What is an agent's bookkeeping?
署理记账是指企业将本公司的管帐核算作业悉数托付给记账公司完结，本企业一般只设出纳岗位，负责日常出入事务和产业保管等作业。
Acting bookkeeping refers to entrusting the company's accounting operations to a professional bookkeeping company for completion. Generally, the company only has cashier posts and is responsible for daily entry and exit affairs and industrial custody.
《管帐法》第36条清晰规矩：“不具有设置条件的应当托付经同意建立从事管帐署理记账事务的中介组织署理记账。”署理记账是指将本企业的管帐核算、记账、报税等一系列的管帐作业悉数托付给记账公司完结，本企业只建立出纳人员，负责日常钱银出入事务和产业保管等作业。
Article 36 of the Accounting Law clearly stipulates: "If there are no conditions for setting up such a system, it shall be entrusted to an intermediary organization that has agreed to establish an agency for the accounting of an accounting agent." Acting bookkeeping refers to entrusting a series of accounting operations such as accounting, bookkeeping and tax returns to a professional bookkeeping company for completion. The enterprise only establishes cashiers, who are responsible for daily money and silver entry and exit affairs and industrial custody.
署理记账的作业内容：1.审阅原始凭证；2.填制管帐凭证;3.登记管帐帐簿；4.编制管帐报表；5.填制交税申报表和各种税费缴款书；6.交税申报；7.装订管帐凭证；8.财政方针传递；9.日常电话答疑。
The contents of bookkeeping: 1. Examining original vouchers; 2. Filling accounting vouchers; 3. Registering accounting books; 4. Preparing accounting statements; 5. Filling tax declarations and various tax payment forms; 6. Tax declarations; 7. Binding accounting vouchers; 8. Transfer of financial policies; 9. Daily telephone answering questions.
署理记帐事务一般分为送达和上门服务两种方法：送达是指客户将准备好的原始凭证等材料送到署理记帐组织或署理记帐组织派人去客户居处取材料，在署理记帐组织进行记帐作业；上门服务是指署理记帐组织指使管帐人员到客户居处进行记帐作业。
Acting bookkeeping services are generally divided into service and door-to-door service. Service refers to the delivery of raw documents and other materials prepared by customers to the Acting Accounting Organization or the Acting Accounting Organization to send people to the customer's residence to collect materials and carry out bookkeeping operations in the Acting Accounting Organization; door-to-door service refers to the Acting Accounting Organization to instruct the accountants to carry out bookkeeping operations in the customer's residence.
二署理记帐组织具有的条件
Conditions of the second acting bookkeeping organization
依据规矩，在我国从事署理记帐事务的组织，应具有下列条件：
According to the rules, organizations engaged in agency accounting in China should have the following conditions:
少有3名持有管帐从业资格证书(亦称管帐证，下同)的专职人员，同时聘任必定数量相同条件的兼职从业人员；主管署理记帐事务的负责人有必要具有管帐师以上技术资格；
There are at least three full-time personnel holding accounting qualification certificates (also known as accounting certificates, the same below) and appointing a certain number of part-time employees with the same qualifications. It is necessary for the person in charge of accounting affairs to have professional and technical qualifications of an accountant or above.
署理记帐组织要有健全的署理记帐事务标准和财政管帐管理制度；
The agency accounting organization should have sound standards of agency accounting and financial accounting management system.
组织的建立依法通过工商行政管理部门或许其他管理部门核准登记。申请建立署理记帐组织，有必要通过县级以上财政部门审查同意，并领取由财政部统一印制的《署理记帐许可证书》，才能从事署理记帐事务。
The establishment of an organization shall be approved and registered by the administrative department for Industry and commerce or other administrative departments according to law. In order to apply for the establishment of an agency accounting organization, it is necessary to examine and agree with the financial departments at or above the county level, and to obtain the "License for Agency Accounting" uniformly printed by the Ministry of Finance, so as to engage in the agency accounting affairs.
三署理记帐组织与托付人的关系
The relationship between the agency accounting organization and the trustee
托付人与署理记帐组织应当签订合同，清晰双方的权利义务，合同应载附以下内容：托付人、署理记帐组织对管帐材料真实性、完整性承担职责；清晰管帐凭证传递程序和签收手续;编制和供给财政管帐报告的要求；管帐档案保管的要求；双方停止合同应处理的管帐交接事宜。
The trustor and the Acting accounting organization shall sign a contract to clarify the rights and obligations of both parties. The contract shall contain the following contents: the trustor and the Acting accounting organization shall assume responsibility for the authenticity and integrity of the accounting materials; clear procedures for the transmission of accounting vouchers and the procedures for signing and receiving them; requirements for the preparation and supply of financial accounting reports; requirements for the custody of accounting archives; and the suspension of the accounts to be handled by both parties in the contract. Handover matters.
托付人应当实行以下义务：对本单位发生的经济事务事项，有必要填制或许取得契合统一的管帐制度规矩的原始凭证；应当装备专人负责日常钱银出入和保管；及时向署理记帐组织供给真实、完整的凭证和其他相关材料；关于署理记帐组织退回的要求依照统一的管帐制度规矩进行更正、弥补的原始凭证，应当及时予以更正、弥补。
The trustee shall perform the following obligations: it is necessary to fill in or obtain original vouchers for economic affairs occurring in his unit that conform to the uniform accounting system and rules of the state; it shall equip a special person to be responsible for the daily entry and exit of money and silver; it shall provide real and complete vouchers and other related materials to the agency accounting organization in a timely manner; and the requirements for the return of the agency accounting organization shall be in accordance with the state. The original vouchers corrected and compensated by unified accounting rules and regulations should be corrected and compensated in time.
四署理记帐从业人员应恪守的规矩
Rules that should be abided by by by the four agents'accounting practitioners
依据规矩，从事署理记帐人员应恪守以下规矩：恪守管帐法律、法规和统一的管帐制度，依法实行职责；对在执行事务中知悉的商业秘密，负有保密义务；对托付人示意要求作出的管帐处理；供给不实管帐材料，以及其他不契合法律、法规规矩要求的，应当回绝；对托付人提出的有关管帐处理原则问题负有解说的职责等。
According to the rules, those engaged in acting as bookkeepers should strictly abide by the following rules: abide by the accounting laws, regulations and the unified accounting system of the state, and carry out their duties according to law; bear the obligation of confidentiality for business secrets known in the execution of business affairs; handle the accounting requirements indicated by the trustee; provide false accounting materials, and other requirements that do not conform to the laws and regulations, should be returned. Absolutely; the trustee should be responsible for explaining the principles of accounting treatment raised by the trustee.
署理记账是一种现在社会、市场环境下的一种优选财政管理方法，企业可以依据自己的企业规模、经济财政作业的繁杂程度选择合适自己企业的署理记账组织，从而实现企业财政作业的优化。
Acting bookkeeping is a preferred method of financial management in the current social and market environment. Enterprises can choose appropriate organization of acting bookkeeping according to their scale and complexity of economic and financial operations, so as to optimize their financial operations.
