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 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.
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 indirect costs. 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 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 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 "austerity", 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 spending. All expenses must be true and legal documents, and according to the sequence of examination and approval, the accounting department to control expense standard and the plan, budget, etc, which is according to prescribed procedures using department approval to spending, and all the expenses included in the relevant account detail course in time, ensure the correctness of the financial processing.
4.2 Clarify all the fees and their accounting period
Due to the export business involves buying and selling of goods, transport, insurance, international settlement and customs, and other links, each link to form the necessary fees, its content is various, the calculation method is not the same, foreign trade enterprises should strictly divided all the cost during the boundaries between, according to the cost during the prescribed scope of business accounting, such as permanent sales personnel should be regular expenses such as salary, welfare funds included in the cost of sales; Foreign trade enterprise's accounting period should be divided clearly during the cost, ensure that belong to this period of all expenses accounted into current, to prevent the enterprises can adjust the profits and losses of the current period.
4.3 Strengthen the trade contract effective measure
Save foreign trade settlement of exchange charge exchange gains and losses is a major part of the foreign trade enterprise financial cost, especially the bank settlement of exchange cost changes greatly, therefore, foreign trade enterprises should fully grasp the changes in the international economic situation, through the introduction of the exchange rate, interest rate changes beforehand control, analysis and settlement of foreign currency exchange rate changes, strengthen the trade contract benefits, such as when the settlement of exchange to pick the right bank, to choose the right means of foreign exchange settlement and varieties, make its export proceeds with more protection, to reduce the bank fee, in order to reduce exchange loss.
4.4 Optimize the sales, reduce costs
Foreign trade enterprises through the accurate market sales plan, build order convenient customer service system, such as using network order and order the convenience of clients, help to improve the sales of inventory, cut down the cost of management; Sales department by establishing stable alliance with major customers, make its sales process has more discount sales price, help to cut down the cost of sales By making full use of social resources, USES the specialized sales channels, using the logistics center and distribution of goods, to help reduce the value-added service, save costs arising in the course of their management and operation.
译文
外贸企业的期间费用核算研究
Bettez G.
摘要
