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代理记账是指会计咨询
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
Agency bookkeeping refers to a social accounting service activity in which accounting consultation, service agencies and other organizations are authorized to set up intermediaries engaged in accounting www.caiguangban.net.cn www.taiyangnengden.cn www.gaogandengg.cn www.tuofupeixun.com.cn www.xiaofangguan.com.cn www.zhenkongben.cnagency bookkeeping business to accept the entrustment of independent accounting units instead of carrying out bookkeeping, bookkeeping and bookkeeping business. The main body of agency bookkeeping is the intermediary institutions approved to engage in the accounting agency bookkeeping business, including accounting firms, agency bookkeeping companies and other intermediary institutions with the qualification of agency bookkeeping; the object of agency bookkeeping is the independent accounting units that do not have the ability to set up accounting institutions or set up full-time accountants in relevant institutions, such as small economic organizations, should be established. Individual business households and so on; the content of agent accounting is mainly to replace independent accounting units to handle accounting, accounting, accounting and other business; the nature of agent accounting is a social accounting service activities, is the performance of socialization and specialization of accounting work; the performance of agent accounting in law is to clarify and standardize the authority of both parties by signing a contract of entrustment. Interest-obligation relationship

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