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代理记账机构和业务范围
机构和业务范围
Institutional and business scope
代理记账机构,是指依法经批准设立从事代理记账业务的中介机构。目前
Agency bookkeeping institutions refer to intermediaries engaged in agency bookkeeping business established with the approval of law. at present
,代理记账机构主要包括代理记账公司、会计师事务所、税务师事务所以及具有代理记账资格的其他社会咨询服务机构等几大类。代理记账机构从事代理记账业务必须符合财政部发布的《代理记账管理暂行办法》中的关于从事代理记账业务应具备条件的规定。代理记账机构根据委托,代表委托人办理下列业务:一是办理会计核算业务。根据委托人提供的原始凭证和其他资料,按照国家统一的会计制度的规定,进行会计核算,包括审核原始凭证、填制证账凭证、登记会计账簿、编制会计报表等;二是定期向政府有关部门和其他会计报表使用者提供会计报表;三是定期向税务机关提供税务资料;四是承办委托人委托的其他会计业务。
Agency bookkeeping institutions mainly include agency bookkeeping companies, accounting firms, taxation firms and other social advisory services with agency bookkeeping qualifications. Acting bookkeeping institutions must comply with the requirements of the Interim Measures for the Administration of Acting Accounting promulgated by the Ministry of Finance for engaging in acting bookkeeping business. The agency bookkeeping agency shall, on behalf of the principal, handle the following business on behalf of the principal: first, handle accounting business. According to the original vouchers and other information provided by the principal and in accordance with the provisions of the unified national accounting system, accounting is carried out, including auditing the original vouchers, filling in vouchers, registering accounting books, preparing accounting statements, etc.; secondly, providing accounting statements regularly to relevant government departments and other users of accounting statements; thirdly, providing tax information regularly to tax authorities; and fourthly, undertaking accounting statements. To handle other accounting business entrusted by clients.

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