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Jingdong book

轻松做外贸会计

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Jingdong book

轻松做外贸会计

Name: 轻松做外贸会计
Brand: Jingdong book
SKU: 3110027891
Price: 42.32 USD
Availability: OutOfStock

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《轻松做外贸会计》案例丰富，简明易懂，助您快速上手相关业务。用丰富的实例，详解外贸会计的每一项业务。

Content Description

外贸行业有其特殊性，外贸会计业务也因此与普通会计业务有所区别。《轻松做外贸会计》着眼于外贸特有业务的核算，全面阐释了外贸会计的相关知识以及会计操作，包括：外贸会计科目、贸易术语；国际结算、存货处理；进口业务、出口业务；加工贸易、易货贸易；外汇业务；关税、出口退税；财务会计报告、年度会计报表。

Author Description

夏鹏，经济学硕士，注册会计师，曾任中国对外经济贸易会计学会副会长兼秘书长、《对外经贸财会》杂志主编，现任北京广播影视集团财务总管兼财务中心主任，北广传媒集团公司、北广传媒投资发展中心财务部主任，著有《外贸企业会计》《外贸企业财务管理》《外贸企业税务操作指南》等多部专著。

Catalogue

第一章总论
1.1 外贸会计的对象及特点
一、外贸会计对象
二、外贸会计特点
1.2 外贸会计科目
1.3 贸易术语
一、贸易术语的概念
二、贸易术语的权威性文献
1.4 收入确认
一、收入确认的条件
二、收入确认的具体规定

第二章国际结算
2.1 汇付
一、汇付的概念
二、汇付方式下的会计核算
2.2 托收
一、托收的概念
二、托收方式下的会计核算
2.3 信用证
一、信用证的概念
二、信用证方式下的核算

第三章存货
3.1 存货概述
一、存货的概念
二、存货的范围
三、存货的分类
3.2 存货的计价
一、取得存货的计价方法
二、发出存货的计价方法
3.3 国内商品采购
一、国内商品采购业务的主要方式
二、商品进价与税金的划分
三、国内商品采购业务的账务处理
3.4 商品
一、商品出入库制度
二、商品出入库的核算
三、商品保管与清查盘点
3.5 材料物资
一、材料物资购进及使用制度、手续、凭证
二、材料物资的核算
3.6 包装物
一、包装物的管理制度及凭证
二、包装物的核算
三、包装物的管理
3.7 低值易耗品
一、低值易耗品的管理
二、低值易耗品的核算
3.8 存货跌价准备
一、存货跌价准备的计提方法
二、存货跌价准备的核算

第四章进口业务
4.1 进口业务概述
一、进口业务程序
二、进口业务单证
4.2 自营进口
一、自营进口的管理
二、自营进口的核算
4.3 代理进口
一、代理进口的管理
二、代理进口的核算

第五章出口业务
5.1 出口业务概述
一、出口业务的合同
二、出口业务单证
三、国外结算账款的管理
5.2 自营出口
一、自营出口的管理
二、自营出口的核算
5.3 代理出口
一、代理出口的管理
二、代理出口的核算

第六章加工贸易
6.1 加工贸易概述
一、加工贸易的概念
二、加工贸易的形式
三、加工贸易的特点
6.2 加工贸易的管理
6.3 来料加工的核算
一、由加工厂承担合同责任部分
二、由外贸企业承担合同责任部分
6.4 进料加工的核算
一、进口原辅料件
二、交付进口税金
三、进口料件入库
四、进口料件的加工
6.5 补偿贸易的核算
一、补偿贸易概述
二、补偿贸易的种类
三、补偿贸易的特点
四、补偿贸易与一般贸易的区别
五、补偿贸易与易货贸易的区别
六、补偿贸易的核算原则
七、补偿贸易的会计核算

第七章其他业务
7.1 易货贸易
一、易货贸易的概念
二、易货贸易的性质
三、易货贸易的核算要求
四、易货贸易的管理
五、易货贸易的核算
7.2 境外加工贸易
一、境外加工贸易的概念
二、境外加工贸易的投资选择
三、审批权限的划分
四、申报审批程序
五、申报材料
六、优惠政策
七、境外加工贸易财会工作的内容
八、境外加工贸易的会计核算
7.3 国内销售业务
一、国内商品销售的环节
二、货款结算环节
三、国内销售业务的核算方法

