| 浅谈进出口业务会计核算的特点和难点 |
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| 引用本文： | 刘云峰. 浅谈进出口业务会计核算的特点和难点[J]. 渭南师范学院学报, 2004, 19(2): 93-95 |
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| 作者姓名： | 刘云峰 |
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| 作者单位： | 陕西省机械设备进出口公司,财务部,陕西,西安,710032 |
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| 摘 要： | 外贸公司的进出口业务会计核算与国内商品流通业务会计核算的内容相近，主要围绕着商品购进、储存、销售三个环节进行。其主要特点表现在六个方面：难点在出口销售收入和进口成本的确认及商品库存核算、汇兑损益的确认、出口退税的核算等三个方面。
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| 关 键 词： | 进口业务 出口业务 会计核算 外汇核销 信用证结算 商品库存核算 汇兑损益 出口退税 |
| 文章编号： | 1009-5128(2004)02-0093-03 |
Features and Difficulties in the Settlement of Import and Export Accounting |
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| LIU Yun-feng. Features and Difficulties in the Settlement of Import and Export Accounting[J]. Journal of Weinan Teachers College, 2004, 19(2): 93-95 |
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| Authors: | LIU Yun-feng |
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| Abstract: | Accounting system in foreign trade companies is similar to the accounting system in domestic commodity circulation. It evolves around procurement, storage and distribution. The main features are in six aspects and the difficulties lie in: the recognition of exports sales and imports costs and the settlement of inventories, the recognition of foreign exchange gains and losses, and the settlement of export drawback. |
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| Keywords: | import and export accounting features difficulties foreign currency verification L/C settlement |
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