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代理记账是指会计咨询

网址:www.7c5y.com时间:2024-03-26 15:28:25(部分内容来源于网络,不代表本站观点)

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。
Proxy accounting refers to a social accounting service activity in which accounting consulting, service agencies, and other organizations that have been approved to engage in accounting proxy accounting business accept the commission of independent accounting units to handle accounting, accounting, and reimbursement services on their behalf. The main body of accounting agency is an intermediary institution approved to engage in accounting agency business, including accounting firms, accounting agency companies, and other intermediary institutions with accounting agency qualifications; The objects of proxy accounting are independent accounting units that do not have the ability to establish accounting institutions or have dedicated accounting personnel in relevant institutions, such as small economic organizations, individual businesses that should establish accounts, etc; The main content of proxy bookkeeping is to replace independent accounting units in handling bookkeeping, accounting, and reimbursement services; The nature of proxy bookkeeping is a social accounting service activity, which is a manifestation of the socialization and specialization of accounting work; The legal manifestation of proxy accounting is to clarify and regulate the rights and obligations of both the entrusted and entrusted parties by signing a commission contract.

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