1、精选优质文档-倾情为你奉上外文文献原稿和译文原 稿文献信息 作者：Bettez G. 题目：The Research of Period Charge Accounting in the Foreign Trade Enterprise 期刊：Journal of Industrial Ecology 第8卷，第1期，页码：53-64. 原文 The Research of Period Charge Accounting in the Foreign Trade Enterprise Bettez G. Abstract Foreign trade enterprise in daily b
2、usiness activities will inevitably occur various fees, occupied the main part of the expenses. Under the management environment of economic globalization, foreign trade enterprises face the international market and domestic market competition, the management risk of the enterprise is more and more b
3、ig. In addition, unlike other enterprise accounting, foreign trade enterprise cost during in the economic meaning, classification, content and accounting has its characteristic, and study these characteristics can make our cost during the period of foreign trade enterprises have a more profound unde
4、rstanding.Keywords: Foreign trade enterprise; Period Charge; Accounting 1 Introduction Compared with other enterprises, foreign trade enterprises involved in the day to day business activities is the most main proprietary or import and export agent business, the character of trade determines its cos
5、ts during the period of business accounting and management has certain particularity. Most foreign trade enterprises involved in the day-to-day business activities mainly by the import and export business of self-support goods or the agent. Import and export business will happen in a lot of all kind
6、s of insurance premium of the port, port construction fee, transportation and commissions and other special expenses. If not strictly control them, will aggravate the burden for the total cost of the import and export of foreign trade enterprises and costs to increase profits by controlling the time
7、 for foreign trade enterprise expenses during the period of an important economic significance. Second, during the foreign trade enterprise cost reflects the management comprehensive index and economic benefit, strengthen cost accounting and management during the period, lower cost level unceasingly
8、 so as to promote the foreign trade enterprise management level and economic benefits of business purpose. At the same time, the total cost by reducing export can enhance the competitiveness of export commodities in the international market. 2 The period charge classification of foreign trade enter
9、prise First of all, introduce foreign trade enterprises and other enterprises of the same classification. According to the link, during the foreign trade enterprise cost can be divided into sales cost, management expenses and financial expenses. This kind of classification and classification of most
10、 enterprises during the cost the same, is also the most widely accepted classification, and the foreign trade enterprise expenses during the period of daily accounting basic also is according to the classification. In terms of cost and the relationship of the amount of commodity circulation, during
11、the foreign trade enterprise cost includes the variable cost (that is, the change fee) with the same cost (that is, the fixed fee), from its essence content is similar to the management accounting to other domestic enterprises in the division of the fixed cost and variable cost. Of course in additio
12、n to the above, costs and its unique classification during foreign trade enterprises. For example, according to the nature of the business can be divided into import and export expenses. Including import cost is refers to the foreign trade enterprises in import commodity circulation of each link of
13、expenses, mainly including the delivery of imported goods to the port to the goods after sales so far in our country, expenses incurred in their own country. And export charges, relatively is refers to the foreign trade enterprises in export the expenses incurred during the process of commodity circ
14、ulation, including from merchandise purchases to sales so far for delivery of all the sales cost, management expenses and financial expenses, sale in domestic market, allocate the circulation costs incurred in exports also in the export cost accounting. In addition, can also according to the foreign
15、 trade enterprises cost and commodity circulation during the cost is divided into direct costs and indirectcosts. Direct costs, as the name implies, is refers to the cost is directly related to commodity circulation; Indirect cost is refers to the commodity circulation indirectly related costs. And
16、cost during the period of this classification is not common in other enterprises. 3 The period charge accounting of foreign trade enterprise In part, the cost during the foreign trade enterprises can be divided into sales cost, management cost and financial cost. During the cost accounting and manag
