会计期间费用外文文献.docx

会计期间费用外文文献.docx

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会计期间费用外文文献

外文文献原稿和译文

原稿

文献信息作者：

BettezG.

题目：

TheResearchofPeriodChargeAccountingintheForeignTradeEnterprise

期刊：

JournalofIndustrialEcology第8卷，第1期，页码：

53-64.

原文

TheResearchofPeriodChargeAccountingintheForeignTradeEnterprise

BettezG.

Abstract

Foreigntradeenterpriseindailybusinessactivitieswillinevitablyoccurvariousfees,occupiedthemainpartoftheexpenses.Underthemanagementenvironmentofeconomicglobalization,foreigntradeenterprisesfacetheinternationalmarketanddomesticmarketcompetition,themanagementriskoftheenterpriseismoreandmorebig.Inaddition,unlikeotherenterpriseaccounting,foreigntradeenterprisecostduringintheeconomicmeaning,classification,contentandaccountinghasitscharacteristic,andstudythesecharacteristicscanmakeourcostduringtheperiodofforeigntradeenterpriseshaveamoreprofoundunderstanding.

Keywords:

Foreigntradeenterprise;PeriodCharge;Accounting

1Introduction

Comparedwithotherenterprises,foreigntradeenterprisesinvolvedinthedaytodaybusinessactivitiesisthemostmainproprietaryorimportandexportagentbusiness,thecharacteroftradedeterminesitscostsduringtheperiodofbusinessaccountingandmanagementhascertainparticularity.Mostforeigntradeenterprisesinvolvedintheday-to-daybusinessactivitiesmainlybytheimportandexportbusinessofself-supportgoodsortheagent.Importandexportbusinesswillhappeninalotofallkindsofinsurancepremiumoftheport,portconstructionfee,transportationandcommissionsandotherspecialexpenses.Ifnotstrictlycontrolthem,willaggravatetheburdenforthetotalcostoftheimportandexportofforeigntradeenterprisesandcoststoincreaseprofitsbycontrollingthetimeforforeigntradeenterpriseexpensesduringtheperiodofanimportanteconomicsignificance.Second,duringtheforeigntradeenterprisecostreflectsthemanagementcomprehensiveindexandeconomicbenefit,strengthencostaccountingandmanagementduringtheperiod,lowercostlevelunceasingly,soastopromotetheforeigntradeenterprisemanagementlevelandeconomicbenefitsofbusinesspurpose.Atthesametime,thetotalcostbyreducingexportcanenhancethecompetitivenessofexportcommoditiesintheinternationalmarket.

2Theperiodchargeclassificationofforeigntradeenterprise

Firstofall,introduceforeigntradeenterprisesandotherenterprisesofthesameclassification.Accordingtothelink,duringtheforeigntradeenterprisecostcanbedividedintosalescost,managementexpensesandfinancialexpenses.Thiskindofclassificationandclassificationofmostenterprisesduringthecostthesame,isalsothemostwidelyacceptedclassification,andtheforeigntradeenterpriseexpensesduringtheperiodofdailyaccountingbasicalsoisaccordingtotheclassification.Intermsofcostandtherelationshipoftheamountofcommoditycirculation,duringtheforeigntradeenterprisecostincludesthevariablecost（thatis,thechangefee）withthesamecost（thatis,thefixedfee）,fromitsessencecontentissimilartothemanagementaccountingtootherdomesticenterprisesinthedivisionofthefixedcostandvariablecost.

Ofcourseinadditiontotheabove,costsanditsuniqueclassificationduringforeigntradeenterprises.Forexample,accordingtothenatureofthebusinesscanbedividedintoimportandexportexpenses.Includingimportcostisreferstotheforeigntradeenterprisesinimportcommoditycirculationofeachlinkofexpenses,mainlyincludingthedeliveryofimportedgoodstotheporttothegoodsaftersalessofarinourcountry,expensesincurredintheirowncountry.Andexportcharges,relativelyisreferstotheforeigntradeenterprisesinexporttheexpensesincurredduringtheprocessofcommoditycirculation,includingfrommerchandisepurchasestosalessofarfordeliveryofallthesalescost,managementexpensesandfinancialexpenses,saleindomesticmarket,allocatethecirculationcostsincurredinexportsalsointheexportcostaccounting.Inaddition,canalsoaccordingtotheforeigntradeenterprisescostandcommoditycirculationduringthecostisdividedintodirectcostsandindirectcosts.Directcosts,asthenameimplies,isreferstothecostisdirectlyrelatedtocommoditycirculation;Indirectcostisreferstothecommoditycirculationindirectlyrelatedcosts.Andcostduringtheperiodofthisclassificationisnotcommoninotherenterprises.

3Theperiodchargeaccountingofforeigntradeenterprise

Inpart,thecostduringtheforeigntradeenterprisescanbedividedintosalescost,managementcostandfinancialcost.Duringthecostaccountingandmanagement,andotherenterprisesingeneral,onlyinafewaspectsbecauseofitsspecialoperatingimportandexportbusinessandtherearesomedifferences.

