企業(yè)代理記帳有哪些好處？濟南代理記賬公司為你解答 在許多公司里，流行著一種會計解決方案，就是在公司內(nèi)部不設(shè)會計崗位，請記賬公司或會計師事務(wù)所或會計師事務(wù)所代理記賬。在網(wǎng)絡(luò)公司工作的王先生說，他本人是學(xué)金融的，對會計業(yè)務(wù)有一定的了解，他的公司請記賬公司或會計師事務(wù)所代理會計工作，一方面是從成本考慮，更重要的則是希望通過這種方式獲得更全面、更專業(yè)的會計服務(wù)。從事咨詢行業(yè)的李先生曾經(jīng)托朋友請過兼職會計，但他說，從賬面情況看，并不是很規(guī)范，而且還搭一個人情，而且在朋友中自己也沒有什么財務(wù)秘密可言。現(xiàn)在他改請記賬公司或會計師事務(wù)所代理記賬，這樣可以讓他擺脫繁瑣的程序性工作，有更多的精力去考慮業(yè)務(wù)開拓、公司發(fā)展的關(guān)鍵性問題上。 In many companies, is a accounting solutions, is no accounting positions within the company, accounting firm or certified public accountants or accounting bookkeeping agency.Working in the network company Mr Wang said that he himself is learn financial, some understanding of accounting business, his company please charge to an account or accounting firm agent accounting work, on the one hand, from the cost consideration, more important is the hope that through this way to get a more comprehensive, more professional accounting services.Mr. Li has engaged in consultation industry friends please the part-time accounting, but from the book, he says, is not very standardized, but also build one, and in the friend has no financial secrets.He change now please charge to an account or accounting bookkeeping agency, so we can let him get rid of the cumbersome procedural work, have more energy to consider the business development and key issues for the development of the company. 代理記賬在國外已經(jīng)是非常普遍的會計解決方案，但在我國還是比較新的事物。2005年1月22日，財政部發(fā)布了《 代理記賬管理辦法 》。目前，這種方法已經(jīng)被很多年輕的創(chuàng)業(yè)者所接受，王先生和李先生說，他們周圍許多公司都選用這種方式。 因此我們的很多客戶都同王先生和李先生一樣，有著共同的財務(wù)需求和管理需求。 Bookkeeping agency is already very common in foreign accounting solutions, but in our country is still relatively new things.On January 22, 2005, the ministry of finance issued the "bookkeeping agency management method".At present, this method has been accepted by many young entrepreneurs, Mr Wang and Mr Li said that many companies have chosen this way around them.So many of our clients are the same as Mr Wang and Mr Li, have a common financial needs and regulatory requirements. 采用代理記賬方式有什么好處呢？ What are the advantages of using bookkeeping agency? 最直接的好處是表現(xiàn)在成本上，按照目前普遍的價格，企業(yè)請一名專職會計，每月成本在1000～1500 元之間，這是指一般的會計；如果請主管會計，每月可能花3000元以上，如果需要具有管理咨詢能力或具有戰(zhàn)略眼光的財務(wù)總監(jiān)的價格更是天文數(shù)字。而請記賬公司或會計師事務(wù)所，價格大致在300～2000元之間，價格的高低與企業(yè)的性質(zhì)、經(jīng)營范圍、規(guī)模和地點遠近有關(guān)，也跟客戶的需求有關(guān)，有的企業(yè)只是需要滿足簡單的記賬、報稅的基本財務(wù)要求，有的企業(yè)是要求還需要增加一些日常的財務(wù)咨詢、財務(wù)分析、稅務(wù)籌劃，還有的企業(yè)需要會計師事務(wù)所能到企業(yè)中代替他的財務(wù)部門處理帳務(wù)核算進行會計監(jiān)督，并出謀劃策，成為企業(yè)家貼心的顧問。一般來說，咨詢服務(wù)類企業(yè)低于流通企業(yè)，流通類企業(yè)價格低于生產(chǎn)類企業(yè)，城區(qū)價格低于郊區(qū)。 進出口企業(yè)、高新企業(yè)、外資企業(yè)因為業(yè)務(wù)的復(fù)雜程度不同，服務(wù)價格高于其他類企業(yè)。 Is the most direct benefit performance on cost, according to the current general price, please a full-time accounting, costs between 1000 ~ 1500 yuan per month, this refers to the general accounting;If the competent accountant, a month may spend 3000 yuan of above, if you need to have management consulting skills or with strategic vision of the price of the finance director is astronomical.And please accounting firm or certified public accountants, the price is roughly in 300-2000 yuan between, price of high and low with the nature of enterprise, business scope, scale and location near and far, also related to the needs of customers, some enterprises only need to meet the simple basic financial requirements of accounting, tax, some enterprises are also need to add some daily financial consulting, financial analysis, tax planning, and the enterprises need to accounting firm to replace his financial departments to deal with accounting in accounting for accounting supervision, and ideas, become entrepreneurs close advisor.Generally speaking, consulting services companies under circulation enterprises, circulation enterprises at a price below the production type enterprises, price is lower than city suburbs.Import and export enterprises, high-tech enterprises, foreign-funded enterprises because of the complexity of the business is different, the service price is higher than other companies. 