外贸的基本业务流程及简单账务处理
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> <span style="color: black;">前几天介绍过一家外贸<span style="color: black;">机构</span>是<span style="color: black;">怎样</span>成立的，<span style="color: black;">那样</span>今天把外贸<span style="color: black;">机构</span><span style="color: black;">通常</span>性的业务流程<span style="color: black;">经过</span>流程图表达出来，<span style="color: black;">能够</span>有一个直观的整体性的<span style="color: black;">认识</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> <span style="color: black;">不会看流程图的财务不是好财务。</span></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><img src="http://mmbiz.qpic.cn/mmbiz/CtdjX0icvOMRqVAEibg81WRMNU2AVicblJMcwgWylbmR8t1GGohTJISkD4UsY8QgAT2FcYevwDHQEbWt4mFOV2ZVQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><img src="http://mmbiz.qpic.cn/mmbiz/CtdjX0icvOMRqVAEibg81WRMNU2AVicblJMPeiae3fibCib44liaWu2FpRNzjrW0fZrMhKXlPEnWTm5P4iaT3DjeGsibB0g/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"><img src="http://mmbiz.qpic.cn/mmbiz/CtdjX0icvOMRqVAEibg81WRMNU2AVicblJMU8AIQVzyOgMia6bYGlVQichQyUWpPSYMtMgqwupklYoz1XuhafNicKItw/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"><img src="http://mmbiz.qpic.cn/mmbiz/CtdjX0icvOMRqVAEibg81WRMNU2AVicblJMZLQf8ayHtkrQ5w4KbKyCkaicWSFLiaHq9rRibnQialRtGR52JRZiaAT4HRA/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"><img src="http://mmbiz.qpic.cn/mmbiz/CtdjX0icvOMRqVAEibg81WRMNU2AVicblJMa58NZG8Et1sIDx3lxtRvh7SWZQZdgSfE3MM4QsMicOFtvGHvnI2DcBQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"><img src="http://mmbiz.qpic.cn/mmbiz/CtdjX0icvOMRqVAEibg81WRMNU2AVicblJMfZib0OjB8QTic5opic4pgyibtkO3dAxJucttOVJ4wume0qn8XEvQGGzM3g/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;">最后简单介绍一下信用证，信用证是国际贸易中最<span style="color: black;">重点</span>、最常用的支付方式，换个说法<span style="color: black;">便是</span>国际贸易中用于结算的一种工具。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 如下图</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><img src="http://mmbiz.qpic.cn/mmbiz/CtdjX0icvOMRqVAEibg81WRMNU2AVicblJMo066fiaWQSbdYJTe7gouwV5ibViaERhfRvaYCKB2ZQBm5JPSvuLnNrDng/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">还是用流程图介绍一下信用证的<span style="color: black;">运用</span>过程，要是细讲的话半本书。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">做财务会看流程图挺重要的</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="http://mmbiz.qpic.cn/mmbiz/CtdjX0icvOMRqVAEibg81WRMNU2AVicblJMDO5IYUT8du8aKicVpHN4icjHU3kcsetoLumh5qETluw6dEpx9sVFrl9g/0?wx_fmt=gif&tp=webp&wxfrom=5&wx_lazy=1" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">不明白流程<span style="color: black;">怎样</span>做财务？</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">下面简单写一下分录</span></p><span style="color: black;">
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">先看报关单</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">FOB是到岸价，即在货物上船前的所有<span style="color: black;">花费</span>由卖方承担。 </p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">CFR是到港价，即在货物到达收货人港口之前的海运费陆运费<span style="color: black;">花费</span>由卖方承担 </p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">CIF是<span style="color: black;">包含</span>保险费的到港价，即卖方不仅要承担到达收货人港口前的海运费陆运费，还要承担保险费。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">用外币X汇率计算出人民币（<span style="color: black;">营销</span>额）。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">入账，是以FOB 价来入，不明白的去看税法。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">做分录：</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 借：应收帐款</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 借：<span style="color: black;">营销</span><span style="color: black;">花费</span> 报关费等</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 借：财务<span style="color: black;">花费</span> </p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 贷：主营业务收入 </p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 贷：预付帐款 </p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 借：主营业务成本 </p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 贷：应交税金-应交增值税进项税转出</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">而后</span>看<span style="color: black;">机构</span>的申报表上是抵税还是退税。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">不管是抵税还是退税，都在次月做分录</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">抵税时：借：应交税金-应交增值税-出口抵减内销</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 贷：应交税金-应交增值税-出口退税</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">退税时：借：应收<span style="color: black;">补助</span>款</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"> 贷：应交税金-应交增值税-出口退税</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">收到退税款时：借：银行存款</p> 贷：应收<span style="color: black;">补助</span>款
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<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">以上<span style="color: black;">不当</span>之处请指正。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">每日</span>的进步<span style="color: black;">便是</span><span style="color: black;">每日</span>的<span style="color: black;">累积</span>，加油</span></p>
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