会计期间费用外文文献.docx

会计期间费用外文文献.docx

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会计期间费用外文文献

会计期间费用外文文献

外文文献原稿和译文

原稿

文献信息作者：

BettezG.

题目：

TheResearchofPeriodChargeAccountingintheForeignTradeEnterprise

期刊：

JournalofIndustrialEcology第8卷，第1期，页码：

53-64.

原文

TheResearchofPeriodChargeAccountingintheForeignTradeEnterprise

BettezG.

Abstract

Foreigntradeenterpriseindailybusinessactivitieswillinevitablyoccurvariousfees,occupiedthemainpartoftheexpenses.Underthemanagementenvironmentofeconomicglobalization,foreigntradeenterprisesfacetheinternationalmarketanddomesticmarketcompetition,themanagementriskoftheenterpriseismoreandmorebig.Inaddition,unlikeotherenterpriseaccounting,foreigntradeenterprisecostduringintheeconomicmeaning,classification,contentandaccountinghasitscharacteristic,andstudythesecharacteristicscanmakeourcostduringtheperiodofforeigntradeenterpriseshaveamoreprofoundunderstanding.

Keywords:

Foreigntradeenterprise;PeriodCharge;Accounting

correctcalculationcostofsales,especiallyshouldpayattentiontotheoverseasfreightbusinessaccounting,becauseitisinevitableintheforeigntradeenterprisesintheexportbusinessofakindofcostofsales.Foreigntradeenterprisesinexportsalesproducts,affirmincomewhensettlethepaymentforgoods,topaythefreight,afterreceiptoftheshippingcompanypayforthefreighttransportdepartmentissued,shouldberushedbacktotheoriginalhasbeenincludedinthepartofthecostofsales,andforeigncompanieswillreceiveareturnofthefreightintothecurrentincome.

3.2Managementcostsaccounting

Managementfeereferstotheforeigntradeenterprisestoorganizeandmanagethecostsofbusinessactivity,uniquetoimportandexportbusiness,foreigntradeenterprisestodeterminetheintheirdailybusinessactivitiesmustbeincontactwithalotofinternationalbusiness.Themanagementexpensesincludingmanagementpersonnelsalary,welfare,businessentertainment,consultingfees,depreciationcost,officecost,etc.Foreigntradeenterpriseaccountingmanagementfees,itshallespeciallyforbusinessentertainmentexpensesofattention.Becausethecountryofimportandexportagentbusiness,actaspurchasingagencyproblemislistedonthecommissionincomebusinessentertainmenthasspecialprovisions,actaspurchasingagencysellimportandexportagentbusinessincomeratioofnomorethan2%oftheitemizedbusinessentertainmentexpenses,morethan2%ofthetaxadjustment.Andforforeign,foreigntradeenterprisesgenerallyusedirect,namelyinforeign-relatedtime-consuming,debitmanagementcostsforeign-relatedsubjects,creditedcashorbankdeposits.

3.3Thecostsoffinancialaccounting

Foreigntradeenterprisefinancialcostmeanstoraisethefundsrequiredfortheoperationandexpensesincurredonitisalsoacontentofdailymaximumfinancialexpensesincurred.Foreigntradeenterprisealsocanneedaccordingtooneselfcircumstance,wouldriseasaprimarysubjectforaccountingexchangegainsandlosses.Withotherenterpriseaccountingbasicsame,sogohere.Duringtheforeigntradeenterprisecostbutalsoinvolvestheissueofshare,attributableprinciplesandmethodsarebasicallythesamewithotherenterprises.

