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(一)会计核算1、对外贸易会计核算的对象、方法和主要特点。2、对外贸易财会工作的任务。3、对外贸易企业会计核算的主要组织形式。4、对外贸易企业会计科目设置的要求。5、会计帐簿的种类及用途。自营出口销售及应收国外帐款明细帐设置的要求。6、对外贸易企业会计凭证的种类及其作用。7、出口商品收购、调入业务应取得的凭证及其帐务处理。8、出口商品加工的方式及其帐务处理。9、对外贸易企业商品销售成本的计算及其结转方法。
(I) Accounting 1. The object, method and main features of foreign trade accounting. 2, the task of foreign trade accounting work. 3. The main organizational form of accounting for foreign trade enterprises. 4. Requirements for the establishment of accounting subjects for foreign trade enterprises. 5. The types and uses of accounting books. Self-operated export sales and accounts receivable from foreign accounts. 6. The type and role of accounting documents for foreign trade enterprises. 7. Voucher for the acquisition and transfer of export commodities and the handling of accounts. 8. The method of export commodity processing and its accounting treatment. 9. The calculation of the cost of goods sold by foreign trading companies and the method of transfer.