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委托代理记账的委托人应当履行下列义务:

网址:www.7c5y.com时间:2024-03-18 16:48:55(部分内容来源于网络,不代表本站观点)

委托代理记账的委托人应当履行下列义务:
The principal who entrusts accounting agency shall fulfill the following obligations:
(1)对本单位发生的经济业务事项,应当填制或者取得符合国家统一的会计制度规定的原始凭证;
(1) For economic transactions that occur in this unit, original vouchers that comply with the national unified accounting system regulations should be filled out or obtained;
(2)应当配备专人负责日常货币收支和保管;
(2) A dedicated person should be assigned to be responsible for daily currency receipts and payments and storage;
(3)及时向代理记账机构提供真实、完整的原始凭证和其他相关资料;
(3) Provide truthful and complete original vouchers and other relevant information to the accounting agency in a timely manner;
(4)对于代理记账机构退回的要求按照国家统一的会计制度规定进行更正、补充的原始凭证,应当及时予以更正、补充。
(4) The original vouchers that are required to be corrected or supplemented by the accounting agency in accordance with the national unified accounting system shall be corrected or supplemented in a timely manner.
代理记账机构及其从业人员的义务:
Obligations of accounting agencies and their employees:
(1)按照委托合同办理代理记账业务,遵守有关法律、行政法规和国家统一的会计制度的规定;
(1) Handle agency accounting services in accordance with the commission contract, and comply with relevant laws, administrative regulations, and national unified accounting systems;
(2)对在执行业务中知悉的商业秘密应当保密;
(2) Trade secrets that are known during the execution of business shall be kept confidential;
(3)对委托人示意其作出不当的会计处理,提供不实的会计资料,以及其他不符合法律、行政法规和国家统一的会计制度规定的要求,应当拒绝;
(3) Refusal shall be made to the client for indicating improper accounting treatment, providing false accounting information, and other requirements that do not comply with laws, administrative regulations, and national unified accounting system regulations;
(4)对委托人提出的有关会计处理原则问题应当予以解释
(4) Explanations should be given to the issues raised by the client regarding accounting treatment principles

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