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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,我们从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,陆续讲解这方面内容。如对此栏目还有其他要求或建议请与编辑部联系。
Since September 1, 2003, the country has drastically reduced the threshold of its import and export operation rights, and more and more enterprises have obtained the qualification 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 started the column of “Guidance on the Accounting and Computation of Import and Export Business of Private Enterprises” from No. 10 in 2003, and explained the contents in succession. If there are other requirements or suggestions for this section, please contact the editorial department.