不具备设置条件的，应当委托经批准设立从事会计代理记帐业务的中介机构代理记帐。
Where conditions do not so permit, the unit may entrust its bookkeeping to an intermediary agency engaged in bookkeeping and established with due approval.
本办法所称委托人是指委托代理记账机构办理会计业务的单位。
The client as mentioned in the present Measures shall refer to any the entity that entrusts an any agency bookkeeping institution to handle its accounting business.
代理机构的形式有税务师事务所、会计师事务所、税务咨询公司等。
The forms of agency include tax accounting firm, public accounting firm, tax consulting firm, etc.
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