目前,外贸进出口企业对国外运保费的核算比较混乱,特别是国外运费的年终预估部分,存在着任意估提的现象。如何才能真正地反映债权、债务,较准确地核算出口换汇成本及经营盈亏? 首先,必须加强管理,强调各个业务部门之间的相互合作,在业务、计划等科室的密切配合下,才能使核算真实;一定要加强经营合同管理,强化业务人员的人民币盈亏意识,在收购、出口等合同报批签订之前,业务人员必须填列“出口商品盈亏情况表”,将所经营的商品的一系列有关情况报企业各部门审 At present, foreign trade import and export companies have a relatively confusing account of foreign shipping premiums, especially for the year-end forecast of overseas freight rates, and there is an arbitrary estimate. How can we truly reflect creditor’s rights and debts and more accurately account for export-exchange-exchange costs and operating profit and loss? First, it is necessary to strengthen management and emphasize the cooperation among various business departments. Only in close cooperation with business and planning departments can Accounting is true; we must strengthen the management of business contracts, and strengthen the awareness of business personnel in renminbi profits and losses. Before the contracts for acquisition, export, etc. are signed and signed, business personnel must fill out a “Statement of profit and loss of export commodities” and a series of related Status report review by various departments