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外贸企业进口商品成本的核算方法,是以对外合同成交价格为基础,无论合同是以离岸价、到岸价或其他何种价格成交,进口商品均一律按照合同价格记帐.除了以到岸价成交的商品以外,凡属合同规定应由我方自负国外运杂、保险等费用,均通过“商品流通费”科目处理,而不记入商品进价成本. 把对外合同价格作为进口商品成本核算的统一口径,从理论上讲是无可非议的,对于检查合同进度、信用证付汇情况等,也不无便利之处.但是在考核财务指标或将不同时期指标进行对比时,则暴露不少缺点和问题: 一、记帐成本由于对外“价格条件”不一致,失去对比的可能性.例
The accounting method for the cost of imported goods by foreign trade companies is based on the transaction price of foreign contracts. Whether the contract is traded on the FOB, CIF, or other price, the imported goods are all billed at the contract price. In addition to the goods that are sold under the contract, all costs incurred by us, such as foreign shipments and insurance, shall be handled through the “commodity circulation fee” subject matter and not charged to the purchase price of the goods. The foreign contract price shall be used as the cost of imported goods. The unified caliber of accounting is theoretically unquestionable. It is not without convenience for checking the progress of contracts and the payment of letters of credit. However, when assessing financial indicators or comparing indicators of different periods, they are exposed. Disadvantages and problems: First, accounting costs due to inconsistent external “price conditions”, the possibility of losing the contrast.