论文部分内容阅读
前言:国家从2003年9月1日起大幅度降低了进出口经营权的门槛,取得进出口经营资格的企业将越来越多。为了帮助这些企业的财会人员学习进出口业务的会计核算知识,本刊从2003年第10期起开辟了“民营企业进出口业务会计核算辅导”专栏,陆续讲解这方面的内容。如读者对此栏目还有其他要求或建议请与编辑部联系。
Foreword: Since September 1, 2003, the country has drastically reduced the threshold for the right to operate import and export and more and more enterprises have obtained the qualifications for import and export operation. In order to help the accounting staff of these enterprises to learn the accounting knowledge of import and export business, we published the column entitled “Guidance of Accounting and Accounting for the Import and Export of Private Enterprises” from No.10 in 2003, and explained the contents in succession. If readers have other requirements or suggestions for this section, please contact with the editorial department.