后編制截止移交日止的當(dāng)月月計(jì)表和當(dāng)年業(yè)務(wù)狀況表,各科目余額應(yīng)為“0”,一份留存,一份報(bào)上級(jí)行
D.管轄行接到撤銷行上報(bào)的移交清冊(cè)等,經(jīng)審核無(wú)誤,列入會(huì)計(jì)檔案存查