How to deal with the accounting of export trade enterprises, and how to deal with the accounting of

According to the relevant provisions of the enterprise accounting system, general VAT taxpayers should set up the following basic accounting subjects (columns) for accounting for VAT payable: Tax payable - VAT payable (output tax) Tax payable - VAT payable (input tax) Tax payable - VAT payable (input tax transferred out) Tax payable - VAT payable ** out of unpaid VAT) Tax payable - unpaid VAT Relevant basic accounting treatment: 1. Sales and issuance of invoices (including special VAT invoices, Free text invoice) debit:

Accounts receivable and other accounts Credit: main business income and other accounts Credit: tax payable - VAT payable (output tax) If it is regarded as sales, it should also be credited when preparing accounting entries

Tax payable - VAT payable (output tax)" account 2, purchase goods, etc., obtain VAT special invoices or other deduction vouchers, and deduct input tax Debit: raw materials and other accounts Debit: tax payable - VAT payable (input tax) Credit:

Accounts payable and other accounts 3, transfer out of the input tax that is not deductible according to the law Borrow: construction in progress and other accounts Credit: tax payable - VAT payable (input tax transferred out) 4, carry forward the VAT payable in this month Debit:

Tax Payable - VAT Payable ** VAT Unpaid) Credit: Tax Payable - VAT Unpaid If the VAT for the current month is calculated to be retained tax credit and does not need to be paid, there is no need to prepare accounting entries. 5. Pay VAT in the next month Borrowing:

Tax payable - unpaid VAT Credit: bank deposits and other accounts back.

Summary. Hello: The accounting treatment of the export business is as follows, and the accounting treatment when purchasing is, borrowing:

Inventory goods, tax payable - VAT payable (input tax), credit: accounts payable, etc. The accounting treatment at the time of export is, borrowing:

Accounts receivable and other accounts, credit: main business income. Carry forward costs, borrowed:

Cost of Principal Operations, Credit: Inventory Goods. Calculate export tax rebates, borrow:

Other receivables - export tax rebates receivable (VAT), credit: taxes payable - VAT payable (export tax rebate). Actual receipt of tax refund, borrowed:

How to deal with the accounting of export business?

Hello: The accounting treatment of the export business is as follows: when the purchase of the accounting treatment is, borrow: inventory goods, tax payable - VAT payable (input tax), credit:

accounts payable and other accounts. When exporting, the accounting treatment is, debit: accounts receivable and other accounts, credit:

Main business income. Carry-forward costs, borrow: cost of main business, credit:

Inventory items. Calculation of export tax rebates, debit: other receivables - export tax rebates receivable (VAT), credit:

Tax Payable – VAT Payable (Export Tax Rebate). Actual tax refund received, debit: bank deposit, credit:

So is the export syrup also a tax refund product?

Hello: Export syrup is the amount of products that belong to the tax rebate.

1. Customs declaration and import. The exporter shall import the goods in accordance with the provisions of the import contract.

Documents, make the following accounting entries:

Borrow: Material Procurement - Incoming Processing - Material Name.

Credit: Foreign exchange accounts payable (or bank deposits).

Pay the domestic direct costs of the above-mentioned imported raw materials and parts, and make the following accounting entries:

Borrow: Material Procurement - Incoming Processing - Material Name.

Credit: Bank deposits.

When the goods arrive at the shore, calculate the import duties or consumption taxes payable, and make the following accounting entries:

Borrow: Material Procurement - Incoming Processing - Material Name.

Credit: Taxes Payable - Import Duties Payable.

Import excise duty is payable.

2. Pay taxes on imported materials and parts. The export enterprise shall make the following accounting entries according to the tax payment voucher issued by the customs:

Borrow: Taxes Payable - Import Duties Payable.

Import VAT is due.

VAT (input tax) due

Credit: Bank deposits.

Enterprises that are not required to pay import duties and value-added tax according to the provisions of the tax law shall not make the above-mentioned accounting entries for the tax payable.

3. Imported materials and parts are put into storage. After the import materials and parts are put into storage, the financial department should make the following prudent accounting entries with the warehousing list issued by the storage and transportation or business department:

Borrow: Raw Materials - Feed Processing - Trade Name.

Credit: Material Procurement - Feed Processing - Trade Name.

Accounting for diffusion cooperation products and commissioned processing products supporting the purchased exports.

How to do the accounting treatment of import and export?

Import and export refers to the demand for import and export of goods, but due to the import and export business is not familiar or does not have the right to import and export, it is necessary to entrust freight forwarding companies, ** companies, shipping companies or customs brokers and other enterprises to carry out the first service-oriented business of import and export.

As an intermediary, the entrusted importer and exporter will charge a certain commission, that is, a service fee. Although the merchant charges a service fee, in general, it does not bear credit, exchange and market risks, and does not have the ownership of imported goods.

1) When receiving the goods for export.

Borrow: Consignment of goods.

Credit: Consignment of goods payment.

2) When selling for export, according to the actual selling price.

Debit: Bank deposits (accounts receivable, etc.).

Credit: Accounts payable.

At the same time, the cost of goods sold is carried forward, and the consignment goods are borrowed.

Credit: Consignment of goods.

3) Return the payment for export commodities and calculate the income from the consignment procedures.

Debit: Accounts payable.

Credit: **Consignment income (fee income).

Bank deposits. d) **Imports.

1.When receiving the acquisition funds from the entrusting unit: borrow: bank deposit credit: accounts payable.

