财会人员皆知,在银行开户的单位都要按照规定在银行“预留印鉴”。但究竟要预留哪些印鉴,这些印鉴在开户单位内部如何保管和使用?财务与会计专业教材和有关制度中均未作明确规定。因此,各个单位的实际做法也就一直不一。目前,各单位在实际工作中的具体做法,大体有以下三种类型:第一类,“预留印鉴”有公章(包括单位名称章或财务专用章、食堂专用章、支票专用章等),单位 Accounting staff are well known, in the bank account must be opened in accordance with the provisions of the bank “Reserved Seal ”. However, what exactly should be set aside for the seal, the seal in the account within the organization how to keep and use? Financial and accounting textbooks and related systems are not specifically defined. Therefore, the practice of various units has also been different. At present, the specific practices of all units in their practical work generally fall into the following three types: The first category includes “Seal of Reserved Stamps” (including the name of the company, the seal of the restaurant, the seal of the canteen, the seal of the special check, etc.) ),unit