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进料加工复出口业务是近年来外贸改革中大力发展的一项新业务,国家为了解决国内原材料短缺,拨出一定的周转外汇,进口一定的紧缺原材料,加工成产品后再出口,是实施我国沿海地区经济发展战略,“大进大出”、“两头在外”的重要内容。目的是更多地利用国际市场的资源,发挥我国劳动力成本低廉的优势,加工增值,扩大出口创汇。由于这是一项新的业务,有关会计核算的改革没有配套,我们发现一些外贸企业对这一业务的会计核算的帐务处理五花八门,影响了对这一业务的正确反映。根据现行有关制度和工作实践,对此提出自己一点粗浅看法,供大家参考。进料加工复出口业务,进料是一笔买卖,加工再出口又是一笔买卖,经过进口、加工、出口三个环节。
The re-export business of feed processing is a new business developed vigorously in the foreign trade reform in recent years. In order to solve the shortage of domestic raw materials, the state allocates a certain amount of foreign exchange for its turnover, imports certain shortage of raw materials and processes them into products for export before exporting. Coastal economic development strategy, “big big out”, “two heads out” an important part. The purpose is to make more use of the resources of the international market, give full play to the advantages of low labor cost in our country, increase the value added and expand the export of foreign exchange earning foreign exchange. Since this is a new business, there is no supporting reform on accounting. We find that some foreign trade enterprises account for a wide variety of accounting issues in this business, affecting the correct reflection of this business. According to the existing relevant systems and work practices, I put forward my own point of view for your reference. Import processing re-export business, the feed is a sale, processing and then export is a sale, after import, processing, export three links.