外文文献.docx
《外文文献.docx》由会员分享,可在线阅读,更多相关《外文文献.docx(7页珍藏版)》请在冰豆网上搜索。
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
1Introduction
Comparedwithotherenterprises,foreigntradeenterprisesinvolvedinthedaytodaybusinessactivitiesisthemostmainproprietaryorimportandexportagentbusiness,thecharacteroftradedeterminesitscostsduringtheperiodofbusinessaccountingandmanagementhascertainparticularity.Mostforeigntradeenterprisesinvolvedintheday-to-daybusinessactivitiesmainlybytheimportandexportbusinessofself-supportgoodsortheagent.Importandexportbusinesswillhappeninalotofallkindsofinsurancepremiumoftheport,portconstructionfee,transportationandcommissionsandotherspecialexpenses.Ifnotstrictlycontrolthem,willaggravatetheburdenforthetotalcostoftheimportandexportofforeigntradeenterprisesandcoststoincreaseprofitsbycontrollingthetimeforforeigntradeenterpriseexpensesduringtheperiodofanimportanteconomicsignificance.Second,duringtheforeigntradeenterprisecostreflectsthemanagementcomprehensiveindexandeconomicbenefit,strengthencostaccountingandmanagementduringtheperiod,lowercostlevelunceasingly,soastopromotetheforeigntradeenterprisemanagementlevelandeconomicbenefitsofbusinesspurpose.Atthesametime,thetotalcostbyreducingexportcanenhancethecompetitivenessofexportcommoditiesintheinternationalmarket.
2Theperiodchargeclassificationofforeigntradeenterprise
Firstofall,introduceforeigntradeenterprisesandotherenterprisesofthesameclassification.Accordingtothelink,duringtheforeigntradeenterprisecostcanbedividedintosalescost,managementexpensesandfinancialexpenses.Thiskindofclassificationandclassificationofmostenterprisesduringthecostthesame,isalsothemostwidelyacceptedclassification,andtheforeigntradeenterpriseexpensesduringtheperiodofdailyaccountingbasicalsoisaccordingtotheclassification.Intermsofcostandtherelationshipoftheamountofcommoditycirculation,duringtheforeigntradeenterprisecostincludesthevariablecost(thatis,thechangefee)withthesamecost(thatis,thefixedfee),fromitsessencecontentissimilartothemanagementaccountingtootherdomesticenterprisesinthedivisionofthefixedcostandvariablecost.
Ofcourseinadditiontotheabove,costsanditsuniqueclassificationduringforeigntradeenterprises.Forexample,accordingtothenatureofthebusinesscanbedividedintoimportandexportexpenses.Includingimportcostisreferstotheforeigntradeenterprisesinimportcommoditycirculationofeachlinkofexpenses,mainlyincludingthedeliveryofimportedgoodstotheporttothegoodsaftersalessofarinourcountry,expensesincurredintheirowncountry.Andexportcharges,relativelyisreferstotheforeigntradeenterprisesinexporttheexpensesincurredduringtheprocessofcommoditycirculation,includingfrommerchandisepurchasestosalessofarfordeliveryofallthesalescost,managementexpensesandfinancialexpenses,saleindomesticmarket,allocatethecirculationcostsincurredinexportsalsointheexportcostaccounting.Inaddition,canalsoaccordingtotheforeigntradeenterprisescostandcommoditycirculationduringthecostisdividedintodirectcostsandindirectcosts.Directcosts,asthenameimplies,isreferstothecostisdirectlyrelatedtocommoditycirculation;Indirectcostisreferstothecommoditycirculationindirectlyrelatedcosts.Andcostduringtheperiodofthisclassificationisnotcommoninotherenterprises.
3Theperiodchargeaccountingofforeigntradeenterprise
Inpart,thecostduringtheforeigntradeenterprisescanbedividedintosalescost,managementcostandfinancialcost.Duringthecostaccountingandmanagement,andotherenterprisesingeneral,onlyinafewaspectsbecauseofitsspecialoperatingimportandexportbusinessandtherearesomedifferences.
3.1Salescostaccounting
Salesfeereferstotheforeigntradeenterprisesinthepurchase,salesandstockofthecostsofvariousbusinessprocesses,mainlyincludingtheoverseasfreight,porthandlingcharges,packing,storagefee,customsclearance,commodityinspectionfee,commissionfee,etc.,notincludedintheoperatingcost,canonlytocompensationfromthegrossprofitofthecurrentperiod.Forthecorrectcalculationcostofsales,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,incombinationwit