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外贸企业面向两个市场(国内、国际),使用两种货币(人民币、外币)的业务性质,使其具有经营周期长、业务流程复杂、业务运作手续繁杂、交易方式和结算方式多样、经营风险较大等不同于一般商品流通企业的业务特点。与其业务的复杂性相联系,外贸企业的会计核算也较为复杂,而且往往缺乏统一的规范。其中出口销售收入的确认是难点之一,笔者拟对这一问题发表一点管锥之见。
Foreign trade enterprises are oriented toward two markets (domestic and international) and use the business nature of the two currencies (RMB and foreign currencies) to make them have long business cycle, complex business processes, complicated business procedures, diversified transaction methods and settlement methods, Larger, etc. different from the general commercial circulation of business characteristics. In connection with the complexity of its business, the accounting of foreign trade enterprises is also complicated and often lacks a uniform standard. One of the difficulties in determining the export sales revenue is one of the difficulties that I would like to make on this issue.