代理记账业务规范

代理记账业务规范 Agent Accounting Norms 为建立规范的代理记账工作秩序，提高会计服务水平，根据《中华人民共和国会计法》、《代理记账》及其他法律、法规的有关规定，特制定如下代理记账业务规范: 一、签订代理记账委托合同 委托人委托本公司进行代理记账时，应当在互相协商的基础上，签订书面委托合同。委托合同除应具备法律、法规规定的基本条款外，还应包含但不仅限于以下内容: 1、受托代理记账服务内容; 2、委托人、受托人对会计资料合法、真实、准确、完整应承担的责任和义务; 3、会计凭证的传递程序和签收手续; 4、编制和提供财务会计报告的要求; 5、会计档案的保管、交接要求及相应责任; 6、委托人、受托人终止委托合同应当办理的会计交接事宜。 二、委托代理记账的委托人应当履行的责任和义务 1、委托方应建立健全内部控制规范体系，依法经营，强化管理，保证资产的安全完整，保证原始凭证资料的真实、合法、准确、完整、无遗漏。 2、对本单位发生的经济业务事项，委托方应当正确填制或者依 separating spaces. Rational division of functional units according to the needs of various production processes, and classifying the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance 法取得符合国家统一的会计制度规定的原始凭证资料。 3、委托方应当配备专人负责日常货币收支和保管，按《会计基础工作规范》要求收集、整理、保管好所有的原始凭证资料。负责做好建立健全现金日记账、银行存款日记账、库存商品或材料明细账、固定资产明细分类辅助账、往来明细分类辅助账(包括但不限于应收应付账款、预收预付账款、其他应收应付款)等基础性工作，并接受代理记账机构的业务指导。 4、委托方在每月底最后一日至次月5日前为代理记账机构提供真实、合法、准确、完整的原始凭证资料，包括各种发票的使用情况、银行存款对账单等。还应及时向代理记账机构提供真实的经营情况和相关财务信息资料。 5、对于代理记账机构退回的并要求按照国家统一的会计制度规定进行更正、补充的原始凭证资料，应当及时予以更正、补充。 6、做好会计凭证资料传递过程中的交接、登记、保管工作。每月底最后一日至次月5日前，委托方有责任将该月与生产经营活动相关的原始凭证整理并粘贴完毕，并按照双方约定的时间和交接地点进行交接，并按规定办理交接手续。 自觉接受代理记账机构指导，做好会计档案管理工作。 7、委托方自行负责代理过程中的资料复印。如需代理记账机构帮助，其费用自理。 8、应及时准确地将收到的工商、税务部门文件、信函、传真等资料复印件和电话内容转交或转达代理记账机构。 separating spaces. Rational division of functional units according to the needs of various production processes, and classifying the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance 9、委托方应于签订合同之日起5日内向代理记账机构提供以下资料和信息: ?相关的批准设立证明或文件; ?营业执照或登记证书(副本)复印件; ?组织机构代码证(副本)复印件; ?国税、地税税务登记证(副本)复印件; ?验资报告、资产评估报告复印件; ?开户许可证复印件; ?银行基本存款帐户及纳税专户帐号; ?企业报税的计算机代码; ?分管税务局、所(税务专管员)联系电话; ?办公地址及联系电话; ?单位负责人或分管财务工作的负责人、出纳的联系电话; ?内存不小于4G的U盘一个(用于申报纳税或拷录相关资料); ?其他。 10、委托方应为代理记账机构派出的代理记账人员提供必要的工作条件，并责令各有关业务人员积极支持、配合其工作。在申报纳税期间或向有关部门报送财税资料表单时，委托方应响应代理记账机构的要求及时提供行政公章、财务专用章、法人名章等相关印鉴。 11、按本合同规定及时、足额地支付代理记账服务费及其他费用。 12、合同终止，及时到税务机关更改代理记账机构财务会计人员备案手续。 separating spaces. Rational division of functional units according to the needs of various production processes, and classifyin3 g the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance 13、承担《代理记账委托合同》中约定的其他责任和义务。 三、代理记账机构及其从业人员应当履行的责任和义务 1、依据《中华人民共和国会计法》、《企业会计制度》、《小企业会计制度》、《企业会计准则》和《代理记账管理办法》以及其他相关法律法规的规定，遵循《代理记账业务规范》，开展代理记帐业务。 2、根据委托方的经营特点和管理需要，选择相应的会计核算制度，开立会计帐户，建立会计核算帐户体系。 3、设计会计凭证传递程序，做好凭证签收工作，指导委托方按《会计基础工作规范》和会计档案管理办法妥善保管会计档案资料。 4、按有关规定审核委托方提供的原始凭证，填制(录入)记账凭证，登记(输出)会计账簿、核对账目，及时编制(输出)会计报表，同时执行审核程序，并及时完成纳税申报工作。 