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一、自营进口销售成立的确认和作价原则外贸企业自营进口的商品,以开出进口结算单向国內用户办理贷款结算为商品销售成立的确认条件。外贸企业向国内用户办理贷款结算,有货到结算、出库结算和单到结算三种情况。货到结算,是指外贸企业收到外运公司通知进口商品已到达我国港口后才向国内用户办理的贷款结算,出库结算,是指外贸企业的进口商品到货后先入库存,后销售出库时向国内用户办理的贷款结算;单到结算,是指外贸企业不管进口商品是否到达我国港口,只要收到银行转来的国外付款单据经确认符合合同规定,便可向国内用户办理的贷款结算。是采取货到结算还是单到结算,由外贸企业和国内用户商定。
First, the establishment of self-employed import and export confirmed the establishment and pricing principle Foreign trade enterprises import their own goods, to open the import settlement bills to domestic users for settlement of loans established for the sale of goods to confirm the conditions for the establishment. Foreign trade enterprises to domestic users for loan settlement, stock to settlement, a library settlement and settlement to three cases. The settlement of goods refers to the foreign trade enterprises received the Sinotrans companies to inform the import of goods to reach our port after the domestic users for the loan settlement, a settlement, is the import of foreign trade enterprises after the arrival of inventory, after the sale When the library to the domestic users of the loan settlement; single to settlement, refers to the foreign trade enterprises regardless of whether the imported goods to reach our port, as long as the receipt of the bank transfer of foreign payment documents confirmed that the contract, the loan can be handled to domestic users Settlement. Is to take the goods to settle or single to settlement, agreed by foreign trade enterprises and domestic users.