出產(chǎn)經(jīng)營規(guī)模小又確無建賬能力的納稅人，可以禮聘經(jīng)批準(zhǔn)從事會計(jì)代辦代理記賬業(yè)務(wù)的專業(yè)機(jī)構(gòu)或者經(jīng)稅務(wù)機(jī)關(guān)認(rèn)可的財(cái)會職員代為建賬和辦理賬務(wù)，禮聘上述機(jī)構(gòu)或者職員有實(shí)際難題的，經(jīng)縣以上稅務(wù)機(jī)關(guān)批準(zhǔn)，可以按照稅務(wù)機(jī)關(guān)的劃定，建立收支憑證粘貼簿、進(jìn)貨銷貨登記簿或稅控裝置。為保證代辦代理記賬業(yè)務(wù)核算的正確、及時(shí)，濟(jì)南代理記賬公司代辦代理記賬業(yè)務(wù)實(shí)行老師項(xiàng)目負(fù)責(zé)制。各成員必需按鋪排表與指導(dǎo)老師聯(lián)系且聽從鋪排，按時(shí)按質(zhì)完成任務(wù)。根據(jù)委托人提供的原始憑證和其他資料，按照國家同一的會計(jì)軌制的劃定進(jìn)行會計(jì)核算，包括審核原始憑證、填制記賬憑證、登記會計(jì)賬簿、編制財(cái)務(wù)會計(jì)講演等。對外提供財(cái)務(wù)會計(jì)講演。

Production scale small and lacks the ability to prepare accounts of the taxpayer, can sum approved to engage in accounting agency bookkeeping agency business of professional bodies or accounting personnel recognised by the taxation authority to prepare accounts and handle billing, hiring the above-mentioned institutions or staff with practical problems, approved by the tax authorities at or above the county level, may, in accordance with the tax authorities, a book for pasting in all receipt and expenditure vouchers and replenish onr's stock account books or tax-controlled device. To ensure the right of agency bookkeeping agency business accounting, timely, bookkeeping agency company jinan teacher project shall assume overall responsibility for agency bookkeeping agency business. Each member must according to the table arrangement to contact the instructor and obey arrangement, complete the task on time and qualified. According to the client to provide original documents and other material, in accordance with the same accountant business accounting for delimiting rail system, including review the original vouchers, filling in accounting vouchers, register accounting books and prepare financial and accounting presentation, etc. Provide financial and accounting.
代辦代理記賬機(jī)構(gòu)為委托人編制的財(cái)務(wù)會計(jì)講演，經(jīng)代辦代理記賬機(jī)構(gòu)負(fù)責(zé)人和委托人簽名并蓋章后，按照有關(guān)法律、行政法規(guī)和國家同一的會計(jì)軌制的劃定對外提供。申請?jiān)O(shè)立除會計(jì)師事務(wù)所以外的代辦代理記賬機(jī)構(gòu)，應(yīng)當(dāng)經(jīng)所在地的縣級以上人民政府財(cái)政部分批準(zhǔn)，并領(lǐng)取由財(cái)政部同一印制的代辦代理記賬許可證書。申請?jiān)O(shè)立代辦代理記賬機(jī)構(gòu)，應(yīng)當(dāng)有三名以上持有會計(jì)從業(yè)資格證書的專職從業(yè)職員，主管代辦代理記賬機(jī)構(gòu)業(yè)務(wù)的負(fù)責(zé)人具有會計(jì)師以上專業(yè)技術(shù)職務(wù)資格，有固定的辦公場所，有健全的代辦代理記賬業(yè)務(wù)規(guī)范和財(cái)務(wù)會計(jì)治理軌制。
Agency bookkeeping agency institutions for financial accounting, compiled by the trustor after the agency bookkeeping agency orgnaization controller and after his signature and seal, in accordance with the relevant laws, administrative regulations and state the same accounting designated foreign offers of the rail system. Applying for establishment agency bookkeeping agency institutions, other than the public accounting firm shall be approved by the local people's governments at or above the county level finance part, and get the same printed by the ministry of finance agency bookkeeping agency license. Apply for establishment of agency bookkeeping agency institution shall have three or more hold accounting practitioner's qualification certificate of the full-time working staff, the competent agency bookkeeping agency agency business has more than accountants, head of the professional technical position qualifications, have a fixed office space, a sound agency bookkeeping agency business practices and financial accounting management system of rail.
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