Basic Tutorial of Foreign Trade Accounting

Author: Ji Hongtian
Publisher:
Publish Date: 2005-10-21
Features: This book is a concise version of "Newly Compiled Foreign Trade Accounting—Foreign Trade Accounting and International Settlement (Third Edition)." The entire book is divided into three major steps, comprising thirteen chapters, which are:
Introduction;
Business Background of Export Accounting;
Accounting Treatment and Transportation Business;
Accounting Treatment of Document Presentation and Claiming Payment;
Financial Process of Document Presentation and Claiming Payment—International Trade Settlement;
Collection and Settlement of Remittances and Foreign Exchange Accounting;
Export Tax Accounting;
Accounting for Self-operated, Agency Export, and Agency Buy-out Systems;
Import Business Accounting;
Processing Trade Accounting;
Letter of Credit Topics;
Foreign Trade Financing Accounting;
Foreign Exchange Risk Management Accounting.
This book retains the advantage of its sister volume, "Newly Compiled Foreign Trade Accounting—Foreign Trade Accounting and International Settlement," which focuses solely on foreign trade professional business accounting without covering general financial accounting, thereby avoiding repetition with "Intermediate Financial Accounting." However, the writing style of the textbook has been modified. It centers on several typical journal entries for export, import, and processing trade, extending explanations through original documents and both domestic and international regulations and practices. This approach facilitates mastery of accounting operations. It can also serve as an immediate reference for practicing accountants new to foreign trade, allowing for gradual expansion over time. The core content of this book is from Chapter 3 to Chapter 10, while the last three chapters are thematic topics, which can be selected or read in full based on circumstances.