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一、按照《会计基础工作规范》,做好记账、结账工作财会人员必须按《会计基础工作规范》的规定,根据审核无误的会计凭证,及时地进行记账。对“应收外汇账款”明细账的登记,应使用复币账页;账户的设置,可以选择按客户,也可以按国别进行设置,各单位应结合本单位情况设置账户,“摘要”栏的内容应注意填写出口商品的名称、数量、发票号码,并注意填好“交单时间”和“结汇方式”,以便推算出正常的结汇时间。例如交单时间是2001年6月1日,结汇方式为D/P即期,按照正常的在途结算时间计算,结汇时间应为6月15日至20日,那么,超过6月20日的应视为逾期。目前已实行电脑替代手工记
First, in accordance with the “basic accounting standards,” good accounting, checkout Accounting staff must be “basic accounting standards” requirements, based on the audit of accounting documents, timely accounting. For the registration of the “foreign exchange receivables” account, you should use the multi-currency account page. The account settings can be selected by customer or by country. Each unit should set up an account in combination with its own unit. The “Summary” The contents of the column should pay attention to fill in the name of export goods, quantity, invoice number, and pay attention to fill in the “pay a single time” and “settlement method” in order to calculate the normal settlement time. For example, the delivery time is June 1, 2001 and the settlement method is D / P spot. According to the normal transit settlement time, the settlement time should be June 15 to June 20, and then the period exceeding June 20 should be Deemed overdue. At present, computers have been replaced by hand-made notes