外贸企业向国外销售商品时,经常遇到延期收款的情况。延期收款会增加资金占用,相应增加企业的利息开支。这部分开支一般是在货款外另加延付利息或提高一定比例的售价来补偿。由于现行外贸会计制度对此未作明确规定,各企业对这项业务的核算方法多样,很有必要加以探讨,求得统一,以提高会计核算的正确性。例一:某公司售给国外客商货物一批,货值五万美元,见单后九十天付款,约定在货款外另加延期付款利息4.5％(以年息 When foreign trade companies sell goods abroad, they often encounter delayed payment collection. Deferred collections increase the use of funds and increase the company’s interest expenses accordingly. This part of the expenses is usually compensated by adding a deferred interest or a certain percentage of the selling price in addition to the purchase price. Since the current foreign trade accounting system does not specify this, various companies have different accounting methods for this business, so it is necessary to discuss them and obtain consistency in order to improve the accuracy of accounting. Example 1: A company sells foreign merchants a batch of goods with a value of 50,000 U.S. dollars and pays 90 days after seeing the bills. It is agreed to add a deferred payment interest rate of 4.5% (with annual interest rate).