记账所需提供文件清单

记账所需提供文件清单 —— 咨询公司（详） | Bookkeeping Required Documents Checklist — Consulting Company (Detailed)

适用于管理咨询、技术咨询、财务咨询等企业。

Applicable to management consulting, technical consulting, financial consulting and other enterprises.

一、基础主体资质文件（首次合作 / 资质更新时提供）

1. Basic Entity Qualification Documents (Required during initial cooperation or qualification updates)

序号 No.	文件 Documents	已提供 Provided	不适用 N/A
1	营业执照正、副本复印件（加盖公章，需体现 "咨询服务" 相关经营范围，如 "企业管理咨询""信息技术咨询服务"） Copies of business license (front and back, with company seal, must reflect "consulting services" related business scope, such as "enterprise management consulting", "information technology consulting services")
2	银行开户许可证 / 基本存款账户信息复印件（含所有对公账户，如基本户、一般户，需标注账户用途） Bank account opening permit / Basic deposit account information copies (including all corporate accounts, such as basic account, general account, must indicate account purpose)
3	纳税人资格认定文件（一般纳税人认定书 / 小规模纳税人备案表，明确增值税适用税率） Taxpayer qualification certification documents (general taxpayer certificate / small-scale taxpayer filing form, clearly indicating applicable VAT rate)
4	公司章程复印件（加盖公章，涉及股权结构、分红规则，影响税务核算与利润分配） Company articles of association copies (with company seal, involving equity structure, dividend rules, affecting tax accounting and profit distribution)
5	法定代表人及财务负责人身份证复印件（加盖公章，用于税务备案、银行业务办理） ID card copies of legal representative and financial responsible person (with company seal, used for tax filing, banking business processing)
6	特殊资质文件（如有） Special qualification documents (if any)
7	高新技术企业证书、专精特新企业证书（涉及税收优惠政策，需留存备案） High-tech enterprise certificate, specialized and sophisticated SME certificate (involving tax incentives, need to be kept for filing)

二、收入相关文件（核心核算依据，月度 / 季度提供）

2. Revenue Related Documents (Core accounting basis, provided monthly/quarterly)

服务收入基础凭证 Basic Service Revenue Vouchers

序号 No.	文件 Documents	已提供 Provided	不适用 N/A
1	咨询服务合同 / 协议（复印件加盖公章）：需明确服务内容（如 "企业战略规划咨询""ERP 系统实施顾问服务"）、服务周期、收费标准（固定金额 / 按工时收费 / 按项目阶段付费）、付款节点（预付款 / 进度款 / 尾款）、发票开具约定，是收入确认的核心依据。 Consulting service contract / agreement (copy with company seal): Must specify service content (such as "enterprise strategic planning consulting", "ERP system implementation consultant services"), service period, charging standards (fixed amount / hourly rate / project phase payment), payment nodes (advance payment / progress payment / final payment), invoice issuance agreement, which is the core basis for revenue recognition.
2	服务进度确认单（或验收单）：若服务周期超过 1 个月（如长期顾问服务、分阶段项目），需提供客户签字 / 盖章的 "服务进度确认单"，标注当期完成的服务内容、对应金额（如 "第一阶段咨询服务完成，确认收入 50 万元"）；若服务一次性完成，需提供 "服务验收单"，作为收入全额确认的凭证。 Service progress confirmation form (or acceptance form): If the service period exceeds 1 month (such as long-term advisory services, phased projects), provide customer-signed/stamped "service progress confirmation form", indicating the service content completed in the current period and corresponding amount (such as "Phase 1 consulting services completed, confirming revenue of 500,000 yuan"); if the service is completed at one time, provide "service acceptance form" as proof of full revenue recognition.
3	咨询费发票（记账联 / 存根联）：向客户开具的增值税专用发票 / 普通发票，需备注 "咨询服务费""项目名称"（如 "XX 公司 ERP 咨询项目"），发票金额、抬头需与服务合同、进度确认单一致。 Consulting fee invoice (counterfoil / stub): VAT special invoice / ordinary invoice issued to customers, must note "consulting service fee", "project name" (such as "XX company ERP consulting project"), invoice amount and title must be consistent with service contract and progress confirmation form.

收款与对账凭证 Receipt and Reconciliation Vouchers

序号 No.	文件 Documents	已提供 Provided	不适用 N/A
1	银行收款回单：客户支付咨询费的银行转账回单，需备注 "咨询费""XX 项目款项"，付款方名称需与服务合同中的客户名称一致，用于匹配收入与资金到账。 Bank receipt slip: Bank transfer receipt for customer payment of consulting fees, must note "consulting fee", "XX project payment", payer name must be consistent with customer name in service contract, used to match revenue with fund receipt.
2	应收账款对账明细（如有）：若存在未收款（如客户延期支付尾款），需提供月度 "应收账款明细表"，标注客户名称、项目名称、应收金额、账期、未收款原因，便于代理记账机构核算 "应收账款" 科目。 Accounts receivable reconciliation details (if any): If there are outstanding receivables (such as customer delayed final payment), provide monthly "accounts receivable details table", indicating customer name, project name, receivable amount, aging, reason for non-payment, to facilitate agency bookkeeping organization accounting for "accounts receivable" account.
3	预收款凭证（如有）：若客户提前支付预付款，需提供 "预收款银行回单"+"预收款收据（客户签收联复印件）"，备注 "XX 项目预付款"，用于核算 "合同负债"（原预收账款），待服务完成后转入收入。 Advance receipt voucher (if any): If customer pays advance payment, provide "advance receipt bank slip" + "advance receipt (customer receipt copy)", note "XX project advance payment", used to account for "contract liabilities" (original advance receipts), to be transferred to revenue after service completion.

备注
1、月度文件请在次月 5 日最迟不过 10 日前提供，避免影响纳税申报；
2、特殊业务提示：若咨询公司存在 "跨期项目"（服务周期超过 1 年），需额外提供 "项目完工进度表"，按完工百分比法确认收入，确保符合会计准则。

Notes
1. Monthly documents should be provided by the 5th of the following month, no later than the 10th, to avoid affecting tax declaration;
2. Special business reminder: If the consulting company has "cross-period projects" (service period exceeds 1 year), additional "project completion progress table" should be provided, and revenue should be recognized using the percentage of completion method to ensure compliance with accounting standards.