Accounting Master'S Knowledge: The Setting Of Accounting Subjects In Import Processing Enterprises

One

Because businesses must be alone.

1 - 1 - "main business income - a product export revenue self export" (RMB + foreign currency + quantity Accounting)

1-1 - 2 "main business income - A products export income - processing" (RMB + foreign currency + quantity Accounting)

1 - 3 - "main business income - a product export income processing" (RMB + foreign currency + quantity Accounting)

1 - 4 - "main business income - a product - export revenue - indirect export" (RMB + foreign currency + quantity Accounting)

1-2 "main business income - a product - domestic revenue" (RMB + quantity Accounting)

The subject setting of main business cost is consistent with that of main business revenue.

2. setting of raw material subjects

Raw materials imported from processing according to customs requirements must be specially used for processing export products. Special materials, special materials, special materials and special accounts can not be used for mixing and replacing with domestic materials.

Therefore, it is necessary to set up two level subjects of imported raw materials separately. For example, an enterprise imports raw materials in three ways, including self import, import processing and indirect import, in addition to purchasing raw materials B at home and abroad.

1 - 1 - "raw materials B imported raw materials self import" (RMB amount + quantity Accounting)

1-1 - 2 "raw materials - B import raw materials - processing" (RMB + quantity Accounting)

1 - 3 - "raw materials B imported raw materials indirect importation" (RMB amount + quantity Accounting)

1-2 "raw materials B domestic raw materials" (RMB amount + quantity Accounting)

Packaging, accessories and other subjects can be set up according to the setting of the raw materials, and the amount of the excipients that can be obtained free of charge can be accounted for only by quantity.

3. set up finished product subjects

There are differences between finished product subjects and raw material settings. If an enterprise has only two business lines, domestic sales and self export, before the actual export, unless it is very simple order production, it is generally difficult to determine whether the specific product will be exported or sold domestically, so in finished products, subjects can not be accounted for by the two level accounts, unless you can confirm that the products are indeed exported.

However, if the enterprise is still engaged in the processing of incoming materials, the situation is complicated. Since finished products manufactured by raw materials must be exported, the finished products must be accounted for separately.

1-1 - 1 "finished products - P feed processing" (RMB amount + quantity Accounting)

1 - 2 - "finished products - non processing trade" (RMB amount + quantity Accounting)

1 to 3 "finished products - P processing" (RMB amount + quantity Accounting)

4. setting of fixed asset subjects

Since foreign-funded enterprises can import bonded equipment, such equipment can not be pferred without Customs approval for a period of 5 years, so this equipment must be considered when setting up accounting subjects.

Generally, such subjects include "fixed assets XX classification XX equipment bonded equipment", "fixed assets XXX XX equipment - non bonded equipment".

If this device is relatively small, it can also set up the audit mode to manage it without setting up subjects.

Under the condition of manual account, this kind of subject setting is rather troublesome for statistical data. For example, I want to find out that all self export income is more troublesome, generally it can be solved through multi column account mode, but it is still very troublesome.

If the use of financial software is much simpler, the export and import mode as auxiliary accounting (Oracle can use elastic domain) can be very convenient to solve the problem of multi caliber statistics.

5. setting of foreign currency subjects

In general, foreign currency accounts should be set up in foreign currency accounts such as "bank deposits", "other monetary funds", "receivable accounts", "prepaid accounts", "prepaid accounts", "accounts payable", "other receivables", "other payable" and "main business income", such as foreign currency loans, and "short-term loans".