A.需要銷(xiāo)毀的會(huì)計(jì)檔案應(yīng)當(dāng)編制會(huì)計(jì)檔案銷(xiāo)毀清冊(cè)
B.單位負(fù)責(zé)人應(yīng)在會(huì)計(jì)檔案銷(xiāo)毀清冊(cè)上簽署意見(jiàn)
C.銷(xiāo)毀時(shí),應(yīng)由單位檔案機(jī)構(gòu)和會(huì)計(jì)機(jī)構(gòu)共同派員監(jiān)銷(xiāo)
D.銷(xiāo)毀后,監(jiān)銷(xiāo)人要在銷(xiāo)毀清冊(cè)上簽名蓋章