最重要的好處則表現(xiàn)在，代理記賬公司或會計師事務(wù)所可以為企業(yè)提供專業(yè)化的財務(wù)智囊服務(wù)。具備會計知識的人都知道，會計內(nèi)部還有很細的分工，如商業(yè)會計、工業(yè)會計；成本會計、投資會計等。在大企業(yè)，會計部門往往有多名會計人員專司不同的工作，專業(yè)程度很高，會計質(zhì)量也高。小企業(yè)麻雀雖小，五臟俱全，其實也有專業(yè)化會計服務(wù)的需要，但因企業(yè)業(yè)務(wù)量不大，沒必要請很多會計人員；而只請一個會計又往往受其知識結(jié)構(gòu)的限制，影響會計工作質(zhì)量。代理記賬公司或會計師事務(wù)所的規(guī)模化經(jīng)營，則很好地解決了這個問題。代理記賬公司或會計師事務(wù)所在配備人員時都會考慮這個問題，一般都配備很有經(jīng)驗的老會計，同時也配備善于處理外部棘手問題的會計和記賬會計。這樣一來，企業(yè)出一個或不到一個會計人員的成本，就可以享受多個會計人員的專業(yè)化服務(wù)。 并且因為一個新政策的變動，對與一個企業(yè)只是第一次去熟悉、掌握，但對會計師事務(wù)所可能因為針對政策有幾百個客戶，這樣的問題已經(jīng)熟悉過幾百遍了，已經(jīng)把這個問題研究的非常透徹了，并且已經(jīng)能融會貫通。 One of the most important benefits is in, bookkeeping agency company or the accounting firm can provide enterprises with professional financial intelligence services.Have accounting knowledge knows, inside still have a finer division of labor, such as commercial accounting, industrial accounting;Cost accounting, investment, etc.In large enterprises, the accounting department often have a number of accounting personnel deals with different work, professional degree is high, accounting quality is high.Small sparrow is small, all-sided, actually also has the needs of the professional accounting services, but not for enterprise business, there is no need to please a lot of accounting personnel;And please only one accounting is often limited by their knowledge structure, influence the quality of the accounting work.Bookkeeping agency company or the scale of the public accounting firm, has solved the problem very well.Bookkeeping agency company or in staff will consider this problem, are usually equipped with well experienced old accountant, also equipped with good at dealing with the external problems of accounting and bookkeeping.So that enterprises out of one or less than a cost accounting personnel, can enjoy more professional service of accounting personnel.And because of a new policy changes, to an enterprise is the first time to familiar with, master, but for certified public accountants may because there are hundreds of clients in view of the policy, this problem has been familiar with hundreds of times, has been the study of this problem is very clear, and have been able to achieve mastery through a comprehensive study. 主持代理記賬公司或會計師事務(wù)所的大多是有豐富經(jīng)驗和比較全面會計知識的人員，他們可以運用自己的經(jīng)驗為客戶解決臨時出現(xiàn)的會計難題。例如，公司的一個客戶是由兩人合資的公司，經(jīng)營狀況不理想，一人要撤資，在公司財產(chǎn)分配上發(fā)生糾紛，根據(jù)經(jīng)驗為他們設(shè)計了一個方案，解決了這一問題。 Hosting bookkeeping agency company or certified public accountants are mostly have rich experience and comprehensive knowledge of accounting personnel, they can use their experience for customers to solve temporary accounting problems.Company, for example, a customer is by two joint venture companies, operating conditions is not ideal, a person to withdraw, dispute on company property distribution, according to the experience design a plan for them, to solve the problem. 其實，除了代理記賬方式本身的優(yōu)勢外，目前代理記賬方式盛行還和現(xiàn)在企業(yè)經(jīng)營者的素質(zhì)有關(guān)，現(xiàn)在的中小企業(yè)經(jīng)營者已經(jīng)不是過去一年賺，二年吃喝，三年賠光的個體戶，而是一些滿腹經(jīng)綸圖謀大的發(fā)展的創(chuàng)業(yè)者，他們從一開始就要求規(guī)范，注重戰(zhàn)略規(guī)劃。 