17、ement, and other enterprises in general, only in a few aspects because of its special operating import and export business and there are some differences. 3.1 Sales cost accounting Sales fee refers to the foreign trade enterprises in the purchase, sales and stock of the costs of various business pro
18、cesses, mainly including the overseas freight, port handling charges, packing, storage fee, customs clearance, commodity inspection fee, commission fee, etc., not included in the operating cost, can only to compensation from the gross profit of the current period. For the correct calculation cost of
19、 sales, especially should pay attention to the overseas freight business accounting, because it is inevitable in the foreign trade enterprises in the export business of a kind of cost of sales. Foreign trade enterprises in export sales products, affirm income when settle the payment for goods, to pa
20、y the freight, after receipt of the shipping company pay for the freight transport department issued, should be rushed back to the original has been included in the part of the cost of sales, and foreign companies will receive a return of the freight into the current income. 3.2 Management costs acc
21、ounting Management fee refers to the foreign trade enterprises to organize and manage the costs of business activity, unique to import and export business, foreign trade enterprises to determine the in their daily business activities must be in contact with a lot of international business. The manag
22、ement expenses including management personnel salary, welfare, business entertainment, consulting fees, depreciation cost, office cost, etc. Foreign trade enterprise accounting management fees, it shall especially for business entertainment expenses of attention. Because the country of import and ex
23、port agent business, act as purchasing agency problem is listed on the commission income business entertainment has special provisions, act as purchasing agency sell import and export agent business income ratio of no more than 2% of the itemized business entertainment expenses, more than 2% of the
24、tax adjustment. And for foreign, foreign trade enterprises generally use direct, namely in foreign-related time-consuming, debit management costs foreign-related subjects, credited cash or bank deposits. 3.3 The costs of financial accountingForeign trade enterprise financial cost means to raise the
25、funds required for the operation and expenses incurred on it is also a content of daily maximum financial expenses incurred. Foreign trade enterprise also can need according to oneself circumstance, would rise as a primary subject for accounting exchange gains and losses. With other enterprise accou
26、nting basic same, so go here. During the foreign trade enterprise cost but also involves the issue of share, attributable principles and methods are basically the same with other enterprises. 3.4 The sharing of period charge Export swap for the correct calculation of each product cost and profit and
27、 loss amount, the enterprise must be the sales cost, management cost and financial cost allocation to each piece or each batch of export commodities, foreign trade enterprises in accordance with the cost occurred during is directly connected with export commodities, can be directly determined or pro
28、portion method were taken respectively, the apportionment of the expenses of export goods will export charges reasonable allocation to the corresponding export business. Such as customs, commodity inspection fee in the contract, namely in the buyers and sellers bid phase can check out in advance, th
29、erefore, can be quoted in through cost project one by one when accumulation into export prices; Cannot be directly recognized to a certain specific export contract and in the buyers and sellers bid stage cant accurate calculation of advance and proportion method can be used. But because of the impor
30、t and export business is often bargaining contract before the performance, so the price must be the total cost of the accounting every purchase in advance, and expenses are often happened in the process of the contract, the foreign trade enterprise in the process of start in terms of export price is
31、 difficult to accurately forecast export contracts to fulfill all the expenses incurred in the process. 4 Some suggestions of period charge accounting for the foreign trade enterprises The expenses of foreign trade enterprises is much higher compared with other enterprises, which requires foreign tr
32、ade enterprise at the same time of establishing and perfecting the financial system during efforts to reduce costs, but the cost of the foreign trade enterprise management under the new situation is not blindly austerity, but to further perfect the cost accounting and management during the period of
33、 relevant measures to try to reduce all kinds of expenses, reduce operating costs, actively meet the challenges of the grim situation. 4.1 Strengthen the expenses during the period of the comprehensive budget management Foreign trade enterprises should, in accordance with the provisions of the accou
