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为加强会计师事务所财务的统一管理,根据国家有关政策、法规和制度的规定,结合会计师事务所这一特殊行业的具体情况,对会计师事务所财务管理的若干问题规定如下: 一、根据《中华人民共和国注册会计师条例》关于“会计师事务所是国家批准的依法独立承办注册会计师业务的事业单位,会计师事务所应当自收自支,独立核算,依法纳税”的规定,会计师事务所应在银行开设独立帐户,一切业务收支和现金收付均纳入银行的监督管理。
In order to strengthen the unified management of accounting firm’s financial affairs, in accordance with the relevant state policies, rules and regulations, and in combination with the specific conditions of the accounting firm in this particular industry, certain issues concerning the financial management of accounting firms are stipulated as follows: 1. According to “China CPA Ordinance ”on the“ Certified Public Accountants is the state approved the law independently contracted CPA business institutions, accounting firms should be self-supporting, independent accounting, according to tax law ”, the accounting firm should be opened in the bank Independent accounts, all business receipts and payments and cash receipts and payments are included in the supervision and management of banks.