目前,外贸企业出口商品的实际收入是按收汇日汇率折合人民币转入出口企业帐户的,而现行的会计处理是按交单日的汇率折算人民币记载“销售收入”,所发生的外汇差价,出口企业将其直接记入“其他收支”项目,作为企业利润(亏损)数的增加或减少,不再涉及商品销售成果。笔者认为这样做法势必造成企业销售盈亏,换汇成本等指标以至企业整个财务成果数字不实。为此,对现行外贸会计中出口销售的处理,应以取得实际外汇收入数,作为销售收入的实际数。在仍实行“收妥结汇”方式时,可设置“商品出口”科目,按品名设子目,核算从库存中转入的已经出口、尚待收汇的商品。同时,设置“国外费用”科目,核算国外外币费用已经发生(付出)而货款尚未收回,不能转记销售帐户的外币费用。在发出商品,取得装运单及备齐全套结汇单证向银行办理交单时,财会部门根据商品出仓单及有关单证借:记“商品出口”科目,贷记 At present, the actual income of foreign trade enterprises’ export commodities is converted into the export enterprise accounts according to the exchange rate at the foreign exchange rate, and the current accounting treatment is based on the exchange rate of the exchange date to convert the RMB record “sales revenue”, and the foreign exchange difference occurred. The export company will directly record it as “other income and expenditure” items, which will increase or decrease the number of profits (losses) of the company, and will no longer involve the sales of goods. The author believes that this approach will inevitably lead to corporate sales and losses, foreign exchange costs and other indicators as well as the company’s entire financial results are not true. For this reason, the actual foreign exchange income should be calculated for the export sales in current foreign trade accounting as the actual number of sales revenue. When the “collection and settlement” method is still implemented, “subject to export” may be set up, subheadings may be set up according to the product name, and the goods that have been exported and still to be collected from stock will be calculated. At the same time, the “Foreign Expenses” subject is set up, accounting for foreign currency charges has occurred (paid) and the purchase price has not yet been recovered, can not be transferred to the foreign currency charge of the sales account. When issuing goods, obtaining a shipping slip and preparing a complete set of settlement documents to hand over to the bank, the finance and accounting department will, based on the merchandise withdrawal order and relevant documents, record the title of “goods export” and credit