3.4Thesharingofperiodcharge

Exportswapforthecorrectcalculationofeachproductcostandprofitandlossamount,theenterprisemustbethesalescost,managementcostandfinancialcostallocationtoeachpieceoreachbatchofexportcommodities,foreigntradeenterprisesinaccordancewiththecostoccurredduringisdirectlyconnectedwithexportcommodities,canbedirectlydeterminedorproportionmethodweretakenrespectively,theapportionmentoftheexpensesofexportgoodswillexportchargesreasonableallocationtothecorrespondingexportbusiness.Suchascustoms,commodityinspectionfeeinthecontract,namelyinthebuyersandsellersbidphasecancheckoutinadvance,therefore,canbequotedinthroughcostprojectonebyonewhenaccumulationintoexportprices;Cannotbedirectlyrecognizedtoacertainspecificexportcontractandinthebuyersandsellersbidstagecan'taccuratecalculationofadvanceandproportionmethodcanbeused.Butbecauseoftheimportandexportbusinessisoftenbargainingcontractbeforetheperformance,sothepricemustbethetotalcostoftheaccountingeverypurchaseinadvance,andexpensesareoftenhappenedintheprocessofthecontract,theforeigntradeenterpriseintheprocessofstartintermsofexportpriceisdifficulttoaccuratelyforecastexportcontractstofulfillalltheexpensesincurredintheprocess.

4Somesuggestionsofperiodchargeaccountingfortheforeigntradeenterprises

Theexpensesofforeigntradeenterprisesismuchhighercomparedwithotherenterprises,whichrequiresforeigntradeenterpriseatthesametimeofestablishingandperfectingthefinancialsystemduringeffortstoreducecosts,butthecostoftheforeigntradeenterprisemanagementunderthenewsituationisnotblindly"austerity",buttofurtherperfectthecostaccountingandmanagementduringtheperiodofrelevantmeasurestotrytoreduceallkindsofexpenses,reduceoperatingcosts,activelymeetthechallengesofthegrimsituation.

4.1Strengthentheexpensesduringtheperiodofthecomprehensivebudgetmanagement

Foreigntradeenterprisesshould,inaccordancewiththeprovisionsoftheaccountingsystem,incombinationwiththepracticalsituationofthecompanyattachesgreatimportancetothecomprehensivebudgetmanagement,especiallythroughformulatingtheplanofprojectcost,budget,andnorm,andtheresultsofcomprehensivebudgetunderthelayersofdecompositiontoalldepartmentsandunits,implementingcentralizedhierarchicalmanagementresponsibilitysystem,strengthenthecostaccountingandmanagement,duringthecontrolofcostduringtheperiodofspending.Allexpensesmustbetrueandlegaldocuments,andaccordingtothesequenceofexaminationandapproval,theaccountingdepartmenttocontrolexpensestandardandtheplan,budget,etc,whichisaccordingtoprescribedproceduresusingdepartmentapprovaltospending,andalltheexpensesincludedintherelevantaccountdetailcourseintime,ensurethecorrectnessofthefinancialprocessing.

4.2Clarifyallthefeesandtheiraccountingperiod

Duetotheexportbusinessinvolvesbuyingandsellingofgoods,transport,insurance,internationalsettlementandcustoms,andotherlinks,eachlinktoformthenecessaryfees,itscontentisvarious,thecalculationmethodisnotthesame,foreigntradeenterprisesshouldstrictlydividedallthecostduringtheboundariesbetween,accordingtothecostduringtheprescribedscopeofbusinessaccounting,suchaspermanentsalespersonnelshouldberegularexpensessuchassalary,welfarefundsincludedinthecostofsales;Foreigntradeenterprise'saccountingperiodshouldbedividedclearlyduringthecost,ensurethatbelongtothisperiodofallexpensesaccountedintocurrent,topreventtheenterprisescanadjusttheprofitsandlossesofthecurrentperiod.

4.3Strengthenthetradecontracteffectivemeasure

Saveforeigntradesettlementofexchangechargeexchangegainsandlossesisamajorpartoftheforeigntradeenterprisefinancialcost,especiallythebanksettlementofexchangecostchangesgreatly,therefore,foreigntradeenterprisesshouldfullygraspthechangesintheinternationaleconomicsituation,throughtheintroductionoftheexchangerate,interestratechangesbeforehandcontrol,analysisandsettlementofforeigncurrencyexchangeratechanges,strengthenthetradecontractbenefits,suchaswhenthesettlementofexchangetopicktherightbank,tochoosetherightmeansofforeignexchangesettlementandvarieties,makeitsexportproceedswithmoreprotection,toreducethebankfee,inordertoreduceexchangeloss.

