外贸出口fob价格如何做账

《chu kou tui shui jiao cheng 》quan tao ke cheng gong si pian ：《bi bei zhi shi xiang jie 》《wai mao chu kou ye wu 》《sheng " zhu yao mao yi shu yu jie shi - F O B , C F R he C I F 出口退账务处理分录出口当月：（以下假设你所给的91000即为出口FOB美元价）借：应收账款91000*6.82（记账汇率可自己定）贷：主营业务收入

《出口退教程》全套课程共四篇：《必备知识详解》《外贸出口业务》《生主要贸易术语解释-FOB,CFR和CIF先看报关单(出口退联),是CIF、CF、FOB价，在用欧元*汇率折算出民币(销售额)。入财务帐是以FOB价来入。做分录：借：应收帐款---? 借：销售费用---报关费等借：财务费用---(看是损失还是收益来决定) 贷：主营业务收入— 贷：预付帐款----? 借：主营业务成本---[销售额*(17%-15%)] 贷：应交金-应交增值进项转出---[销售额*(17%-15%)] 最后

chu kou tui shui zhang wu chu li fen lu chu kou dang yue ：（yi xia jia she ni suo gei de 9 1 000ji wei chu kou F O B mei yuan jia ）jie ：ying shou zhang kuan 9 1 000* 6 . 8 2 （ji zhang hui lv ke zi ji ding ）dai ：zhu ying ye wu shou ru xian kan bao guan dan ( chu kou tui shui lian ) , shi C I F 、C F 、F O B jia , zai yong ou yuan * hui lv zhe suan chu ren min bi ( xiao shou e ) 。ru cai wu zhang shi yi F O B jia lai ru 。zuo fen lu : jie : ying shou zhang kuan - - - ? jie : xiao shou fei yong - - - bao guan fei deng jie : cai wu fei yong - - - ( kan shi sun shi hai shi shou yi lai jue ding ) dai : zhu ying ye wu shou ru —? dai : yu fu zhang kuan - - - - ? jie : zhu ying ye wu cheng ben - - - [ xiao shou e * ( 1 7 % - 1 5 % ) ] dai : ying jiao shui jin - ying jiao zeng zhi shui jin xiang shui zhuan chu - - - [ xiao shou e * ( 1 7 % - 1 5 % ) ] zui hou "