外文文献

北京化工大学北方学院毕业设计（论文）——外文文献原稿和译文

外文文献原稿和译文

原

稿

文献信息

作者：

Bettez G.

题目：

The Research of Period Charge Accounting in the Foreign Trade

Enterprise

期刊：

Journal of Industrial Ecology

第

8

卷，第

1

期，页码：

53-64.

原文

The Research of Period Charge Accounting in the Foreign Trade Enterprise

Bettez G.

Abstract

Foreign trade enterprise in daily business activities will inevitably occur various

fees, occupied the main part of the expenses. Under the management environment of

economic

globalization,

foreign

trade

enterprises

face

the

international

market

and

domestic market competition, the management risk of the enterprise is more and more

big.

In

addition,

unlike

other

enterprise

accounting,

foreign

trade

enterprise

cost

during

in

the

economic

meaning,

classification,

content

and

accounting

has

its

characteristic, and study these characteristics can make our cost during the period of

foreign trade enterprises have a more profound understanding.

Keywords: Foreign trade enterprise; Period Charge; Accounting

1

北京化工大学北方学院毕业设计（论文）——外文文献原稿和 译文

1 Introduction

Compared with other enterprises, foreign trade enterprises involved in the day to

day

business

activities

is

the

most

main

proprietary

or

import

and

export

agent

business,

the

character

of

trade

determines

its

costs

during

the

period

of

business

accounting and management has certain particularity. Most foreign trade enterprises

involved

in

the

day-to-day

business

activities

mainly

by

the

import

and

export

business of self-support goods or the agent. Import and export business will happen in

a

lot

of

all

kinds

of

insurance

premium

of

the

port,

port

construction

fee,

transportation

and

commissions

and

other

special

expenses.

If

not

strictly

control

them, will aggravate the burden for the total cost of the import and export of foreign

trade enterprises and costs to increase profits by controlling the time for foreign trade

enterprise expenses during the period of an important economic significance. Second,

during the foreign trade enterprise cost reflects the management comprehensive index

and economic benefit, strengthen cost accounting and management during the period,

lower

cost

level

unceasingly,

so

as

to

promote

the

foreign

trade

enterprise

management level and economic benefits of business purpose. At the same time, the

total cost by reducing export can enhance the competitiveness of export commodities

in the international market.

2 The period charge classification of foreign trade enterprise

First of all, introduce foreign trade enterprises and other enterprises of the same

classification. According to

the link, during the

foreign trade enterprise cost

can be

divided

into

sales

cost,

management

expenses

and

financial

expenses.

This

kind

of

classification and classification of most enterprises during the cost the same, is also

the

most

widely

accepted

classification,

and

the

foreign

trade

enterprise

expenses

during the period of daily accounting basic also is according to the classification. In

terms of cost and the relationship of the amount of commodity circulation, during the

foreign trade enterprise cost includes the variable cost (that is, the change fee) with

the

same

cost

(that

is,

the

fixed

fee),

from

its

essence

content

is

similar

to

the

management accounting to other domestic enterprises in the division of the fixed cost

and variable cost.

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北京化工大学北方学院毕业设计 （论文）——外文文献原稿和译文

Of

course

in

addition

to

the

above,

costs

and

its

unique

classification

during

foreign trade enterprises. For example, according to the nature of the business can be

divided into import and export expenses. Including import cost is refers to the foreign

trade

enterprises

in

import

commodity

circulation

of

each

link

of

expenses,

mainly

including the delivery of imported goods to the port to the goods after sales so far in

our country, expenses incurred in their own country. And export charges, relatively is

refers

to

the

foreign

trade

enterprises

in

export

the

expenses

incurred

during

the

process of commodity circulation, including from merchandise purchases to sales so

far

for

delivery

of

all

the

sales

cost,

management

expenses

and

financial

expenses,

sale in domestic market, allocate the circulation costs incurred in exports also in the

export cost accounting. In addition, can also according to the foreign trade enterprises

cost

and

commodity

circulation

during

the

cost

is

divided

into

direct

costs

and

indirectcosts. Direct costs, as the name implies, is refers to the cost is directly related

to

commodity

circulation;

Indirect

cost

is

refers

to

the

commodity

circulation

indirectly

related

costs.

And

cost

during

the

period

of

this

classification

is

not

common in other enterprises.

3 The period charge accounting of foreign trade enterprise

In

part,

the

cost

during

the

foreign

trade

enterprises

can

be

divided

into

sales

cost,

management

cost

and

financial

cost.

During

the

cost

accounting

and

management,

and

other

enterprises

in

general,

only

in

a

few

aspects

because

of

its

special operating import and export business and there are some differences.