4.4Optimizethesales,reducecosts

Foreigntradeenterprisesthroughtheaccuratemarketsalesplan,buildorderconvenientcustomerservicesystem,suchasusingnetworkorderandordertheconvenienceofclients,helptoimprovethesalesofinventory,cutdownthecostofmanagement;Salesdepartmentbyestablishingstablealliancewithmajorcustomers,makeitssalesprocesshasmorediscountsalesprice,helptocutdownthecostofsalesBymakingfulluseofsocialresources,USESthespecializedsaleschannels,usingthelogisticscenteranddistributionofgoods,tohelpreducethevalue-addedservice,savecostsarisinginthecourseoftheirmanagementandoperation.

译文

摘要

外贸企业在日常经营活动中不可避免地会发生各种费用,其中占主要部分的则是期间费用。

在经济全球化经营环境下，外贸企业面临国际市场和本国市场的双重竞争，企业的经营风险越来越大。

此外，与其他企业会计不同的是,外贸企业的期间费用在经济意义、分类、内容及核算方面都有着其特点,而研究这些特点能让我们对外贸企业期间费用的核算有更加深刻的了解。

关键词：

外贸企业；期间费用；核算

1引言

与其他企业相比，外贸企业日常经营活动中涉及最多的主要是自营或代理进出口业务，经营业务的涉外性决定了其期间费用的核算与管理具有一定特殊性。

外贸企业日常经营活动中涉及最多的主要是自营或代理的进出口业务。

进出口业务将会大量地发生各类港口、码头建设费、运输途中的保险费以及佣金等专项费用。

如果不对其加以严格控制,必将会加重外贸企业对于进出口总成本的负担,因此通过控制期间费用来增加企业盈利即为外贸企业期间费用的一个重要经济意义。

其次,外贸企业期间费用是反映其经营管理和经济效益的综合指标,加强期间费用管理与核算,不断降低费用水平,从而达到促进外贸企业管理水平和经济效益提高的经营目的。

同时,通过降低出口总成本可以增强出口商品在国际市场的竞争力。

2外贸企业期间费用的分类

首先介绍外贸企业与其他企业相同的分类。

按发生的环节不同,外贸企业期间费用可以分为销售费用、管理费用和财务费用。

这种分类与多数企业的期间费用的分类相同,也是最为被广泛接受的分类,而外贸企业期间费用的日常核算基本也就是按此分类进行的。

若按费用与商品流转额的关系来划分,外贸企业期间费用则包括了可变费用（即变动费用）与不变费用（即固定费用）,从其本质内容来看类似于管理会计中对其他本国企业划分的固定成本与变动成本。

当然除上述之外,外贸企业期间费用还有其独有的分类。

例如,按其经营业务的性质可以分为进口费用和出口费用。

其中进口费用是指外贸企业在进口商品流转的各个环节所发生的各项费用,主要包括自进口商品运达我国口岸以后到商品销售为止,在本国发生的各项费用。

而出口费用,相对地则是指外贸企业在出口商品流转过程中发生的各项费用,包括自商品购进至发运销售为止发生的各项销售费用、管理费用与财务费用,内销、调拨出口商品所发生的各项流通费用也在出口费用中核算。

另外,外贸企业还可以按费用与商品流转的关系将期间费用划分为直接费用和间接费用。

顾名思义,直接费用即是指与商品流转直接相关的费用;间接费用即是指与商品流转间接相关的费用。

而这种期间费用的分类在其他企业也是不常见的。

3外贸企业期间费用的核算

按发生环节不同，外贸企业期间费用可分为销售费用、管理费用和财务费用。

对期间费用的核算与管理和其他企业在总体上基本一致，只是在少数方面因其特殊经营的进出口业务而存在一些差异。

3.1销售费用