代理记账机构，是指依法经批准设立从事代理记账业务的中介机构。目前，代理记账机构主要包括代理记账公司、会计师事务所、税务师事务所以及具有代理记账资格的其他社会咨询服务机构等几大类。代理记账机构从事代理记账业务必须符合财政部发布的《代理记账管理暂行办法》中的关于从事代理记账业务应具备条件的规定。代理记账机构根据委托，代表委托人办理下列业务：一是办理会计核算业务。扭王块模具 高铁遮板模具 阶梯护坡模具 拱形护坡模具 卵形槽模具 保定室内设计培训 保定平面设计培训根据委托人提供的原始凭证和其他资料，按照国家统一的会计制度的规定，进行会计核算，包括审核原始凭证、填制证账凭证、登记会计账簿、编制会计报表等;二是定期向政府有关部门和其他会计报表使用者提供会计报表;三是定期向税务机关提供税务资料;四是承办委托人委托的其他会计业务。
Bookkeeping agency refers to an intermediary institution established with approval according to law to engage in bookkeeping agency business. At present, agency bookkeeping institutions mainly include agency bookkeeping companies, accounting firms, tax agent firms and other social consulting service institutions with agency bookkeeping qualification. Bookkeeping agencies engaged in bookkeeping business must comply with the provisions on the conditions for engaging in bookkeeping business in the Interim Measures for the administration of bookkeeping issued by the Ministry of finance. The bookkeeping agency shall handle the following businesses on behalf of the client according to the entrustment: first, handle accounting business. Carry out accounting according to the original vouchers and other materials provided by the client and in accordance with the provisions of the national unified accounting system, including reviewing the original vouchers, filling in vouchers, registering accounting books, preparing accounting statements, etc; Second, regularly provide accounting statements to relevant government departments and other users of accounting statements; Third, regularly provide tax information to the tax authorities; Fourth, undertake other accounting businesses entrusted by the client.