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努力开拓国际市场,争取出口创汇,是我国经济建设的大政方针之一。商品出口创汇成本是衡量出口企业经济效益的一项综合指标,它反映出口商品总成本与创汇收入(美元)的综合比率。本文试就出口企业换汇成本的事前预测、事中核算和事后考核等问题谈一些粗浅认识。一、出口换汇成本的事前预测企业业务部门在签订每一份出口合同时,都应事先会同财会部门对该种出口商品的换汇成本进行预测,填写出口换汇成本测算表,在表中列明出口成交价、国外运保费、佣金,以此算出销售净收入;再列明商
Efforts to open up the international market and strive for foreign exchange through exports are one of the major policies for China’s economic construction. The cost of foreign exchange earned through exports of goods is a comprehensive measure of the economic benefits of exporting enterprises. It reflects the combined ratio of the total cost of exported goods to the income from foreign exchange (in U.S. dollars). This article attempts to talk about some of the superficial understandings of the export companies’ exchange forecasting costs, in-flight calculations, and post-assessment evaluations. First, the forecast of the cost of export-exchange-exchange costs: When signing each export contract, the business department of the company should make a forecast in advance with the finance and accounting department about the cost of re-export foreign exchange for such export commodities. Set out the export transaction price, foreign transportation premium, commission, to calculate the net sales income;