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，incombinati