外贸企业在日常经营活动中不可避免地会发生各种费用, 其中占主要部分的则是期间费用。在经济全球化经营环境下，外贸企业面临国际市场和本国市场的双重竞争，企业的经营风险越来越大。此外，与其他企业会计不同的是,外贸企业的期间费用在经济意义、分类、内容及核算方面都有着其特点,而研究这些特点能让我们对外贸企业期间费用的核算有更加深刻的了解。
关键词：外贸企业；期间费用；核算
1 引言
与其他企业相比，外贸企业日常经营活动中涉及最多的主要是自营或代理进出口业务，经营业务的涉外性决定了其期间费用的核算与管理具有一定特殊性。外贸企业日常经营活动中涉及最多的主要是自营或代理的进出口业务。进出口业务将会大量地发生各类港口、码头建设费、运输途中的保险费以及佣金等专项费用。如果不对其加以严格控制, 必将会加重外贸企业对于进出口总成本的负担, 因此通过控制期间费用来增加企业盈利即为外贸企业期间费用的一个重要经济意义。其次, 外贸企业期间费用是反映其经营管理和经济效益的综合指标,加强期间费用管理与核算, 不断降低费用水平,从而达到促进外贸企业管理水平和经济效益提高的经营目的。同时,通过降低出口总成本可以增强出口商品在国际市场的竞争力。
2外贸企业期间费用的分类
首先介绍外贸企业与其他企业相同的分类。按发生的环节不同, 外贸企业期间费用可以分为销售费用、管理费用和财务费用。这种分类与多数企业的期间费用的分类相同,也是最为被广泛接受的分类, 而外贸企业期间费用的日常核算基本也就是按此分类进行的。若按费用与商品流转额的关系来划分, 外贸企业期间费用则包括了可变费用( 即变动费用) 与不变费用( 即固定费用), 从其本质内容来看类似于管理会计中对其他本国企业划分的固定成本与变动成本。
当然除上述之外, 外贸企业期间费用还有其独有的分类。例如, 按其经营业务的性质可以分为进口费用和出口费用。其中进口费用是指外贸企业在进口商品流转的各个环节所发生的各项费用, 主要包括自进口商品运达我国口岸以后到商品销售为止, 在本国发生的各项费用。而出口费用, 相对地则是指外贸企业在出口商品流转过程中发生的各项费用,包括自商品购进至发运销售为止发生的各项销售费用、管理费用与财务费用, 内销、调拨出口商品所发生的各项流通费用也在出口费用中核算。另外, 外贸企业还可以按费用与商品流转的关系将期间费用划分为直接费用和间接费用。顾名思义, 直接费用即是指与商品流转直接相关的费用; 间接费用即是指与商品流转间接相关的费用。而这种期间费用的分类在其他企业也是不常见的。
3外贸企业期间费用的核算
按发生环节不同，外贸企业期间费用可分为销售费用、管理费用和财务费用。对期间费用的核算与管理和其他企业在总体上基本一致，只是在少数方面因其特殊经营的进出口业务而存在一些差异。
3.1销售费用的核算
外贸企业销售费用指其在购、销、存各经营环节所发生的费用，主要包括本国外运费、港口装卸费、包装费、仓储保管费、商品检验费、佣金、报关费等，不能计入营业成本中，只能从当期毛利中得以补偿。为正确核算销售费用，尤其应注意对国外运费的核算，由于它是外贸企业在出口业务中不可避免的一种销售费用。外贸企业在出口销售产品、结清货款时确认收入，对支付的运费，在收到运输公司开具的运司支付的运费时，应冲回原已计入销售费用的部分，并将收到的外国公司交回的运费并入当期收入。
3.2管理费用的核算
外贸企业管理费用是指其为组织和管理企业经营活动所发生的费用，外贸企业独有的进出口业务，决定了在其日常经营活动中必定会接触大量的国际业务。其发生的管理费用包括管理人员的工资福利、业务招待费、咨询费、折旧费、办公费等项目。外贸企业核算管理费用时, 应当尤其对业务招待费的列支加以关注。因为国家对代理进出口业务、代购代销收入列支业务招待费问题有专门规定, 代理进出口业务的代购代销收入可按不超过 2% 的比例列支业务招待费, 超过2% 的部分作纳税调整。而外贸企业发生的涉外费,一般采用直接列支法, 即发生涉外费时,借记管理费用涉外费科目, 贷记现金或银行存款科目。
3.3财务费用的核算
外贸企业财务费用指为筹集业务经营所需资金而发生的各项费用它也是日常发生最多的财务费用内容。外贸企业还可根据自身情况需要, 将 汇兑损益 上升为一级科目进行核算。核算时与其他企业基本相同, 因而在此不再赘述。同时外贸企业期间费用还涉及到分摊的问题, 分摊原则与分摊方法与其他企业也基本相同。
3.4期间费用的分摊
为正确计算每个产品的出口换汇成本和盈亏额，企业必须将销售费用、管理费用和财务费用分摊到每件或每批出口商品中，外贸企业按照期间费用发生时是否与出口商品有直接联系，可分别采取直接认定法或比例分摊法对出口商品的费用进行分摊，将出口费用合理地分摊到相应的出口业务中去。如报关费、商检费在合同未成立，即在买卖双方报价阶段就能预先核算出来，因此，可以在报价时通过费用项目逐一累加计入出口价格中；不能直接认定到某具体出口合同以及在买卖双方报价阶段不能预先准确核算出来的费用，可以采用比例分摊法。但由于进出口业务往往是先议价签约然后履约，所以报价时必须预先核算每笔业务的全部费用，而期间费用往往是在履行合同的过程中发生的，外贸企业在开始进行出口报价的过程中很难准确预估出口合同履行过程中发生的全部费用。
4外贸企业期间费用核算与管理的完善
外贸企业的费用开支相对于其他企业要高得多，这要求外贸企业在建立健全各种财务制度的同时努力降低期间费用，但新形势下外贸企业的费用管理并不是一味的“紧缩”，而是要通过进一步完善期间费用核算与管理的相关措施来努力降低各种费用开支、降低经营成本，积极应对严峻形势的挑战。
4.1加强对期间费用的全面预算管理
外贸企业应根据会计制度的规定，结合本企业实际情况重视全面预算管理，尤其要通过制定项目开支计划、预算和定额，并将全面预算结果层层分解下达到各部门、各单位，实行归口分级管理责任制，加强对期间费用的核算与管理，控制期间费用的开支。各项费用开支必须取得真实、合法的凭证，并按序进行审批，会计部门要对照开支标准、计划、预算等进行审核，使用部门要按规定程序批准后方可开支，并将各项费用开支及时计入有关账户的明细科目，保证财务处理的正确性。
4.2划清各项期间费用及其所属会计期间
由于出口业务涉及到货物的买卖、运输、保险、国际结算和海关等多个环节，每个环节都会形成必要的费用，其内容繁多、计算方法不尽相同，外贸企业应严格划分各项期间费用之间的界限，按期间费用的规定范围进行会计核算，如应将常设销售机构人员的工资、福利费等经常性费用计入销售费用；外贸企业应划分清楚期间费用所属的会计期间，保证属于本期的费用开支全部计入本期，防止企业任意调节当期损益。
4.3强化对贸易合同效益的测算
节省外贸结汇费用汇兑损益是外贸企业财务费用的主要组成部分，尤其是银行结汇费用存在较大变动，因此，外贸企业应充分把握国际经济形势变动，通过引入对汇率、利率变动情况的事前控制，分析结算外币的汇率变动情况，强化对贸易合同效益的测算，如在结汇时挑选合适的银行、选择合适的外汇结算方式与品种，尽量使其出口收汇有更多保障、降低支付银行的费用，以减少汇兑损失。
4.4优化销售方式，降低期间费用
外贸企业通过精确市场销售计划，构筑便利的客户订货服务体系，如采用网络订货等方式提高客户订货的便利性，有助于改善销售库存情况，节约管理费用；销售部门通过与主要客户建立稳定的同盟关系，使其销售过程中获得具有较多折扣的销售价格，有助于节约销售费用；通过充分利用社会资源，采用专业化的销售渠道，运用物流中心配送货物，有助于减少非增值业务、节约自身管理和运营中发生的费用。
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