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工业企业自营出口业务是我国外贸体制改革中的新生事物,它的出现导致了企业生产经营诸方面的变化,并由此引出一系列亟待研究解决的新课题,本文试就自营出口业务财会管理的特点作一浅析,并对加强自营出口业务的会计核算和财务管理提出若干建议。一、工业企业自营出口业务财会管理的新特点工业企业自营出口业务是国家对符合一定条件的工业企业或集团,赋予其外贸进出口权,在享受政府给予的优惠政策前提下,承包出口收汇等任务,自主经营,自负盈亏,财会管理的特点表现在:(一)会计核算和财务管理兼有工业和外贸双重特性。企业承担生产和外销双重任务,在会计核算中,既要算商品生产成本,又要算商品流通成本及由此产
The self-export business of industrial enterprises is a new thing in the reform of China’s foreign trade system. Its emergence has led to the changes in various aspects of the production and operation of enterprises, and has led to a series of new topics that are urgently needed to be studied and solved. Management characteristics for a brief analysis, and to strengthen self-export business accounting and financial management made a number of recommendations. I. New Features of Accounting Management in Self-owned Export of Industrial Enterprises The self-operated export of industrial enterprises is the state’s right to import and export of industrial enterprises or groups meeting certain conditions. Under the premise of enjoying preferential policies given by the government, the export of contracted exports Income and other tasks, self-employed, self-financing, accounting management features: (A) accounting and financial management of both industrial and foreign trade double features. Enterprises assume the dual tasks of production and export, in accounting, it is necessary to count the cost of goods, but also to calculate the cost of goods circulation and the resulting