代理记帐一般是会计公司接受会计主体委托从事帐务处理。主要是收集会计主体单位发生业务所提供的原始凭证，编制记帐凭证，依据记帐凭证及汇总表登记分类帐及总帐，最后编制财务报表，报送给会计主体单位及上一级主管单位及税务，让会计主体单位进一步明确单位经营业绩及缴税情况。它不同于单位的财务人员，由于不了解单位真实状况，并不能参与单位的经营管理，基于此，也仅相当于外帐会计，但它处理的原始单据都必须是符合会计法和税法的。
Agency bookkeeping generally refers to that the accounting company is entrusted by the accounting subject to handle accounting affairs. It is mainly to collect the original vouchers provided by the accounting entity for business, prepare accounting vouchers, register the ledger and general ledger according to the accounting voucher and summary table, and finally prepare the financial statements and submit them to the accounting entity, the superior competent unit and the tax, so that the accounting entity can further clarify the business performance and tax payment of the unit. It is different from the financial personnel of the unit. Because they do not understand the real situation of the unit, they can not participate in the operation and management of the unit. Based on this, it is only equivalent to external account accounting, but the original documents it handles must be in accordance with the accounting law and tax law