5、负责及时、按规定程序、依照有关法律、行政法规和国家统一的会计制度的规定向有关部门报送月度、季度、半年度和年度决算财务报告以及其他方面有关报表，做到数字真实、计算准确、内容完整、说明清楚。 6、对委托方示意其作出不当的会计处理，提供不实的会计资料，以及其他不符合法律、行政法规和国家统一的会计制度规定的要求，可以依法拒绝。 7、代理记账机构应建立代理记账档案，按照会计档案管理办法的有关规定妥善保管代理范围内的属于委托方的所有会计资料。 separating spaces. Rational division of functional units according to the needs of various production processes, and classifying the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance 8、对因工作便利知悉的委托方商业秘密和财务机密，应当严格保密，不得随意向外透露、出示和传递。 9、分析委托方税收、财务处理是否合理、合法。 10、负责解释委托方在会计核算、会计报告和税务方面的日常问题。就有关经营管理、会计法规和财税政策等问题，为委托方提供咨询意见，并可根据委托方的愿望提供管理建议书、财务分析报告。 11、协助清查委托方重要的资产项目和负债项目，确保委托方财产物资安全完整、会计核算真实可靠，提高委托方经营管理效益(费用另计)。 12、协助对委托方往来帐进行核对，并对委托方帐务问题的隐患给予评估。 13、协助委托方处理其他有关财税问题。 14、代表委托方参加相关工作会议(会务费由甲方承担)。 15、根据代理业务的需要，代理记账机构有权查阅委托方的有关财务报表资料和文件，查看业务现场和经营设施。 16、对委托方违反法律、法规的行为下达禁令，并提出整改意见。 17、承担《代理记账委托合同》中约定的其他责任和义务。 四、代理记账机构从业人员的职业道德规范 1、爱岗敬业。要求代理记账人员热爱会计工作，安心本职岗位，忠于职守，尽心尽力，尽职尽责。 2、诚实守信。要求代理记账人员做老实人，说老实话，办老实 事，执业谨慎，信誉至上，不为利益所诱惑，不弄虚作假，不泄露秘 separating spaces. Rational division of functional units according to the needs of various production processes, and classifyin5 g the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance 密。 3、廉洁自律。要求代理记账人员公私分明，不贪不占，遵纪守法，清正廉洁。 4、客观公正。要求代理记账人员端正态度，依法办事，实事求是，不偏不倚，保持应有的独立性。 5、坚持准则。要求代理记账人员熟悉国家法律、法规和国家统一的会计制度，始终坚持按法律、法规和国家统一的会计制度的要求进行会计核算，实施会计监督。 6、提高技能。要求代理记账人员增强提高专业技能的自觉性和紧迫感，勤学苦练，刻苦钻研，不断进取，提高业务水平。 7、参与管理。要求代理记账人员在做好本职工作的同时，努力钻研相关业务，全面熟悉委托方经营活动和业务，主动提出合理化建议，协助委托方负责人决策，积极参与管理。 8、强化服务。要求代理记账人员树立服务意识，提高服务质量，强化责任意识，努力维护和提升代理记账机构的良好社会形象。 五、代理记账服务内容 1、代购空白的常用表单、记账凭证、账簿及财务报表; 2、开立会计帐户，建立会计核算帐户体系; 3、到国、地税报到进行税种鉴定和核查，办理备案手续; 4、协助收集、归类、整理及审核客户提供的合法原始凭证资料; 5、编制(录入)、审核记帐凭证和科目汇总表; 6、登记(输出)会计帐薄、核对账目; separating spaces. Rational division of functional units according to the needs of various production processes, and classifying the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance 7、编制(输出)、审核和报送会计报表; 8、填制(输出)纳税申报表; 9、整理、装订和保管会计档案; 10、分析委托方税收、财务处理是否合理; 11、解答委托方在会计核算、会计报告和税务方面的日常问题; 12、协助清查委托方重要的资产项目和负债项目，确保委托方财产物资安全完整、会计核算真实可靠，提高委托方经营管理效益; 13、协助对委托方往来帐进行核对，并对委托方帐务问题的隐患给予评估; 14、协助委托方处理其他有关财税问题; 15、代表委托方参加相关工作会议。 六、代理记账的各岗位责任 采取“ 1+3 ”模式，设置代理记账业务负责人、外勤会计、主办会计、稽核会计等四个工作岗位，人员以代理记账业务量多少灵活增减。 1、代理记账业务负责人 ?最终审核记账凭证，确保会计帐务处理的原始单据符合国家的有关规定; ?最终审核财务报表，分析账务处理是否合理; ?最终审核纳税申报表，分析税收处理是否合理，确保纳税申报所有资料符合国家的有关规定; ?解答委托人在会计核算、会计报告和税务方面的日常问题; separating spaces. Rational division of functional units according to the needs of various production processes, and classifyin7 g the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance ?