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现行对外贸易会计制度规定:在购进商品时。如货先到入库而尚未承付货款时,平时通过“在途出口商品”(贷方)帐户核算,月末,则应将“在途出口商品”的贷方金额(货先到尚未付款之金额)一笔转入“国内帐款结算——结算凭证未到应付款”帐户,下月初,再用相同的会计分录以红字金额原数冲回。我认为外贸不同于商业或其它行业,不需要每月编制“资金平衡表”,不需要详细的资金占用或资金来源项目。为了在会计月报表上正确反映商品资金的占用情况,可采取表调帐不调的办法即可。若仅为了一时帐表相符(制表时转,编完表再冲),而反复调帐,是没有多大意义的。
The current foreign trade accounting system provides: When purchasing goods. If the goods arrive at the warehouse and the goods have not yet been pledged, they are usually accounted for in the “export goods” (credit) account, and at the end of the month, the credit amount of the “export goods in transit” (the amount of goods that have not yet been paid) should be added Transferred to the “Domestic Account Settlement - Settlement Voucher Not Arrears Payable” account, and at the beginning of next month, use the same accounting entries to redeem the original amount of the red word. I think that foreign trade is different from commercial or other industries. It does not require monthly preparation of a “balance sheet” and does not require detailed capital occupation or funding sources. In order to correctly reflect the occupancy of commodity funds on the monthly statements of accounts, the method of adjusting the balance of the accounts may be adopted. If it is only for a moment when the account table matches (the time when the tabulation is made, and the schedule is redone), it is not meaningful to repeat the adjustment.