会计期间费用外文文献共11页.docx
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1、精选优质文档-倾情为你奉上外文文献原稿和译文原 稿文献信息 作者:Bettez G. 题目:The Research of Period Charge Accounting in the Foreign Trade Enterprise 期刊:Journal of Industrial Ecology 第8卷,第1期,页码:53-64. 原文 The Research of Period Charge Accounting in the Foreign Trade Enterprise Bettez G. Abstract Foreign trade enterprise in daily b
2、usiness activities will inevitably occur various fees, occupied the main part of the expenses. Under the management environment of economic globalization, foreign trade enterprises face the international market and domestic market competition, the management risk of the enterprise is more and more b
3、ig. In addition, unlike other enterprise accounting, foreign trade enterprise cost during in the economic meaning, classification, content and accounting has its characteristic, and study these characteristics can make our cost during the period of foreign trade enterprises have a more profound unde
4、rstanding.Keywords: Foreign trade enterprise; Period Charge; Accounting 1 Introduction Compared with other enterprises, foreign trade enterprises involved in the day to day business activities is the most main proprietary or import and export agent business, the character of trade determines its cos
5、ts during the period of business accounting and management has certain particularity. Most foreign trade enterprises involved in the day-to-day business activities mainly by the import and export business of self-support goods or the agent. Import and export business will happen in a lot of all kind
6、s of insurance premium of the port, port construction fee, transportation and commissions and other special expenses. If not strictly control them, will aggravate the burden for the total cost of the import and export of foreign trade enterprises and costs to increase profits by controlling the time
7、 for foreign trade enterprise expenses during the period of an important economic significance. Second, during the foreign trade enterprise cost reflects the management comprehensive index and economic benefit, strengthen cost accounting and management during the period, lower cost level unceasingly
8、 so as to promote the foreign trade enterprise management level and economic benefits of business purpose. At the same time, the total cost by reducing export can enhance the competitiveness of export commodities in the international market. 2 The period charge classification of foreign trade enter
9、prise First of all, introduce foreign trade enterprises and other enterprises of the same classification. According to the link, during the foreign trade enterprise cost can be divided into sales cost, management expenses and financial expenses. This kind of classification and classification of most
10、 enterprises during the cost the same, is also the most widely accepted classification, and the foreign trade enterprise expenses during the period of daily accounting basic also is according to the classification. In terms of cost and the relationship of the amount of commodity circulation, during
11、the foreign trade enterprise cost includes the variable cost (that is, the change fee) with the same cost (that is, the fixed fee), from its essence content is similar to the management accounting to other domestic enterprises in the division of the fixed cost and variable cost. Of course in additio
12、n to the above, costs and its unique classification during foreign trade enterprises. For example, according to the nature of the business can be divided into import and export expenses. Including import cost is refers to the foreign trade enterprises in import commodity circulation of each link of
13、expenses, mainly including the delivery of imported goods to the port to the goods after sales so far in our country, expenses incurred in their own country. And export charges, relatively is refers to the foreign trade enterprises in export the expenses incurred during the process of commodity circ
14、ulation, including from merchandise purchases to sales so far for delivery of all the sales cost, management expenses and financial expenses, sale in domestic market, allocate the circulation costs incurred in exports also in the export cost accounting. In addition, can also according to the foreign
15、 trade enterprises cost and commodity circulation during the cost is divided into direct costs and indirectcosts. Direct costs, as the name implies, is refers to the cost is directly related to commodity circulation; Indirect cost is refers to the commodity circulation indirectly related costs. And
16、cost during the period of this classification is not common in other enterprises. 3 The period charge accounting of foreign trade enterprise In part, the cost during the foreign trade enterprises can be divided into sales cost, management cost and financial cost. During the cost accounting and manag
17、ement, and other enterprises in general, only in a few aspects because of its special operating import and export business and there are some differences. 3.1 Sales cost accounting Sales fee refers to the foreign trade enterprises in the purchase, sales and stock of the costs of various business pro
18、cesses, mainly including the overseas freight, port handling charges, packing, storage fee, customs clearance, commodity inspection fee, commission fee, etc., not included in the operating cost, can only to compensation from the gross profit of the current period. For the correct calculation cost of
19、 sales, especially should pay attention to the overseas freight business accounting, because it is inevitable in the foreign trade enterprises in the export business of a kind of cost of sales. Foreign trade enterprises in export sales products, affirm income when settle the payment for goods, to pa
20、y the freight, after receipt of the shipping company pay for the freight transport department issued, should be rushed back to the original has been included in the part of the cost of sales, and foreign companies will receive a return of the freight into the current income. 3.2 Management costs acc
21、ounting Management fee refers to the foreign trade enterprises to organize and manage the costs of business activity, unique to import and export business, foreign trade enterprises to determine the in their daily business activities must be in contact with a lot of international business. The manag
22、ement expenses including management personnel salary, welfare, business entertainment, consulting fees, depreciation cost, office cost, etc. Foreign trade enterprise accounting management fees, it shall especially for business entertainment expenses of attention. Because the country of import and ex
23、port agent business, act as purchasing agency problem is listed on the commission income business entertainment has special provisions, act as purchasing agency sell import and export agent business income ratio of no more than 2% of the itemized business entertainment expenses, more than 2% of the
24、tax adjustment. And for foreign, foreign trade enterprises generally use direct, namely in foreign-related time-consuming, debit management costs foreign-related subjects, credited cash or bank deposits. 3.3 The costs of financial accountingForeign trade enterprise financial cost means to raise the
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