协助解决委托方经营管理中存在的疑难和困惑; ?协助委托人做好各项审计前的自查和审计中的配合工作; ?协助委托人做好专项检查和临时稽查工作; ?协助委托人处理相应的行政复议及申诉事项。 2、外勤会计 ?外勤会计应及时、主动地与委托方联系取得原始会计资料，使用票据交接清单接收票据; ?及时对原始凭证进行初步审核、归类整理，对于违反规定或不合规范的原始凭证按照《会计法》、《会计基础工作规范》的相关规定处理; ?代理记账机构为委托人编制的财务会计报告，经代理记账机构负责人和委托人签名并盖章后，由外勤会计按照有关法律、行政法规和国家统一的会计制度的规定对外报送; ?到税务部门办理纳税申报，并就纳税情况与委托机构沟通; ?根据委托人的经营范围和实际经营情况，办理税收减免和退税的申请; ?协助委托人办理发票购领、税务局对发票的检查和发票缴销; ?协助委托人做好税务专项检查和临时稽查; ?协助委托人处理相应税务沟通，税务行政复议及申诉事项; ?由外勤会计整理会计记录资料，将会计资料送回委托方存档，指导委托方管理会计档案;或者由外勤会计负责将会计资料归入代理记账分户档案盒; separating spaces. Rational division of functional units according to the needs of various production processes, and classifying the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance ?初步解答企业在会计核算、会计报告和税务方面的日常问题。 3、主办会计 ?将外勤会计传递来的经外勤会计初步审核、归类整理好的原始凭证资料，再次进行审核和整理; ?然后采用手工或利用计算机财务软件编制记账凭证;由主办会计将通过审核的凭证打印整理出来。 ?编制科目汇总表，根据审核过的记账凭证编制单科目汇总表和会计科目汇总表; ?登记会计账簿，根据审核过的记账凭证登记明细分类账，根据审核过的会计科目汇总表登记总分类; ?核对账目，由主办会计对账簿、账户记录进行核对; ?错账更正，若有错误，按正确的错账更正方法进行更正; ?编制(输出)会计报表等; ?填写(输出)纳税申报表及附表，并负责办理纳税申报，包括电子申报、语音申报和邮寄申报等。同时协助外勤会计做好税务方面工作，并就纳税情况与委托机构沟通; ?全面解答委托人在会计核算、会计报告和税务方面的日常问题; ?定期或不定期提供委托人经营的财务情况说明，提出必要的建议和意见。 4、稽核会计 separating spaces. Rational division of functional units according to the needs of various production processes, and classifyin9 g the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance ?负责对记账凭证进行审核，确保原始凭证资料的完整性、合法性、规范性和账务处理的正确性; ?手工帐时，对会计科目汇总表进行审核，并协助主办会计做好账目核对的工作; ?负责对财务报表进行审核，确保财务报表; ?负责对纳税数据进行审核，确保税款计算的合法性、合理性; ?清查委托方的库存现金及银行存款，有利于监督委托方出纳工作; ?协助清查委托方重要的资产项目和负债项目，确保委托方财产物资安全完整、会计核算真实可靠，提高经营管理效益; ?协助对委托人往来帐进行核对，并对委托人帐务问题的隐患给予评估。 七、代理记账工作流程规范 1、签订委托合同。委托代理记账的委托人与代理记账机构接触洽谈，确定服务项目及费用等有关事项，签订书面委托合同，建立客户档案。 2、接票。根据委托方业务量的大小确定交接票据时间，一般是在每月底最后一日至次月5日。由委托方提供原始单据，外勤会计使用票据交接清单接收票据。要求外勤会计应及时、主动地与委托方联系取得原始会计资料，接收票据时应使用票据交接清单，清单上至少应注明:清单编号、交接时间、票据张数、票据金额、交接人员签章。 separating spaces. Rational division of functional units according to the needs of various production processes, and classifying the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance 3、会计业务处理。根据委托方业务量的大小确定会计业务处理时间，一般是在每月底最后一日至次月10日。 ?审核归类整理原始凭证。由外勤会计及时对原始凭证进行初步审核、归类整理，对于违反规定或不合规范的原始凭证按照《会计法》、《会计基础工作规范》的相关规定处理; ?编制记账凭证。由主办会计将外勤会计传递来的经外勤会计初步审核、归类整理好的原始凭证，再次进行审核，然后采用手工或利用计算机财务软件编制记账凭证; ?审核记账凭证。由稽核会计负责对记账凭证进行审核，代理记账业务负责人进行最终的审核; ?打印整理凭证。由主办会计将通过审核的凭证打印整理出来; ?编制科目汇总表，由主办会计根据审核过的记账凭证编制科目汇总表; ?登记会计账簿，由主办会计根据原始凭证、记账凭证登记明细分类账，根据科目汇总表登记总分类账; ?