题目内容

2021年1月,甲公司一批会计档案保管期满,其中有尚未结清的债权债务原始凭证。甲公司档案管理机构请会计机构负责人张某及相关人员在会计档案销毁清册上签署意见,将该批会计档案全部销毁。2018年9月,出纳郑某调离,与接替其工作的王某办理了会计工作交接。要求:根据上述资料,不考虑其他因素,分析甲公司销毁会计档案及工作交接时的注意事项。

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