《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 "
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