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按现行外贸会计制度规定,自营进口业务中,以外币支付的国外运保费转作商品流通费处理。笔者认为这是不合理的。因为,第一,不能正确反映进口每美元赔赚额;第二,不能正确计算进口费用水平。从而不利于进口费用的管理,也不利于对进口业务进行正确决策。建议将自营进口业务发生的外币费用列入自营进口销售成本,不列入进口商品流通费。这样在自营进口销售帐户借方可以全面地
According to the provisions of the current accounting system for foreign trade, foreign-funded insurance premiums paid in foreign currencies are converted into commodities circulation fees for self-import business. I think this is unreasonable. Because, first, we can not correctly reflect the amount of money we pay per dollar for imports; second, we can not correctly calculate the level of import expenses. Which is not conducive to the management of import costs, is not conducive to the right to make decisions on import business. It is recommended that the foreign currency costs incurred in the import of self-employed be included in the cost of self-employed import and sales and not included in the import circulation of commodities. Such a self-employed import sales account debit can be comprehensive