3.1Salescostaccounting

Salesfeereferstotheforeigntradeenterprisesinthepurchase,salesandstockofthecostsofvariousbusinessprocesses,mainlyincludingtheoverseasfreight,porthandlingcharges,packing,storagefee,customsclearance,commodityinspectionfee,commissionfee,etc.,notincludedintheoperatingcost,canonlytocompensationfromthegrossprofitofthecurrentperiod.Forthecorrectcalculationcostofsales,especiallyshouldpayattentiontotheoverseasfreightbusinessaccounting,becauseitisinevitableintheforeigntradeenterprisesintheexportbusinessofakindofcostofsales.Foreigntradeenterprisesinexportsalesproducts,affirmincomewhensettlethepaymentforgoods,topaythefreight,afterreceiptoftheshippingcompanypayforthefreighttransportdepartmentissued,shouldberushedbacktotheoriginalhasbeenincludedinthepartofthecostofsales,andforeigncompanieswillreceiveareturnofthefreightintothecurrentincome.

3.2Managementcostsaccounting

Managementfeereferstotheforeigntradeenterprisestoorganizeandmanagethecostsofbusinessactivity,uniquetoimportandexportbusiness,foreigntradeenterprisestodeterminetheintheirdailybusinessactivitiesmustbeincontactwithalotofinternationalbusiness.Themanagementexpensesincludingmanagementpersonnelsalary,welfare,businessentertainment,consultingfees,depreciationcost,officecost,etc.Foreigntradeenterpriseaccountingmanagementfees,itshallespeciallyforbusinessentertainmentexpensesofattention.Becausethecountryofimportandexportagentbusiness,actaspurchasingagencyproblemislistedonthecommissionincomebusinessentertainmenthasspecialprovisions,actaspurchasingagencysellimportandexportagentbusinessincomeratioofnomorethan2%oftheitemizedbusinessentertainmentexpenses,morethan2%ofthetaxadjustment.Andforforeign,foreigntradeenterprisesgenerallyusedirect,namelyinforeign-relatedtime-consuming,debitmanagementcostsforeign-relatedsubjects,creditedcashorbankdeposits.

3.3Thecostsoffinancialaccounting

Foreigntradeenterprisefinancialcostmeanstoraisethefundsrequiredfortheoperationandexpensesincurredonitisalsoacontentofdailymaximumfinancialexpensesincurred.Foreigntradeenterprisealsocanneedaccordingtooneselfcircumstance,wouldriseasaprimarysubjectforaccountingexchangegainsandlosses.Withotherenterpriseaccountingbasicsame,sogohere.Duringtheforeigntradeenterprisecostbutalsoinvolvestheissueofshare,attributableprinciplesandmethodsarebasicallythesamewithotherenterprises.

3.4Thesharingofperiodcharge

Exportswapforthecorrectcalculationofeachproductcostandprofitandlossamount,theenterprisemustbethesalescost,managementcostandfinancialcostallocationtoeachpieceoreachbatchofexportcommodities,foreigntradeenterprisesinaccordancewiththecostoccurredduringisdirectlyconnectedwithexportcommodities,canbedirectlydeterminedorproportionmethodweretakenrespectively,theapportionmentoftheexpensesofexportgoodswillexportchargesreasonableallocationtothecorrespondingexportbusiness.Suchascustoms,commodityinspectionfeeinthecontract,namelyinthebuyersandsellersbidphasecancheckoutinadvance,therefore,canbequotedinthroughcostprojectonebyonewhenaccumulationintoexportprices;Cannotbedirectlyrecognizedtoacertainspecificexportcontractandinthebuyersandsellersbidstagecan'taccuratecalculationofadvanceandproportionmethodcanbeused.Butbecauseoftheimportandexportbusinessisoftenbargainingcontractbeforetheperformance,sothepricemustbethetotalcostoftheaccountingeverypurchaseinadvance,andexpensesareoftenhappenedintheprocessofthecontract,theforeigntradeenterpriseintheprocessofstartintermsofexportpriceisdifficulttoaccuratelyforecastexportcontractstofulfillalltheexpensesincurredintheprocess.

4Somesuggestionsofperiodchargeaccountingfortheforeigntradeenterprises

Theexpensesofforeigntradeenterprisesismuchhighercomparedwithotherenterprises,whichrequiresforeigntradeenterpriseatthesametimeofestablishingandperfectingthefinancialsystemduringeffortstoreducecosts,butthecostoftheforeigntradeenterprisemanagementunderthenewsituationisnotblindly"austerity",buttofurtherperfectthecostaccountingandmanagementduringtheperiodofrelevantmeasurestotrytoreduceallkindsofexpenses,reduceoperatingcosts,activelymeetthechallengesofthegrimsituation.

4.1Strengthentheexpensesduringtheperiodofthecomprehensivebudgetmanagement

Foreigntradeenterprisesshould,inaccordancewiththeprovisionsoftheaccountingsystem,incombinatio