
一、核算質量
A, accounting quality
1.代理記帳從業人員應當恪守與委托單位簽定的“代理記帳業務協議書”中的各項約定,在委托單位提供了必要條件的前提下,在規定的時間內按約定保質保量地完成代理記帳業務。
1. Acting accounting practitioners and entrust unit shall abide by the signing of the "agency bookkeeping business agreement" of the convention, on the premise of entrust unit provides the necessary conditions, within the prescribed period of time by the agreement to complete the bookkeeping business with good quality.
2.代理記帳從業人員開展代理記帳業務,應當對委托單位提供的原始憑證和其他資料進行審核,并按照國家統一會計制度的規定,依據審核后的原始憑證進行辦理會計核算。
2. Acting accounting practitioners to conduct bookkeeping business, shall be original documents and other information provided by the authorized agencies for review, and in accordance with the provisions of the national unified accounting system based on the audit after the original vouchers to deal with accounting.
代理記帳從業人員應當對委托代理的會計核算的規范性和會計信息的真實性、完整性負責。
Acting accounting practitioners should be entrusted agency to the standardization of accounting and accounting information authenticity, integrity, responsible for.
二、濟南代理記賬之獨立執業
Second, the independent practice of jinan bookkeeping agency
1.代理記帳從業人員從事代理記帳業務時,應當保持應有的獨立性,在代理權限內,獨立行使代理權,不受其他部門、單位和個人不合法的干預。
1. Acting accounting professionals engaged in bookkeeping business, shall keep the independence of the due within the agency authority, the authority independently from other departments, units and individuals illegal intervention.
2.代理記帳從業人員應當具備正直、誠實的品質,公正地開展代理業務,不得偏袒或遷就委托單位。
2. Acting accounting practitioners should have the quality of integrity, honesty, fair to carry out the agency business, shall not be partial or accommodate authorized agencies.
3.代理記帳從業人員對委托單位示意其作不當的會計處理或提供不實的會計資料,以及委托單位其他不符合法律、法規規定的要求應當拒絕,并依法加以制止或想主管財政部門報告。
3. Acting accounting practitioners to entrust unit indicated its of improper accounting or provide false accounting information, and entrust unit does not conform to the laws and regulations, and other requirements shall be rejected, and in accordance with the law to stop or report to the competent department of finance.
三、濟南代理記賬之資料管理
Three, jinan bookkeeping agency information management
1.代理記帳從業人員對委托單位提供的原始憑證等會計資料負有保管的責任,處理完畢后,應按規定及時返還委托單位,并辦理交接手續。
1. Acting accounting practitioners provide original vouchers and accounting data to entrust unit responsible for custody of the, after processing, shall be promptly returned to entrust unit by the regulation, and the transfer formalities.
對代理業務形成的會計平整、會計帳冊、財務會計報告等會計資料應按約定的時間提交委托單位,并辦理交接驗收手續。
Accounting is flat and level of agency business, the accounting books, financial and accounting reports and other accounting documents shall be submitted within the time agreed by the authorized agencies, and the handover acceptance formalities.
2.代理記帳從業人員對其代理記帳業務過程中獲知的委托單位信息,以及獲得或形成的會計資料等,除法律、法規規定的外,未經委托單位書面授權,任何情況下均不得對外提供和披露,不得用于與代理記帳業務無關的目的,不得為自己或他人謀取不正當的利益。
2. Acting accounting practitioners to learn in the process of its bookkeeping business entrust unit information, and access to, or form of accounting information, etc., in addition to the laws and regulations, without the written authorization to entrust unit, under no circumstances shall provide and disclosure, shall not be used for purposes other than bookkeeping business purposes, may not seek dishonest gain for themselves or others.
四、濟南代理記賬的專業水平
Four, jinan bookkeeping agency professional level
1.代理記帳從業人員應當熟悉國家法律、法規,具有一定的財務會計專業水平和實務操作能力。
1. Acting accounting practitioners should be familiar with the national laws and regulations, and have certain professional level and the financial accounting practice operation ability.
2.代理記帳從業人員應當合理運用財務會計知識、技能和經驗,保持職業謹慎,不應擅自處理超出代理職責范圍的事項。
2. Acting accounting practitioners should be reasonable use of financial accounting knowledge, skills and experience, keep the professional caution, should not be beyond the scope of responsibility to the agent without authorization.
3.代理記帳從業人員應認真解答委托單位提出的有關會計處理原則和具體業務處理方面的問題。
3. Acting accounting practitioners should earnestly solve entrust unit puts forward the relevant accounting treatment principles and specific business issues.
對于超出自身專業知識、技能或經驗的問題,應向經驗豐富的有關人員或具有相關職業知識的人員咨詢。
For beyond their professional knowledge, skills or experience, to experience the relevant personnel or the persons with relevant professional knowledge.
4.代理記帳從業人員應當遵守財政部門有關會計人員繼續教育和專業培訓的規定,不斷更新知識,提高專業技能水平,熟悉并掌握現行財務會計及相關法律法
4. Acting accounting practitioners shall abide by the financial department of the provisions of the relevant accounting staff continuing education and professional training, and constantly update knowledge, improve their professional skills, familiar with and master the current financial accounting and the related legal method
這些從業人員的職業道德更好的保證了服務質量呢!
These practitioners of professional moral better ensure the quality of service!
濟南代理記賬公司:http://www.chnew.cn