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Jingdong book

乐税系列·外贸会计账务处理实务：经验·技巧分享

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Jingdong book

乐税系列·外贸会计账务处理实务：经验·技巧分享

Name: 乐税系列·外贸会计账务处理实务：经验·技巧分享
Brand: Jingdong book
SKU: 3110160441
Price: 18.24 USD
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很多外贸会计人员，尤其是刚刚从事此项工作的人员，经常对账务处理感到无所适从，在遇到各种困难时，往往陷入求助无门的窘境。基于这种现状，《乐税系列·外贸会计账务处理实务：经验·技巧分享》的作者徐玉树结合其十余年的会计工作经验，详细介绍了外贸业务中遇到的各种账务处理问题，旨在为同行们提供一本集综合性、系统性、实务性于一体的实用指导书。
《乐税系列·外贸会计账务处理实务：经验·技巧分享》共分为十一章，内容包括外贸型企业基本知识，以及一般贸易、加工贸易、易货贸易、补偿贸易、转口贸易等当前我国主要的出口贸易方式下的账务处理。每章详细介绍了不同贸易方式的特点、相关的退免税政策及计算方法、账务处理流程，同时配以大量的典型案例。通过阅读《乐税系列·外贸会计账务处理实务：经验·技巧分享》，读者可以丰富外贸会计知识，轻松解决账务处理难题。

Catalogue

第一章外贸型企业的基本知识
第一节外贸型企业的有关概念及主要贸易方式
第二节外贸会计账务处理涉及的要素
一、外贸会计涉税类型
二、涉税种类
三、税率或征收率与退税率
四、进出口贸易的币种
五、各类型外贸企业退税的计算方法
六、出口业务的几个时限
第三节企业出口业务的退（免）税申报及账务处理程序
一、出口货物申报程序
二、账务处理程序
三、账务处理程序流程图

第二章一般贸易——生产企业账务处理实务
第一节一般纳税人生产企业自营出口业务账务处理
一、自营出口业务的特点和计算退税的条件
二、自营出口业务的退税政策和抵退税计算方法
三、自营出口业务免抵退税的账务处理
第二节一般纳税人生产企业委托代理出口业务的账务处理
一、委托代理出口业务的条件
二、委托代理出口业务的退税政策
三、委托代理出口业务免抵退税的账务处理
第三节小规模纳税人生产企业出口业务的账务处理
一、小规模纳税人出口业务的条件及退税政策
二、小规模纳税人出口业务免税的账务处理

第三章一般贸易——外贸企业账务处理实务
第一节外贸企业出口业务的退税特点
第二节外贸企业自营出口业务的账务处理
一、外贸企业自营出口业务的条件
二、外贸企业自营出口业务退税的计算方法
三、外贸企业自营出口业务的账务处理
四、外贸企业自营出口业务的账务处理实例
第三节外贸企业委托代理出口业务的账务处理
一、外贸企业委托代理出口货物的条件及退税政策
二、外贸企业委托代理出口业务退税申报需提供的资料
三、外贸企业委托代理出口业务的退税计算方法
四、外贸企业委托代理出口业务的账务处理
五、外贸企业委托代理出口业务的账务处理实例
第四节外贸企业代理出口业务的账务处理
一、外贸企业代理其他企业出口货物的条件及税收政策
二、代理出口企业需要为委托企业免退税提供的资料
三、外贸企业代理出口货物的账务处理
四、外贸企业代理出口货物的账务处理实例
第五节外贸企业委托加工出口业务的账务处理
一、外贸企业委托加工出口业务的特点
二、外贸企业委托加工业务的账务处理

