Linyi company to provide customers with registration, accounting training, business license agent, agent bookkeeping, tax and other enterprise services, welcome to inquire, welcome to visit!
我公司具备代理记账资质（代理记账许可证书），为临沂各企业提供代理记账服务。
Our company has the qualification of agency bookkeeping (agency bookkeeping license) and specializes in providing agency bookkeeping services for small and medium-sized enterprises in Linyi.
【关于代理记账】
[about agency bookkeeping]
代理记账是指将本企业的会计核算、记账、报税等一系列的工作全部委托给记账公司完成，本企业只设立出纳人员，负责日常货币收支业务和财产保管等工作。
Agency bookkeeping refers to entrusting the accounting, bookkeeping, tax declaration and other works of the enterprise to a professional bookkeeping company for completion. The enterprise only has a cashier who is responsible for daily currency revenue and expenditure business and property custody.
代理记账的法律依据：
Legal basis for agency bookkeeping:
1、基于代理记账业务的，为了充分肯定代理记账业务，1993年修改《会计法》时增加了“代理记账”规定，允许那些不具备单独设置会计机构或者配备会计人员条件的单位，委托有关的会计服务机构进行代理记账，从而确立了我国代理记账业务的法律地位。
1. Based on the agency bookkeeping business, in order to fully affirm the agency bookkeeping business, the "agency bookkeeping" provisions were added when the accounting law was revised in 1993, allowing those units that do not have the conditions of setting up an independent accounting agency or providing accounting personnel to entrust relevant accounting service agencies to carry out agency bookkeeping, thus establishing the legal status of the agency bookkeeping business in China for the first time.
2、根据的《注册会计师法》规定：第十五条：“注册会计师可以承办会计咨询、会计服务业务”。从而为代理记账业务的开展提供了合法的中介机构。
2. According to the latest law of certified public accountants, Article 15: "certified public accountants can undertake accounting consulting and accounting services". Thus, it provides a legal intermediary for the development of agency bookkeeping business.
3、与此同时，为了具体规范代理记账业务，财政部于2005年发布的新《代理记账管理暂行办法》，对从事代理记账的条件、代理记账的程序以及委托双方的责任和义务等作了具体规定。新修订的《会计法》再一次确认了代理记账的法律地位。
3. At the same time, in order to standardize the agency bookkeeping business, the Ministry of Finance issued the new interim measures for the management of agency bookkeeping in 2005, which specifically stipulated the conditions for engaging in agency bookkeeping, the procedures for agency bookkeeping and the responsibilities and obligations of both parties. The newly revised accounting law once again confirms the legal status of agency bookkeeping.
4、第三十六条明确规定：“各单位应当根据会计业务的需要，设置会计机构，或者在有关机构中设置会计人员并指定会计主管人员；不具备设置条件的，应当委托经批准设立从事会计代理记账业务的中介机构代理记账”。
4. Article 36 clearly stipulates that "all units shall, according to the needs of accounting business, set up accounting institutions, or set up accounting personnel in relevant institutions and appoint accounting executives; if they do not have the conditions for setting up, they shall entrust an intermediary institution approved to set up accounting agency for bookkeeping.".
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 kind of social accounting service activity in which an intermediary organization, such as accounting consultation, service organization and other organizations, is approved to set up to engage in accounting agency bookkeeping business and accepts the entrustment of an independent accounting unit to handle bookkeeping, accounting and reimbursement business instead of it. The main body of agency bookkeeping is the intermediary organization approved to set up to engage in accounting agency bookkeeping business, including accounting firm, agency bookkeeping company and other intermediary organizations with agency bookkeeping qualification; the object of agency bookkeeping is an independent accounting unit that does not have the ability to set up an accounting organization or set up full-time accounting personnel in a relevant organization, such as a small economic organization, which should be built The content of agency bookkeeping is mainly to replace independent accounting units to handle bookkeeping, accounting, reimbursement and other businesses; the nature of agency bookkeeping is a kind of social accounting service activity, which is the manifestation of socialization and specialization of accounting work; the legal expression of agency bookkeeping is to clarify and standardize the rights of both parties through signing the entrustment contract Interest obligation relationship.