核对账目，由主办会计负责、由稽核会计协助对账簿、账户记录进行核对; ?错账更正，若有错误，由主办会计按正确的错账更正方法进行更正; ?编制(输出)和审核财务报表。由主办会计根据总分类账和明细分类账的记录编制财务报表，由稽核会计负责对财务报表进行审核，代理记账业务负责人进行最终的审核; separating spaces. Rational division of functional units according to the needs of various production processes, and classifyin11 g the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance ?代理记账机构为委托人编制的财务报告，经代理记账机构负责人和委托方负责人签名并盖章后，由外勤会计按照有关法律、行政法规和国家统一的会计制度的规定对外报送。 4、纳税申报。每月1日至15日。先由主办会计根据审核的会计资料计算确认纳税数据，编制(输出)纳税申报表。再由稽核会计负责对纳税数据进行审核，代理记账业务负责人进行最终的审核。经代理记账机构负责人和委托方负责人签署后，由外勤会计或主办会计协助委托方做好纳税申报工作。 5、会计资料整理、归档，回访关怀委托方 。每月10日至20日。 ?整理、装订。由主办会计负责，将记账凭证连同原始凭证资料 按编号顺序，折叠整齐，装订成册。要求装订时加具会计凭证封面， 会计凭证封面至少应注明:委托方名称、代理记账机构名称、年度、会计期间、记账凭证张数及起止号数、主办会计、档案保管。主办会计还应在装订线封签处签名或盖章; ?由外勤会计回访委托方，并及时返回税单、财务报表、纳税申报表，与委托方出纳对账，与委托方负责人沟通、商谈安排下月工作。要求外勤会计向委托方返回会计资料时，双方要在会计文书资料送达回证上签字。按代理记账委托合同约定，由外勤会计负责保管、整理归入代理记账分户业务档案盒。 会计资料在代理记账机构内部各工作岗位之间传递必须遵循一定的工作流程规范，不得随意变更先后顺序。并且每一程序移交、接交人员必须在《会计资料内部传递程序表》上签字，以示负责。 separating spaces. Rational division of functional units according to the needs of various production processes, and classifying the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance 八、代理记账的管理规范 1、根据会计业务需要足额配备具有相应技术职称的专业会计人员，非会计专业人员，不得从事代理记账工作。 2、承接代理记账业务时，必须向委托方说明代理范围、代理责任、双方权利义务和收费标准，不得以个人名义承接业务或擅自收费。 3、不得在委托方或通过委托方获取代理收费以外的任何利益。 4、务必按代理记账工作流程规范，按时、按质、按量做好每一项会计基础工作。并由有关部门进行检查、考核、评比。 5、协助委托方收集、归类、整理及审核原始凭证资料，对于违反规定或不合规的凭证应拒绝入账。 6、对不真实、不合法的原始凭证，不予受理。对弄虚作假、严重违法的原始凭证，在不予受理的同时，应当予以扣留，并及时向委托方负责人和受托方代理记账业务负责人报告，请求查明原因，追究委托方当事人的责任。对记载不准确、不完整的原始凭证，予以退回，并要求委托方经办人员按照国家统一的会计制度规定进行更正、补充。 7、对委托方示意其作出不当的会计处理，提供不实的会计资料，以及其他不符合法律、行政法规和国家统一的会计制度规定的要求，可以依法拒绝。如阻止无效立即向代理记账机构汇报。 8、代理业务形成的会计凭证、会计账册、财务报告等资料应全部归入代理记账分户业务档案盒。 9、由相关部门定期或不定期回访和关怀委托方，向委托方了解 separating spaces. Rational division of functional units according to the needs of various production processes, and classifyin13 g the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance 代理记账人员工作情况，与客户沟通、交流，接受客户评价，听取客户意见和建议，并传达给其他相关部门，督促加以改进。 10、由市场开发部负责建立、完善投诉调处机制。开通投诉管道，接受委托方投诉，负责做好调查核实、协调处理、回复安抚等工作，让委托方满意。 11、代理记账人员应建立终身学习的理念，勤于钻研会计业务，不断提高会计技能，积极、主动参加公司定期或不定期举办的会计业务培训、交流学习、专题讲座等活动。 12、会计人员工作调动或者因故离职，必须将本人所经管的会计工作全部移交给接替人员。办理交接手续时必须经由监交人负责监交。交接人员及监交人分别在移交清单上签字后，移交人员方可调离或离职。没有办理交接手续的，不得调动或者离职。接替人员应当认真接管移交工作，并继续办理移交的未了事项。 九、代理会计档案管理制度 1、严格按照会计档案管理办法，认真做好代理记账会计档案管理工作。 2、代理记账日常会计档案由代理记账机构代为保管。会计业务处理完毕后，对代理业务形成的会计凭证、会计账册、财务报告等会计资料应整理归档。 