3.1 Sales cost accounting

Sales fee refers to the foreign trade enterprises in the purchase, sales and stock

of the costs of various business processes, mainly including the overseas freight, port

handling charges, packing, storage fee, customs clearance, commodity inspection fee,

commission

fee,

etc.,

not

included

in

the

operating

cost,

can

only

to

compensation

from the gross profit of the current period. For the correct calculation cost of sales,

especially should pay attention to the overseas freight business accounting, because it

is inevitable in the foreign trade enterprises in the export business of a kind of cost of

sales. Foreign trade enterprises in export sales products, affirm income when settle the

payment for goods, to pay the freight, after receipt of the shipping company pay for

3

北京化工大学北方学院 毕业设计（论文）——外文文献原稿和译文

the freight transport department issued, should be rushed back to the original has been

included in the part of the cost of sales, and foreign companies will receive a return of

the freight into the current income.

3.2 Management costs accounting

Management fee refers to the foreign trade enterprises to organize and manage

the

costs

of

business

activity,

unique

to

import

and

export

business,

foreign

trade

enterprises to determine the in their daily business activities must be in contact with a

lot

of

international

business.

The

management

expenses

including

management

personnel salary, welfare, business entertainment, consulting fees, depreciation cost,

office

cost,

etc.

Foreign

trade

enterprise

accounting

management

fees,

it

shall

especially

for

business

entertainment

expenses

of

attention.

Because

the

country

of

import and export agent business, act as purchasing agency problem is listed on the

commission income business entertainment has special provisions, act as purchasing

agency sell import and export agent business income ratio of no more than 2% of the

itemized business entertainment expenses, more than 2% of the tax adjustment. And

for

foreign,

foreign

trade

enterprises

generally

use

direct,

namely

in

foreign-related

time- consuming,

debit

management

costs

foreign-related

subjects,

credited

cash

or

bank deposits.

3.3 The costs of financial accounting

Foreign trade enterprise financial cost means to raise the funds required for the

operation and expenses incurred on it is

also

a content of daily maximum

financial

expenses

incurred.

Foreign

trade

enterprise

also

can

need

according

to

oneself

circumstance,

would

rise

as

a

primary

subject

for

accounting

exchange

gains

and

losses. With other enterprise accounting basic same, so

go here. During the foreign

trade enterprise cost

but also

involves the issue of share, attributable principles

and

methods are basically the same with other enterprises.

3.4 The sharing of period charge

Export swap for the correct calculation of each product cost and profit and loss

amount,

the

enterprise

must

be

the

sales

cost,

management

cost

and

financial

cost

allocation to each piece or each batch of export commodities, foreign trade enterprises

in

accordance

with

the

cost

occurred

during

is

directly

connected

with

export

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北京化工大学北方学院毕业设计（论文）——外文文献原稿和译文

commodities,

can

be

directly

determined

or

proportion

method

were

taken

respectively, the apportionment of the expenses of export goods will export charges

reasonable

allocation

to

the

corresponding

export

business.

Such

as

customs,

commodity inspection fee in the contract, namely in the buyers and sellers bid phase

can check out in advance, therefore, can be quoted in through cost project one by one

when

accumulation

into

export

prices;

Cannot

be

directly

recognized

to

a

certain

specific

export

contract

and

in

the

buyers

and

sellers

bid

stage

can't

accurate

calculation of advance and proportion method can be used. But because of the import

and export business is often bargaining contract before the performance, so the price

must be the total cost of the accounting every purchase in advance, and expenses are

often

happened

in

the

process

of

the

contract,

the

foreign

trade

enterprise

in

the

process

of

start

in

terms

of

export

price

is

difficult

to

accurately

forecast

export

contracts to fulfill all the expenses incurred in the process.

4 Some suggestions of period charge accounting for the foreign trade

enterprises

The

expenses

of

foreign

trade

enterprises

is

much

higher

compared

with

other

enterprises,

which

requires

foreign

trade

enterprise

at

the

same

time

of

establishing

and perfecting the financial system during efforts to reduce costs, but the cost of the

foreign trade enterprise management under the new situation is not blindly

but

to

further

perfect

the

cost

accounting

and

management

during

the

period

of

relevant

measures

to

try

to

reduce

all

kinds

of

expenses,

reduce

operating

costs,

actively meet the challenges of the grim situation.

4.1 Strengthen the expenses during the period of the comprehensive

budget

management

Foreign

trade

enterprises

should,

in

accordance

with

the

provisions

of

the

accounting

system,

in

combination

with

the

practical

situation

of

the

company

attaches

great

importance

to

the

comprehensive

budget

management,

especially

through

formulating

the

plan

of

project

cost,

budget,

and

norm,

and

the

results

of

comprehensive budget under the layers of decomposition to all departments and units,

implementing centralized hierarchical

management

responsibility system, strengthen

the cost accounting and management, during the control of cost during the period of

5