外贸企业的出口商品,在收购、运输、保管、销售、结汇等流转过程中,发生大量的物资收付、经济往来、费用开支等经济业务,它集中反映在“库存出口商品”、“自营出口销售”和“国外帐款结算”等三本帐册上。因此,在会计核算中,就要记好用好这三本主要帐册,充分发挥会计工作在提高企业经济效益中的积极作用。一、发挥“库存出口商品”帐对资金运用的控制作用。首先是利用“库存出口商品”三级明细帐加强对进货计划的监督。即在每一商品帐户上,写明年度,季度或月度的计划内和计划外的收购数。在记帐时,加以对照监督,如有超计划收购,必须办理追补计划,才能按计划供应资金。这样,既控 In the process of acquisition, transportation, custody, sales, and foreign exchange, foreign trade companies’ export goods undergo a large number of economic transactions such as receipts and payments of materials, economic transactions, and expenses, and they are concentrated in the “export of inventory products” and “self- “Export sales” and “foreign account settlement” and other three books. Therefore, in accounting, it is necessary to make good use of these three major books, and give full play to the positive role of accounting work in improving the economic efficiency of enterprises. First, play the “inventory export commodities” account of the use of funds to control the role. The first is to strengthen the supervision of the purchase plan by using the three-level subsidiary account of “inventory export commodities.” That is, on each commodity account, the number of planned, unplanned acquisitions of the year, quarter, or month is stated. When checking accounts, they should be supervised. If there are over-planned acquisitions, they must go through a recovery plan before they can supply funds as planned. In this way, both control