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福建省实施《中华人民共和国会计法》办法/Chapter 4 会计机构和会计人员

Article 26

In force

依法终止的单位,在办理注销登记之前,其单位负责人应当组织会计人员会同有关人员对财产、债权、债务及时进行清理,编制移交清册,办理交接手续。

Local Regulations · 福建省人民代表大会常务委员会 · In force from March 20, 2020

Article 25Back to full textArticle 27

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