一、核算質(zhì)量
A, accounting quality
1.代理記帳從業(yè)人員應(yīng)當(dāng)恪守與委托單位簽定的“代理記帳業(yè)務(wù)協(xié)議書(shū)”中的各項(xiàng)約定，在委托單位提供了必要條件的前提下，在規(guī)定的時(shí)間內(nèi)按約定保質(zhì)保量地完成代理記帳業(yè)務(wù)。
1. Acting accounting practitioners and entrust unit shall abide by the signing of the "agency bookkeeping business agreement" of the convention, on the premise of entrust unit provides the necessary conditions, within the prescribed period of time by the agreement to complete the bookkeeping business with good quality.
2.代理記帳從業(yè)人員開(kāi)展代理記帳業(yè)務(wù)，應(yīng)當(dāng)對(duì)委托單位提供的原始憑證和其他資料進(jìn)行審核，并按照國(guó)家統(tǒng)一會(huì)計(jì)制度的規(guī)定，依據(jù)審核后的原始憑證進(jìn)行辦理會(huì)計(jì)核算。
2. Acting accounting practitioners to conduct bookkeeping business, shall be original documents and other information provided by the authorized agencies for review, and in accordance with the provisions of the national unified accounting system based on the audit after the original vouchers to deal with accounting.
代理記帳從業(yè)人員應(yīng)當(dāng)對(duì)委托代理的會(huì)計(jì)核算的規(guī)范性和會(huì)計(jì)信息的真實(shí)性、完整性負(fù)責(zé)。
Acting accounting practitioners should be entrusted agency to the standardization of accounting and accounting information authenticity, integrity, responsible for.
二、濟(jì)南代理記賬之獨(dú)立執(zhí)業(yè)
Second, the independent practice of jinan bookkeeping agency
1.代理記帳從業(yè)人員從事代理記帳業(yè)務(wù)時(shí)，應(yīng)當(dāng)保持應(yīng)有的獨(dú)立性，在代理權(quán)限內(nèi)，獨(dú)立行使代理權(quán)，不受其他部門(mén)、單位和個(gè)人不合法的干預(yù)。
1. Acting accounting professionals engaged in bookkeeping business, shall keep the independence of the due within the agency authority, the authority independently from other departments, units and individuals illegal intervention.
2.代理記帳從業(yè)人員應(yīng)當(dāng)具備正直、誠(chéng)實(shí)的品質(zhì)，公正地開(kāi)展代理業(yè)務(wù)，不得偏袒或遷就委托單位。
2. Acting accounting practitioners should have the quality of integrity, honesty, fair to carry out the agency business, shall not be partial or accommodate authorized agencies.
3.代理記帳從業(yè)人員對(duì)委托單位示意其作不當(dāng)?shù)臅?huì)計(jì)處理或提供不實(shí)的會(huì)計(jì)資料，以及委托單位其他不符合法律、法規(guī)規(guī)定的要求應(yīng)當(dāng)拒絕，并依法加以制止或想主管財(cái)政部門(mén)報(bào)告。
3. Acting accounting practitioners to entrust unit indicated its of improper accounting or provide false accounting information, and entrust unit does not conform to the laws and regulations, and other requirements shall be rejected, and in accordance with the law to stop or report to the competent department of finance.
三、濟(jì)南代理記賬之資料管理
Three, jinan bookkeeping agency information management
1.代理記帳從業(yè)人員對(duì)委托單位提供的原始憑證等會(huì)計(jì)資料負(fù)有保管的責(zé)任，處理完畢后，應(yīng)按規(guī)定及時(shí)返還委托單位，并辦理交接手續(xù)。
1. Acting accounting practitioners provide original vouchers and accounting data to entrust unit responsible for custody of the, after processing, shall be promptly returned to entrust unit by the regulation, and the transfer formalities.
對(duì)代理業(yè)務(wù)形成的會(huì)計(jì)平整、會(huì)計(jì)帳冊(cè)、財(cái)務(wù)會(huì)計(jì)報(bào)告等會(huì)計(jì)資料應(yīng)按約定的時(shí)間提交委托單位，并辦理交接驗(yàn)收手續(xù)。
Accounting is flat and level of agency business, the accounting books, financial and accounting reports and other accounting documents shall be submitted within the time agreed by the authorized agencies, and the handover acceptance formalities.
2.代理記帳從業(yè)人員對(duì)其代理記帳業(yè)務(wù)過(guò)程中獲知的委托單位信息，以及獲得或形成的會(huì)計(jì)資料等，除法律、法規(guī)規(guī)定的外，未經(jīng)委托單位書(shū)面授權(quán)，任何情況下均不得對(duì)外提供和披露，不得用于與代理記帳業(yè)務(wù)無(wú)關(guān)的目的，不得為自己或他人謀取不正當(dāng)?shù)睦妗?/span>
2. Acting accounting practitioners to learn in the process of its bookkeeping business entrust unit information, and access to, or form of accounting information, etc., in addition to the laws and regulations, without the written authorization to entrust unit, under no circumstances shall provide and disclosure, shall not be used for purposes other than bookkeeping business purposes, may not seek dishonest gain for themselves or others.
四、濟(jì)南代理記賬的專業(yè)水平
Four, jinan bookkeeping agency professional level
1.代理記帳從業(yè)人員應(yīng)當(dāng)熟悉國(guó)家法律、法規(guī)，具有一定的財(cái)務(wù)會(huì)計(jì)專業(yè)水平和實(shí)務(wù)操作能力。
1. Acting accounting practitioners should be familiar with the national laws and regulations, and have certain professional level and the financial accounting practice operation ability.
2.代理記帳從業(yè)人員應(yīng)當(dāng)合理運(yùn)用財(cái)務(wù)會(huì)計(jì)知識(shí)、技能和經(jīng)驗(yàn)，保持職業(yè)謹(jǐn)慎，不應(yīng)擅自處理超出代理職責(zé)范圍的事項(xiàng)。
2. Acting accounting practitioners should be reasonable use of financial accounting knowledge, skills and experience, keep the professional caution, should not be beyond the scope of responsibility to the agent without authorization.
3.代理記帳從業(yè)人員應(yīng)認(rèn)真解答委托單位提出的有關(guān)會(huì)計(jì)處理原則和具體業(yè)務(wù)處理方面的問(wèn)題。
3. Acting accounting practitioners should earnestly solve entrust unit puts forward the relevant accounting treatment principles and specific business issues.
對(duì)于超出自身專業(yè)知識(shí)、技能或經(jīng)驗(yàn)的問(wèn)題，應(yīng)向經(jīng)驗(yàn)豐富的有關(guān)人員或具有相關(guān)職業(yè)知識(shí)的人員咨詢。
For beyond their professional knowledge, skills or experience, to experience the relevant personnel or the persons with relevant professional knowledge.
4.代理記帳從業(yè)人員應(yīng)當(dāng)遵守財(cái)政部門(mén)有關(guān)會(huì)計(jì)人員繼續(xù)教育和專業(yè)培訓(xùn)的規(guī)定，不斷更新知識(shí)，提高專業(yè)技能水平，熟悉并掌握現(xiàn)行財(cái)務(wù)會(huì)計(jì)及相關(guān)法律法
4. Acting accounting practitioners shall abide by the financial department of the provisions of the relevant accounting staff continuing education and professional training, and constantly update knowledge, improve their professional skills, familiar with and master the current financial accounting and the related legal method
這些從業(yè)人員的職業(yè)道德更好的保證了服務(wù)質(zhì)量呢！
These practitioners of professional moral better ensure the quality of service!
濟(jì)南代理記賬公司：http://www.chnew.cn