3、对每一委托人建立分户业务档案，由代理记账机构档案室负责保管，内容包括:委托人概况、代理记账委托合同、原始凭证、会separating spaces. Rational division of functional units according to the needs of various production processes, and classifying the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance 计凭证、会计账册、财务报告、纳税申报表以及票据交接清单、会计文书资料送达回证、会计资料内部传递程序表等相关资料。 4、归档过程中如果发现对外送报的财务报告有错误，应当及时办理更正手续。除更正代理记账机构留存的财务报告外，还应同时接受财务报告的单位更正。错误较多的，应当重新编报。 5、严格按照会计档案管理办法及时对委托人的会计档案进行科学分类，装订整齐，摆放有序，便于查找。会计档案按季度定期归档，按统一文号整理，并编制页码，建立会计档案登记簿。 6、严格按照会计档案管理办法提供查询、借出、复印和抄录服务，并在会计档案登记簿上登记，做到无遗失、无错漏、无损毁。 7、严守会计档案机密，确保会计档案信息安全。 8、在年度终了后三个月内，会计代理记账机构将委托方上年度会计档案进行移交。移交的会计档案包括会计帐簿、会计凭证、会计报表、纳税申报表等会计资料。 9、在甲方不拖欠代理费的情况下，在代理记账委托合同终止后4个月内，乙方将甲方上年度和本年度的会计档案全部进行移交。未了的会计事宜按会计交接规定执行。 10、会计档案移交时，代理记账机构应当编制移交清册，逐一登记造册，并由委托方进行签收。 11、切实指导委托方做好会计档案管理工作。 separating spaces. Rational division of functional units according to the needs of various production processes, and classifyin15 g the Ribbon. Easily accessible to the people, chickens, equipment, transport, and even air to strict bio-security control. Building construction should pay attention to the relative sealing performance, environmental control. Mainly for temperature, humidity, ventilation, wind magnitude and direction, light, and other climatic factors. Easy to clean and disinfect, can give the chickens with a safe and comfortable living environment. Buildings should be able to prevent bird and rodent, pest control. Environment to minimize and kill the pathogen around the hen house for target, easy to carry out regular cleaning and disinfection, protection of good sanitation. Strict control of personnel dedicated to raising channel of access of captive persons and general protection items for reliable cleaning and disinfection treatment, maximum protection against pathogen of people carry. Eliminate all outsiders from entering, declined the visit as much as possible to minimize the different functional areas of keeping personnel crossing, once crossed to cleansing and disinfection measures are available. Direct contact with chickens in poultry husbandry staff should as far as possible away from the outside world. Keeping personnel should carry out periodic physical examinations. For feeding all relevant staff carry out regular biosafety training. Before entering the chicken coop chickens to control as much as possible to reduce the hens of carriers, through daily feeding and management of resistance