县级外贸企业收购的出口土特产品有的是经过挑选整理后再上调专业公司运往口岸的,对出口商品的挑选整理是基层外贸企业的一项重要工作。有的企业在商品的挑选整理过程中,存在以下问题,(一)待挑选整理的商品的出库既无领发凭证,更谈不上会计控制,以致升损数量不明,原因不清。造成浪费,丢失,保管不善等现象也无法追究责任。(二)商品挑选整理过程中所必要的低值易耗品、及物料用品,如萝筐、加工板,绳索等,系一次摊入有关商品的进价成本,因此,有关人员对这类用具不进行认真管理,增加了浪费,也提高了商品的进价成本。针对上述情况,有必要对出口商品的挑选整理及其用品实行必要的账务控制。仓库付出待挑选整理的商品时,须凭发货单发货,并及时登记各类商品明细账。对于随货发出的麻袋、竹篓等包装物 Some export-oriented products purchased by county-level foreign trade enterprises are picked up and then raised to specialized ports for transport. Selection and sorting of export commodities is an important task for grass-roots foreign trade enterprises. Some enterprises have the following problems in the selection and sorting of commodities: (1) The warehouses for the products to be sorted out have neither the certificate of certification nor the accounting control, so that the quantity of ascending loss is unknown and the reasons are unclear. Caused by waste, loss, mismanagement and other phenomena can not be held accountable. (2) Low-value consumable items and material supplies such as radish baskets, processing boards and ropes which are necessary for the process of product selection and sorting are allotted to the purchase price of the relevant commodity at a time. Therefore, Without careful management, increased waste, but also increased the purchase price of goods. In view of the above situation, it is necessary to carry out the necessary accounting control over the selection and sorting of export commodities and their supplies. Warehouse to be selected finishing the goods, the invoice must be shipped, and timely registration of various types of goods breakdown. With the issue of sacks, bamboo baskets and other packaging