免税外汇商品提货处是经国家批准、按照有关规定向出国人员提供外汇商品的零售企业。主要业务都用外汇结算,其帐务处理技术不同于一般的商业企业,现将其帐务处理方法介绍如下。1.出售商品收进美元现钞时,按照售价金额借记“现金—美元”科目,贷记“销售收入—××商品”科目。同时,由于中国银行外汇买卖差价的影响,在将美元外汇现钞送存中国银行时,中国银行要扣除一部分美元金额,这部分金额在销售商品时,应向顾客收取,其帐务处理为借记“现金—美元”科目,贷记“应付帐款—中国银行”科目。2.出售商品收进非美元外汇现钞时,先按中国银 Duty Free Goods Delivery Department is approved by the state, in accordance with the relevant provisions of the foreign staff to provide foreign exchange retail products business. The main business uses foreign exchange settlement, its accounting technology is different from the average business enterprise, now its accounting methods are described below. 1. When selling goods to collect USD cash, debit “cash - USD ” subject according to the selling price, credit “sales income - XX goods ” subject. At the same time, due to the impact of the difference in foreign exchange sales and purchases by the Bank of China, Bank of China will deduct a portion of the U.S. dollar amount when it sends foreign currency bills of U.S. dollars to the Bank of China. This amount should be charged to the customers when selling the goods. Remember “Cash - Dollar ” subjects, credited to “Accounts Payable - Bank of China” subjects. 2. When selling commodities for non-USD foreign exchange cash, press China Bank first