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五、自营出口核算的程序和帐务处理根据上述自营出口销售收入和销售进价的核算.兹将主要帐务处理的会计分录.分别例示于后. 1、托运及出口 (1)对日本出口甲商品一批.业务部门开出商品出仓凭证。连同出口发票等单据.通过储运部门向外运公司办理托运.财会部门凭出仓凭证作如下分录, 借:待运和发出商品 40000.00 贷:库存出口商品——甲商品 40000.00 (2)收到有关部门送来已向银行交单的出口发票副本,在与上述出仓凭证的内容核对完全相符后.根据发票内容.CIF大阪7500美元.扣除出口佣金4%.计300美元后,销售货款净额7200美元.按当日美元银行买入价(100美元=371.27人民币)折合人
V. Procedures and Accounting of Self-supporting Export Accounting According to the above accounting of self-operated export sales and sales price, the accounting records of the major accounts are given separately as follows: 1. Shipping and export (1) A group of Japanese exports of goods to a business unit out of goods vouchers. Together with the export invoices and other documents through the storage and transportation departments to the Sinotrans for the consignment. Accounting Department with the following vouchers for entry, by: To be shipped and issued goods 40000.00 Credit: Stock export commodities - A commodity 40000.00 (2) received To the relevant departments have been sent to the bank to pay a single copy of the export invoice, with the contents of the above certificate of storage exactly match the check. According to the invoice content .CIF Osaka 7500 US dollars.After deducting export commissions 4% .Total 300 dollars, the sale of money The net amount of 7200 US dollars.By the same day the dollar bank purchase price (100 US dollars = 371.27 yuan) equivalent