第八章外汇业务
8.1 外汇
一、外汇的概念
二、外汇的种类
三、几个常用术语
四、常用的货币及其简写符号
五、外汇的作用
8.2 汇率
一、汇率的概念
二、汇率的标价方法
三、汇率的分类
8.3 外汇账户
一、外汇账户的设立
二、外汇账户的核算体系
8.4 外汇收入
一、外汇收入的范围
二、外汇收入的核算
三、外汇收入的管理
8.5 外汇支出
一、外汇支出的方式
二、外汇支出的核算
三、外汇支出的管理
8.6 外汇借款
一、外汇借款的意义
二、外汇借款的核算
8.7 外币交易
一、折算汇率
二、交易日的会计处理
三、会计期末或结算日对外币交易余额的会计处理
……

第九章关税与出口货物退(免)税
第十章财务报告
第十一章实施企业会计准则衔接转换

Book Abstract

（1）用跟单信用证／保函方式结算的贸易进口，如需在开证时购汇，持进口合同、进口付汇核销单、开证申请书；如需在付汇时购汇，还应当提供信用证结算方式要求的有效商业单据。核销时必须凭正本进口货物报关单办理。
（2）用跟单托收方式结算的贸易进口，持进口合同、进口付汇核销单、进口付汇通知书及跟单托收结算方式要求的有效商业单据。核销时必须凭正本进口货物报关单办理。
（3）用汇款方式结算的贸易进口，持进口合同、进口付汇核销单、发票、正本进口货物报关单、正本运输单据。若提单上的“提货人”和报关单上的“经营单位”与进口合同中列明的买方名称不一致，还应当提供两者间的代理协议。
（4）进口项下不超过合同总金额的15％或者虽超过15％但未超过等值10万美元的预付货款，持进口合同、进口付汇核销单。
（5）进口项下的运输费、保险费，持进口合同、正本运输费收据和保险费收据。
（6）出口项下不超过合同总金额2％的暗佣（暗扣）和5％的明佣（明扣）或者虽超过上述比例但未超过等值1万美元的佣金，持出口合同或者佣金协议、结汇水单或者收账通知；出口项下的运输费、保险费，持出口合同、正本运输费收据和保险费收据。
（7）进口项下的尾款，持进口合同、进口付汇核销单、验货合格证明。
（8）进出口项下的资料费、技术费、信息费等从属费用，持进口合同或者出口合同、进口付汇核销单或者出口收汇核销单、发票或者收费单据及进口或者出口单位负责人签字的说明书。
（9）从保税区购买商品以及购买国外入境展览展品的用汇，持（1）至（8）项规定的有效凭证和有效商业单据。
（10）专利权、著作权、商标、计算机软件等无形资产的进口，持进口合同或者协议。
（11）出口项下对外退赔外汇，持结汇水单或者收账通知、索赔协议、理赔证明和已冲减出口收汇核销的证明。
（12）境外承包工程所需的投标保证金持投标文件，履约保证金及垫付工程款项持合同。

Introduction

2006年2月15日，我国企业会计准则正式发布，标志着我国会计标准实现了国际趋同，会计正在成为名副其实的国际通用的商业语言。
新准则体现了会计理念的重大变化，进一步明确了会计目标，对会计信息质量提出了更高的要求，建立了反映经济活动、确认产权关系、规范收益分配的专业标准，对于规范企业会计行为，提高企业管理水平，保证会计信息的有用性，提升我国的国际会计地位，推动中国经济和世界经济的发展，具有重要的历史意义和现实意义。外贸企业一直处于国际经济贸易交往的最前沿，新准则的发布和实施，对于外贸企业意义更加重大。
目前，各外贸企业有的已经执行企业会计准则，有的正在筹备执行企业会计准则。对于准则的学习、了解，以及根据外贸企业实际予以贯彻实施，是外贸会计当前和今后一段时间的重大课题。为了指导各外贸企业的新旧制度转换工作，以及按照企业会计准则建立相应的会计核算体系，我们对《轻松做外贸会计》进行了修订。
修订版除了对第一版中的错漏之处进行了更正，更主要的是按照企业会计准则，结合外汇、税收政策的变化和外贸业务的发展，在对外贸业务进行重新梳理的基础上，对各种外贸业务的会计核算和外贸财务报告进行了阐述和规范。鉴于部分外贸企业尚未执行企业会计准则，本书第十一章按照财政部企业司规定的2007年度企业会计报表体系编写，以便符合目前外贸企业的实际情况，并对新旧制度衔接转换进行了重点、详细的讲解，待外贸企业全部执行企业会计准则后再进行修订。

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Jingdong book

Brand Origin

China

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