一個單位是否選擇“濟南代理記賬公司”取決于該單位是否具備配備專職會計人員的條件,這應(yīng)該由各單位根據(jù)自身會計業(yè)務(wù)的需要自主決定。
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,單位規(guī)模的大小、經(jīng)濟業(yè)務(wù)和財務(wù)收支的繁簡程度、經(jīng)營管理的要求等,是決定單位是否配備專職會計人員的主要因素。單位規(guī)模大、經(jīng)濟業(yè)務(wù)多、財務(wù)收支量大、在經(jīng)營管理上要求高的單位,一般應(yīng)該單獨設(shè)置會計機構(gòu)并配備專職的會計人員,以便及時組織本單位各項經(jīng)濟活動和財務(wù)收支的核算,實行有效的會計監(jiān)督,以保證會計工作的效率和會計信息的質(zhì)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.
由此可見,濟南代理記賬公司的委托單位應(yīng)該且必須是小型的經(jīng)濟組織和應(yīng)當建賬的個體工商戶。至于什么是小型的經(jīng)濟組織,我國目前并沒有明確的判斷標準,一般可以根據(jù)注冊資本、銷售額、從業(yè)人員及資產(chǎn)總額等情況進行綜合判斷。而應(yīng)當建賬的個體工商戶,則是指從事生產(chǎn)經(jīng)營并有固定生產(chǎn)經(jīng)營場所而且沒有免除建賬義務(wù)的個體工商戶。這可以在國家稅務(wù)總局于1997年6月19日頒發(fā)的《個體工商戶建賬管理暫行辦法》中找到依據(jù)。
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.
濟南代理記賬公司需要明確指出的是,一個單位是否設(shè)置專職會計人員,應(yīng)該由單位自行決定,但建賬則是強制性的要求,是否建賬的最終核定權(quán)歸行政主管機關(guān)。
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.
濟南代理記賬公司:http://www.www.cdmlwx.com