我国进出口贸易企业银行结算的主要方式包括 T/T、D/P 或 D/A、信用证三种,其中,信用证结算方式凭借其较高的安全性而被大多数企业所采用。目前,我国会计制度对进口商品开具信用证的会计核算的规定是:当企业向银行申请开出信用证用于支付国外供货商货款时,按企业提供的保证金数额借记“其他货币资金——信用证存款”科目,贷记“银行存款”科目;当企业收到国外供货商信用证结算凭证及所附发票账单时,借记“物资采购”、“应交税金——应交增值税(进项税额)”科目,贷记“其他货币资金——信用证 China’s import and export trade, the main method of bank settlement, including T / T, D / P or D / A, letters of credit three, of which, the letter of credit settlement by virtue of its high security by most enterprises. At present, the accounting system of China’s accounting system for issuing letters of credit for imported goods stipulates that when an enterprise applies to a bank for issuing a letter of credit for the payment of foreign suppliers’ payment, the amount of the deposit provided by the enterprise shall be debited ”Other Monetary Funds - credit deposit “subjects, credit ” bank deposit “subjects; when the business receipt of foreign suppliers of letters of credit settlement invoices and attached invoices, debit ” material procurement “, ” should Taxes payable - VAT (VAT) “subjects, credit ” Other monetary funds - letters of credit