Bookkeeping agency way that, besides the advantages of itself, the agent billing methods prevalent and now also the quality of business operators, the operators of small and medium-sized enterprises have not in the past year, two years to eat and to drink, three years to lose the soho, but some know-how to bigger development of entrepreneurs, they required specifications from the start, pay attention to strategic planning. 請代理記賬公司或會計師事務(wù)所解決會計問題，首先要看其是否合法，我國的代理記賬公司或會計師事務(wù)所一般要經(jīng)過財政部門和工商部門的批準才能成立，企業(yè)審核其資格時要注意檢查這兩個部門頒發(fā)的許可文件；然后通過電話或面談的方式了解其業(yè)務(wù)水平，“貨比三家”后確定自己要選擇的公司。同時，代理記賬公司或會計師事務(wù)所對企業(yè)也有一些要求，也會審查企業(yè)的合法經(jīng)營資格，一般都要求企業(yè)有自己的出納人員，原始憑證由出納人員填寫。雙方談妥后要簽訂委托合同，明確規(guī)定雙方的權(quán)利義務(wù)、收費標準等事宜。 Bookkeeping agency company or an accounting firm, please solve the accounting problems, first of all depends on whether the legal, bookkeeping agency company or accounting firms in China generally go through approval to set up the ministry of finance and the ministry of commerce and industry, enterprise audit qualifications should pay attention to check the two departments issued by the license file;Then by telephone or interview way to understand the business level, sure you want to choose after the "shop around".At the same time, bookkeeping agency company or the accounting firm also has some requirements for the enterprise, will also examine the legal business qualification enterprise, generally require companies to have their own cashier personnel, the original documents by the cashier personnel to fill in.After the two sides agreed to sign a contract, specify the rights and obligations of both sides, fee standards, etc. 面臨的問題： Problem: 房地產(chǎn)開發(fā)企業(yè)由其經(jīng)營特點所決定，在開發(fā)項目前期需要進行征地、拆遷、補償，以及“七通一平”等基礎(chǔ)設(shè)施建設(shè)，需要投入大量的資金。其資金的來源除了預(yù)收開發(fā)建設(shè)資金外，銀行借款是企業(yè)的主要來源形式之一。再加上房地產(chǎn)開發(fā)項目建設(shè)周期長，在籌建期常常發(fā)生巨額的利息支出。因此，資金是房地產(chǎn)類公司的主要問題。 Real estate development enterprises is decided by its characteristics, at the early stage of the development project is the need for land requisition, demolition, compensation, and the construction of infrastructure such as "seven-provided and one leveled" require a lot of money.Its source in addition to advance development and construction funds of funds, bank loan is one of the main sources of enterprise.Combined with real estate development project construction cycle is long, in the huge often occur in the preparatory period of interest payments.Therefore, money is the main problem of the real estate companies. 解決方案： The solution: 根據(jù)國際會計準則的有關(guān)規(guī)定，這種利息支出應(yīng)當允許資本化（確切地說是存貨成本化），即發(fā)生時列作開發(fā)成本或開發(fā)產(chǎn)品成本，待銷售實現(xiàn)時按照配比原則轉(zhuǎn)入當期的銷售成本。隨之而來的問題是，籌建期間的管理費用可否資本化。濟南代理記賬公司認為，管理費用同財務(wù)費用是有所區(qū)別的。兩者發(fā)生的原因各不相同。國際會計準則也只規(guī)定了借款費用資本化，未曾規(guī)定期間管理費用資本化。因此，濟南代理記賬公司會計人員認為該房地產(chǎn)企業(yè)籌建期間的管理費用應(yīng)列作期間費用，計入當期損益較為妥當。 According to the relevant provisions of the international accounting standards, the interest shall be allowed (inventory costs to be exact), which occurs as development costs or the product cost, to marketing implementation according to the matching principle into the current cost of sales).The trouble with this is that during preparing to construct the management cost can be capitalized.Jinan bookkeeping agency company thinks, management expenses and financial expenses are different.The reasons vary.The international accounting standards also only the capitalization of borrowing costs, not capitalized during management fee.Therefore, jinan bookkeeping agency company accounting personnel thinks that the real estate enterprise management fee shall be listed in the period cost during the preparation, is recorded into the profits and losses of the current is in order. 濟南代理記賬公司：http://www.yinyon.cn