【关于代理记账机构】
[about bookkeeping agency]
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的。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。
The term "agency bookkeeping institution" refers to an intermediary institution that is approved by law to engage in agency bookkeeping business. Agency bookkeeping institutions mainly include agency bookkeeping companies, accounting firms, tax agent firms and other social consulting service institutions with agency bookkeeping qualification. The agency bookkeeping institutions engaged in the agency bookkeeping business must meet the requirements of the Interim Measures for the administration of agency bookkeeping issued by the Ministry of finance.
代理记账机构可以接受委托，受托办理委托人的下列业务：
The bookkeeping agency may accept the entrustment to handle the following businesses of the entruster:
1、根据委托人提供的原始凭证和其他资料，按照统一的会计制度的规定进行会计核算，包括审核原始凭证、填制记账凭证、登记会计账簿、编制财务会计报告等；
1. Carry out accounting according to the original vouchers and other materials provided by the client and the provisions of the unified national accounting system, including reviewing the original vouchers, filling in the accounting vouchers, registering the accounting books, preparing the financial accounting reports, etc;
2、对外提供财务会计报告；
2. Provide external financial and accounting reports;
3、向税务机关提供税务资料；
3. Provide tax information to tax authorities;
4、委托人委托的其他会计业务。
4. Other accounting businesses entrusted by the client.
代理记账机构需要具备哪些条件：
What are the requirements for an agent bookkeeping Institution:
根据《代理记账管理办法》第四条规定，设立代理记账机构，除法律、行政法规另有规定外，应当符合下列条件：
According to Article 4 of the measures for the administration of agency bookkeeping, the establishment of an agency bookkeeping institution shall meet the following conditions, unless otherwise stipulated by national laws and administrative regulations:
1、3名以上持有会计从业资格证书的专职从业人员；
1. More than 3 full-time employees with accounting qualification certificate;
2、主管代理记账业务的负责人具有会计师以上技术职务资格；
2. The person in charge of agency bookkeeping business shall have the professional and technical post qualification of accountant or above;
3、有固定的办公场所；
3. Have fixed office space;
4、有健全的代理记账业务规范和财务会计管理制度。 [
4. Have a sound agency bookkeeping business standard and financial accounting management system [
【关于代理记账的好处】
[about the benefits of agency bookkeeping]
1、费用节省，享用团队的服务。
1. Save the cost and enjoy the service of professional team.
2、运用计算机技术，，低差错率。
2. Using computer technology, high efficiency and low error rate.
3、政府审批，正规，保障经济责任，免除企业后顾之忧。
3. Government approval, professional and formal, guarantee economic responsibility, and exempt enterprises from worries.
4、避免因会计人员变动造成企业不必要的经济损失，同时也节省了专职会计住房、社会保险开支。
4. Avoid unnecessary economic losses caused by the change of accounting personnel, and save full-time accounting housing and social insurance expenses.
5、避免专职会计技能单一，影响会计质量。
5. Avoid single professional accounting skills, which will affect the accounting quality.
6、自身记账需要亲自填制、整理、分类、装订各类凭证；更需不时亲自到工商、税务部门办理业务。而代理记账，会比较省心。
6. Self bookkeeping needs to fill in, sort out, classify and bind all kinds of vouchers in person; in addition, it needs to go to the industrial and commercial and tax departments to handle business in person from time to time. And agency bookkeeping, will be more worry free.
【关于代理记账的必要性】
[on the necessity of agency bookkeeping]
一个单位是否选择“代理记账”取决于该单位是否具备配备专职会计人员的条件，这应该由各单位根据自身会计业务的需要自主决定。一般而言，
Whether a unit chooses "agency bookkeeping" depends on whether the unit has the conditions for full-time accounting personnel, which should be decided by each unit according to its own accounting business needs. In general
以上内容由临沂代理记账整理，希望对您有所帮助。
The above content is bookkept by Jinan agent, hope to help you.
