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在外贸企业中,国外帐款结算占全部结算资金相当大的比重.以天津口岸某年度为例,国外帐款结算占结算资金全部的78.63%.其中,应收国外帐款(货款)在国外帐款结算中又占有相当大的比重.因此,重点管好这一项资金,有利于加快企业资金周转,保证国家安全收汇. 加强对应收国外帐款管理的具体方法有两种. 一、帐薄管理法.这种方法主要是借助帐薄分别按有证出口、无证出口,按国别、或币别、或客户设立帐户.以商品装运销售后作为应收国外帐款发生起点入帐.估算不同国家或地区,不同币别,不同收汇方式和付款期限,再加上里程和国外银行
In foreign trade companies, foreign account settlement accounts for a large proportion of all settlement funds. Take Tianjin Port as an example, foreign account settlement accounted for 78.63% of all settlement funds. Among them, accounts receivable abroad (loan) abroad Account settlement also accounts for a considerable proportion. Therefore, focusing on managing this fund will help speed up the turnover of the company’s capital and secure the country’s safe foreign exchange collection. There are two specific ways to strengthen the management of foreign accounts receivable. Account book management law. This method is mainly based on account books, respectively, according to the export license, export without a license, according to the country, or currency, or customers to set up an account. After the sale of goods for sale as the origin of foreign accounts receivable receivable Accounts. Estimate different countries or regions, different currencies, different payment methods and payment terms, plus mileage and foreign bank