| 代理记账机构及其从业人员的义务 |
| 添加时间：2019/11/21 15:30:54 浏览次数： |
| 代理记账机构及其从业人员的义务： Obligations of the bookkeeping agency and its employees: （1）按照委托合同办理代理记账业务，遵守有关法律、行政法规和国家统一的会计制度的规定； (1) handle the bookkeeping business as an agent in accordance with the entrustment contract, and abide by the provisions of relevant laws, administrative regulations and the unified national accounting system; （2）对在执行业务中知悉的商业秘密应当保密； (2) keep confidential the trade secrets known in the execution of business; （3）对委托人示意其作出不当的会计处理，提供不实的会计资料，以及其他不符合法律、行政法规和国家统一的会计制度规定的要求，应当拒绝； (3) to refuse the client's indication of improper accounting treatment, providing false accounting materials, and other requirements that do not conform to laws, administrative regulations and the unified national accounting system; （4）对委托人提出的有关会计处理原则问题应当予以解释。 (4) explanations shall be given to the principal's accounting principles。 |
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