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济南代理记账公司:代理记账的条件

2015-08-10
一个单位是否选择“济南代理记账公司”取决于该单位是否具备配备专职会计人员的条件,这应该由各单位根据自身会计业务的需要自主决定。
Whether a unit selection "jinan bookkeeping agency company depends on whether the entity has equipped with full-time accounting personnel conditions, it should be independently by each unit according to the needs of its own accounting business decision.
一般而言,单位规模的大小、经济业务和财务收支的繁简程度、经营管理的要求等,是决定单位是否配备专职会计人员的主要因素。单位规模大、经济业务多、财务收支量大、在经营管理上要求高的单位,一般应该单独设置会计机构并配备专职的会计人员,以便及时组织本单位各项经济活动和财务收支的核算,实行有效的会计监督,以保证会计工作的效率和会计信息的质量。
In general, the size of the unit, the economic business and financial revenues and expenditures of verbosity, the requirement of the operation and management, and so on, is to determine whether the unit is equipped with the main factors of full-time accounting personnel. Unit scale, large amount of economic business, financial revenues and expenditures and demanding unit on operation and management, the general should be separately set up accounting institutions and equipped with professional accounting personnel, in order to timely organization this unit economic activities and accounting of financial revenues and expenditures, implements the effective accounting supervision, to ensure the efficiency of accounting work and the quality of accounting information.
由此可见,济南代理记账公司的委托单位应该且必须是小型的经济组织和应当建账的个体工商户。至于什么是小型的经济组织,我国目前并没有明确的判断标准,一般可以根据注册资本、销售额、从业人员及资产总额等情况进行综合判断。而应当建账的个体工商户,则是指从事生产经营并有固定生产经营场所而且没有免除建账义务的个体工商户。这可以在国家税务总局于1997年6月19日颁发的《个体工商户建账管理暂行办法》中找到依据。

Thus, jinan bookkeeping agency company commissioned units should and must be small economic organizations and individual businesses shall prepare accounts. As to what is small, economic organization, our country at present is not clear the judgment standard, generally can be according to the registered capital and total assets, sales, practitioners, and so on and so forth comprehensive judgment. And shall prepare accounts of individual industrial and commercial households, is engaged in the production and operation and has a fixed place and there is no production and business operation from subscription obligation of individual industrial and commercial households. This can be in the state administration of taxation on June 19, 1997, issued by the "interim measures for individual businesses prepare accounts management" to find the basis.

济南代理记账公司需要明确指出的是,一个单位是否设置专职会计人员,应该由单位自行决定,但建账则是强制性的要求,是否建账的最终核定权归行政主管机关。

Jinan bookkeeping agency company needs to explicitly pointed out that whether a unit set up full-time accounting personnel, should be decide by the unit, but build zhang is a mandatory requirement, whether to build zhang the right of final approval of the administrative authority.

济南代理记账公司:http://www.jnqqjz.com