试论补偿贸易的财务管理与会计核算

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补偿贸易是七十年代初新发展起来的一种贸易形式,又是我国利用外资,引进先进设备或先进技术的一种方式.它的主要特点是贸易与信贷的结合.以赊销或信贷为基础,双方以对销商品为条件,所以又称往返贸易或对销贸易.其基本内容是:国内企业不以现汇支付,而用赊销或贷款的方式购买国外设备、生产技术,然后利用国外提供的这些条件,去开发资源或改造老企业,或建设所有权完全归自己所有的工厂或车间,建设项目竣工投产后,不用现汇偿还,而以产品分期分批或一次偿还.偿还方法大体上有两种:一是直接补偿,即以国外厂商提供的先进技术或设备所直接生产的产品,返销对方,直接进行补偿;二是间接补偿,即我方不 Compensation trade is a new form of trade developed in the early 1970s, and it is also a way for China to use foreign investment and introduce advanced equipment or advanced technology. Its main feature is the combination of trade and credit. It is based on credit sales or credit. The two sides regard the counterfeit goods as a condition, so it is also called round-trip trade or counter trade. The basic content is: domestic enterprises do not pay in cash, but use foreign currency or loans to purchase foreign equipment, production technology, and then use foreign supplies. These conditions are to develop resources or renovate old companies, or to build factories or workshops whose ownership is entirely owned by them. After the construction projects are completed and put into production, they will not be repaid in cash, and the products will be repaid in batches or in a lump sum. There are basically two methods of repayment. : First, direct compensation, that is, products that are directly produced by advanced technology or equipment provided by foreign manufacturers, are sold back to the other party and directly compensated; second, indirect compensation, that is, we are not
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