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代理记账的主要特征
代理记账是指会计咨询、服务机构及其他组织等经批准设立从事会计代理记账业务的中介机构接受独立核算单位的委托,代替其办理记账、算账、报账业务的一种社会性会计服务活动。代理记账的主体是经批准设立从事会计代理记账业务的中介机构,包括会计师事务所、代理记账公司及其他具有代理记账资格的其他中介机构;代理记账的对象是不具备设置会计机构、或者在有关机构中设置专职会计人员的独立核算单位,如小型经济组织、应当建账的个体工商户等;代理记账的内容主要是代替独立核算单位办理记账、算账、报账等业务;代理记账的性质是一种社会性会计服务活动,是会计工作社会化、专门化的表现;代理记账在法律上的表现则是通过签订委托合同的方式来明确和规范委托及受托双方的权利义务关系。
Agent accounting refers to a social accounting service for accounting, service institutions and other organizations, which are authorized to accept independent accounting units, which have been approved and engaged in accounting agent business, instead of accounting, accounting and accounting. The agent of agency accounting is the intermediary agency that is approved to engage in www.kelinbaojie.cn www.dzhlzj.com www.aohailaowu.com www.fanguangmo51.com www.beijingqima.cn www.tianchengwuzi.com.cn4000312797accounting agency business, including accounting firms, agent bookkeeping companies and other intermediaries with agency accounting qualifications; the object of agency accounts is an independent accounting unit that does not have an accounting organization or set up full-time accountants in a shutdown, such as a small economic organization, and should be built. The individual business accounts of the account, and so on; the content of the agency accounting is mainly to replace the independent accounting units for accounting, accounting, and accounting. The nature of the agency accounts is a social accounting service activity, a manifestation of the socialization and specialization of the accounting work, and the representation of the agent in the law is to clarify and standardize the rights of the entrusted and entrusted parties through the signing of the contract of entrustment. The relationship between interest and obligation.

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