2.When paying for imported commodities and transportation and miscellaneous expenses: borrowing: commodity purchase (purchase price) accounts receivable (advance transportation and miscellaneous expenses) credit: bank deposit.

3.When the purchased goods are transferred to the entrusting party and the handling fee income is settled: debit: accounts payable credit: commodity purchase (purchase price) accounts receivable (advance transportation and miscellaneous expenses) ** consignment income (** handling fee).

The accounting treatment of export goods of foreign trade enterprises generally includes the following aspects:

The first is the registration of goods out of the warehouse, that is, after the export nuclear shed enterprise receives the payment, the goods are processed out of the warehouse, the goods are registered out of the warehouse and made into bills, and then the source certificate is provided to the customer.

The second is to process invoices, that is, after the registration of the outbound situation is completed, foreign trade enterprises need to issue export invoices, and carry out commodity inspection, customs declaration, inspection and other procedures.

The third is the liquid state of the financial department, that is, after the export invoice is issued, the foreign trade enterprise needs to fill in the corresponding financial vouchers for financial processing, and the payment will be recorded in the financial accounts accordingly.

Fourth, statistical reports, that is, after the export goods account is processed, foreign trade enterprises should make statistical statements of export goods with statistics on the corresponding situation of the exported goods, so as to facilitate the management and supervision of export goods.

Specific process: 1. The first thing to do every month is to register the accounting voucher according to the original voucher (when making the accounting voucher, there must be a person who has the right to sign the financial (manager) to sign it, and then at the end of the month or regularly prepare the summary table of the remaining reform and filial piety account to register the general ledger (the reason why the registration at the end of the month is because it is necessary to pass the trial balance of the account summary table to ensure that the record is not wrong), and every time a business occurs, the sub-ledger is registered according to the accounting voucher.

2. At the end of the month, it is also necessary to pay attention to the withdrawal of depreciation, amortization of expenses to be amortized, etc., if the new business start-up expenses are all transferred to the expenses in the first month. The depreciation entries are accumulated depreciation by borrowing management expenses or manufacturing expenses, and this depreciation amount is calculated based on the original value, net value and service life of fixed assets. At the end of the month, taxes and surcharges must be withdrawn, which is actually the land tax.

It is to withdraw taxes and surcharges, there are urban construction taxes, education fees attached to the annihilation plus, etc., and there are tax decisions.

3. At the end of the month, after compiling the account summary table, prepare two entries. The first entry: transfer the total amount of profit and loss accounts to the profit of the current year, and credit the profit of the current year by borrowing the main business income (investment income, other business income, etc.).

The second entry: borrowing the profit of the current year to the cost of the main business (main business tax and surcharge, other business costs, etc.).

4. After the transfer, if the difference is on the debit side, it is a loss and does not need to pay income tax, if it is on the credit side, it means that the profit needs to pay income tax, calculation method, income tax = credit difference * income tax rate, and then make an accounting voucher, borrow income tax credit tax payable - vertical income tax should be paid, borrow income tax on this year's profit credit (although income tax is related to profits, but it is not a loss, it must not pay income tax.)

5. Mainly to see whether the adjusted taxable income is positive, if it is a positive number, the income tax should be calculated, and at the same time, it is necessary to pay attention to the income tax accounting method, when the tax payable method is adopted, the amount of income tax subject and tax payable account is equal, and when the tax impact method is adopted, the amount of income tax subject and tax payable account is not equal when there is a time difference).

**The company belongs to business, the biggest difference between business accounting and ordinary accounting is that the price of goods is different, divided into accounting according to the purchase price and selling price, according to the selling price accounting must be set up "commodity purchase and sales difference" adjustment project.

The difference between the selling price and the purchase price of the commodity used by the enterprise for daily accounting is calculated through the account of "commodity purchase and sale price difference". This account can be accounted for in detail by product category or by person in charge of physical management.

The main accounting treatment of the difference between the purchase and sale of goods:

1) The increase in inventory commodities purchased, processed and returned by the enterprise shall be debited to the account of "inventory commodities" according to the selling price of the commodity, and the accounts of "bank deposit" and "entrusted processing materials" shall be credited according to the purchase price of the commodity, and the account of "difference between the purchase and sale price of commodities" shall be credited according to the difference between the selling price and the purchase price.

2) At the end of the period (month), the purchase and sales difference of the sold commodities shall be apportioned, and the "commodity purchase and sales price difference" account shall be debited and the "main business cost" account shall be credited.

The difference between the purchase and sale price of the goods to be apportioned by the sale of goods shall be calculated according to the following formula:

Commodity purchase and sales difference rate = the balance of this account before the end of the period of apportionment (the closing balance of the "Inventory Goods" account + the closing balance of the "Consignment Goods" account + the closing balance of the "Issued Goods" account + the credit amount of the "Main Business Income" account in the current period) 100%.

The difference between the purchase and sale of commodities to be apportioned in the current period = the credit amount of the "main business income" account in the current period and the rate of the difference between the purchase and sale of commodities.

If the commodity purchase and sales price difference rate of an enterprise is relatively balanced among each period, it can also use the commodity purchase and sales price difference rate of the previous period to calculate and apportion the commodity purchase and sales difference in the current period. At the end of the year, the difference between the purchase and sale of goods should be verified and adjusted.

The closing credit balance of the "Commodity Purchase and Sales Difference" account reflects the commodity purchase and sales difference of the goods in the enterprise's inventory.