34、nting system, in combination with the practical situation of the company attaches great importance to the comprehensive budget management, especially through formulating the plan of project cost, budget, and norm, and the results of comprehensive budget under the layers of decomposition to all depar
35、tments and units, implementing centralized hierarchical management responsibility system, strengthen the cost accounting and management, during the control of cost during the period of spending. All expenses must be true and legal documents, and according to the sequence of examination and approval,
36、 the accounting department to control expense standard and the plan, budget, etc, which is according to prescribed procedures using department approval to spending, and all the expenses included in the relevant account detail course in time, ensure the correctness of the financial processing. 4.2 Cl
37、arify all the fees and their accounting period Due to the export business involves buying and selling of goods, transport, insurance, international settlement and customs, and other links, each link to form the necessary fees, its content is various, the calculation method is not the same, foreign t
38、rade enterprises should strictly divided all the cost during the boundaries between, according to the cost during the prescribed scope of business accounting, such as permanent sales personnel should be regular expenses such as salary, welfare funds included in the cost of sales; Foreign trade enter
39、prises accounting period should be divided clearly during the cost, ensure that belong to this period of all expenses accounted into current, to prevent the enterprises can adjust the profits and losses of the current period. 4.3 Strengthen the trade contract effective measure Save foreign trade set
40、tlement of exchange charge exchange gains and losses is a major part of the foreign trade enterprise financial cost, especially the bank settlement of exchange cost changes greatly, therefore, foreign trade enterprises should fully grasp the changes in the international economic situation, through t
41、he introduction of the exchange rate, interest rate changes beforehand control, analysis and settlement of foreign currency exchange rate changes, strengthen the trade contract benefits, such as when the settlement of exchange to pick the right bank, to choose the right means of foreign exchange set
42、tlement and varieties, make its export proceeds with more protection, to reduce the bank fee, in order to reduce exchange loss. 4.4 Optimize the sales, reduce costs Foreign trade enterprises through the accurate market sales plan, build order convenient customer service system, such as using network
43、 order and order the convenience of clients, help to improve the sales of inventory, cut down the cost of management; Sales department by establishing stable alliance with major customers, make its sales process has more discount sales price, help to cut down the cost of sales By making full use of
44、social resources, USES the specialized sales channels, using the logistics center and distribution of goods, to help reduce the value-added service, save costs arising in the course of their management and operation.译文摘要外贸企业在日常经营活动中不可避免地会发生各种费用, 其中占主要部分的则是期间费用。在经济全球化经营环境下，外贸企业面临国际市场和本国市场的双重竞争，企业的经营风
45、险越来越大。此外，与其他企业会计不同的是,外贸企业的期间费用在经济意义、分类、内容及核算方面都有着其特点,而研究这些特点能让我们对外贸企业期间费用的核算有更加深刻的了解。 关键词：外贸企业；期间费用；核算 1 引言与其他企业相比，外贸企业日常经营活动中涉及最多的主要是自营或代理进出口业务，经营业务的涉外性决定了其期间费用的核算与管理具有一定特殊性。外贸企业日常经营活动中涉及最多的主要是自营或代理的进出口业务。进出口业务将会大量地发生各类港口、码头建设费、运输途中的保险费以及佣金等专项费用。如果不对其加以严格控制, 必将会加重外贸企业对于进出口总成本的负担, 因此通过控制期间费用来增加企业盈利即
46、为外贸企业期间费用的一个重要经济意义。其次, 外贸企业期间费用是反映其经营管理和经济效益的综合指标,加强期间费用管理与核算, 不断降低费用水平,从而达到促进外贸企业管理水平和经济效益提高的经营目的。同时,通过降低出口总成本可以增强出口商品在国际市场的竞争力。 2外贸企业期间费用的分类 首先介绍外贸企业与其他企业相同的分类。按发生的环节不同, 外贸企业期间费用可以分为销售费用、管理费用和财务费用。这种分类与多数企业的期间费用的分类相同,也是最为被广泛接受的分类, 而外贸企业期间费用的日常核算基本也就是按此分类进行的。若按费用与商品流转额的关系来划分, 外贸企业期间费用则包括了可变费用( 即变动费
47、用) 与不变费用( 即固定费用), 从其本质内容来看类似于管理会计中对其他本国企业划分的固定成本与变动成本。 当然除上述之外, 外贸企业期间费用还有其独有的分类。例如, 按其经营业务的性质可以分为进口费用和出口费用。其中进口费用是指外贸企业在进口商品流转的各个环节所发生的各项费用, 主要包括自进口商品运达我国口岸以后到商品销售为止, 在本国发生的各项费用。而出口费用, 相对地则是指外贸企业在出口商品流转过程中发生的各项费用,包括自商品购进至发运销售为止发生的各项销售费用、管理费用与财务费用, 内销、调拨出口商品所发生的各项流通费用也在出口费用中核算。另外, 外贸企业还可以按费用与商品流转的关系
48、将期间费用划分为直接费用和间接费用。顾名思义, 直接费用即是指与商品流转直接相关的费用; 间接费用即是指与商品流转间接相关的费用。而这种期间费用的分类在其他企业也是不常见的。3外贸企业期间费用的核算按发生环节不同，外贸企业期间费用可分为销售费用、管理费用和财务费用。对期间费用的核算与管理和其他企业在总体上基本一致，只是在少数方面因其特殊经营的进出口业务而存在一些差异。3.1销售费用的核算 外贸企业销售费用指其在购、销、存各经营环节所发生的费用，主要包括本国外运费、港口装卸费、包装费、仓储保管费、商品检验费、佣金、报关费等，不能计入营业成本中，只能从当期毛利中得以补偿。为正确核算销售费用，尤其应
49、注意对国外运费的核算，由于它是外贸企业在出口业务中不可避免的一种销售费用。外贸企业在出口销售产品、结清货款时确认收入，对支付的运费，在收到运输公司开具的运司支付的运费时，应冲回原已计入销售费用的部分，并将收到的外国公司交回的运费并入当期收入。3.2管理费用的核算 外贸企业管理费用是指其为组织和管理企业经营活动所发生的费用，外贸企业独有的进出口业务，决定了在其日常经营活动中必定会接触大量的国际业务。其发生的管理费用包括管理人员的工资福利、业务招待费、咨询费、折旧费、办公费等项目。外贸企业核算管理费用时, 应当尤其对业务招待费的列支加以关注。因为国家对代理进出口业务、代购代销收入列支业务招待费问题有专门规定, 代理进出口业务的代购代销收入可按不超过 2% 的比例列支业务招待费, 超过2% 的部分作
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