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 EnterpriseBettez G.AbstractForeign 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; Accounting1 IntroductionCompared 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 enterpriseFirst 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 indirectcosts. 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 enterpriseIn 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 accountingSales 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 accountingManagement 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 ofimport 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 accountingForeign 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 chargeExport 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 areoften 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 enterprisesThe 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 managementForeign 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 periodDue 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 measureSave 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 costsForeign 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。