第四章加工贸易——生产企业账务处理实务
第一节加工贸易的种类和特点
第二节生产企业进料加工业务的退免税政策及退税计算方法
第三节生产企业进料加工业务的账务处理
一、生产企业进料加工业务涉及的会计账户
二、生产企业进料加工业务的账务处理
三、生产企业进料加工业务账务处理实例——购进法
四、生产企业进料加工业务账务处理实例——实耗法
第四节 “双委托”方式进料加工业务的账务处理
一、“双委托”方式进料加工业务的特点
二、“双委托”方式进料加工业务的账务处理
第五节生产企业来料加工的账务处理
一、生产企业来料加工贸易税收政策
二、生产企业来料加工业务的账务处理

第五章加工贸易——外贸企业账务处理实务
第一节进料加工业务的退免税政策及退税计算方法
第二节外贸企业进料加工业务的账务处理
一、外贸企业进料加工业务涉及的会计账户
二、外贸企业进料加工业务的账务处理
三、外贸企业进料加工业务账务处理实例——委托加工方式
四、外贸企业进料加工业务账务处理实例——作价加工方式
第三节外贸企业来料加工的账务处理
一、外贸企业从事来料加工贸易的特点及税收政策
二、外贸企业来料加工业务的账务处理

第六章易货贸易账务处理实务
第一节易货贸易的特点及退税政策
第二节生产企业易货贸易业务的账务处理
一、生产企业易货贸易退税计算方法
二、生产企业易货贸易业务涉及的会计科目
三、生产企业易货贸易的账务处理
四、生产企业易货贸易账务处理实例
第三节外贸企业易货贸易的账务处理
一、外贸企业易货贸易业务退税计算方法
二、外贸企业易货贸易业务涉及的会计科目
三、外贸企业易货贸易的账务处理
四、外贸企业易货贸易账务处理实例

第七章补偿贸易账务处理实务
第一节补偿贸易业务的特点及退税政策
第二节生产企业补偿贸易业务的账务处理
一、生产企业补偿贸易业务免抵退税计算方法
二、生产企业补偿贸易业务涉及的会计账户
三、生产企业补偿贸易业务的账务处理
四、生产企业补偿贸易账务处理实例
第三节外贸企业补偿贸易的账务处理
一、外贸企业补偿贸易增值税退免税的计算方法
二、外贸企业补偿贸易业务涉及的会计账户
三、外贸企业补偿贸易业务的账务处理
四、外贸企业补偿贸易账务处理实例（以引进设备为例）

第八章转口贸易账务处理实务
第一节转口贸易业务的特点及退税政策
第二节转口贸易的账务处理
一、转口贸易收付汇问题
二、转口贸易所涉及的会计账户
三、转口贸易的账务处理
四、转口贸易账务处理实例

第九章海关特殊监管区域贸易账务处理实务
第一节主要的海关特殊监管区域的退税政策
一、保税区
二、出口加工区
三、保税物流园区
四、保税港区
第二节区外企业货物进入海关特殊监管区域的账务处理
一、区外企业货物进入保税区的账务处理
二、区外货物进入其他海关特殊监管区域的账务处理
第三节主要海关特殊监管区域内的企业账务处理
一、保税区内企业的账务处理
二、其他海关特殊监管区域的账务处理

第十章转厂贸易账务处理实务
第一节转厂贸易的特点及退税政策
第二节进料加工转厂贸易转出企业的账务处理
一、转厂贸易转出企业所涉及的会计账户
二、转厂贸易转出企业的账务处理
三、转厂贸易转出企业的账务处理实例

第十一章出口企业特殊业务账务处理实务
第一节出口企业主要特殊业务的类型
一、出口货物海运费、保险费
二、出口佣金
三、出口押汇
四、福费廷业务
第二节出口运费和保险费的账务处理
一、出口运费、保险费的计算
二、出口货物运费、保险费的账务处理
三、出口运费、保险费的账务处理实例
第三节出口佣金的账务处理
一、出口佣金的计算
二、出口佣金的账务处理
第四节出口押汇的账务处理
一、出口押汇有关数据的计算
二、出口押汇的账务处理
三、出口押汇账务处理实例
第五节福费廷业务的账务处理
一、福费廷业务有关数据的计算
二、福费廷业务的账务处理
三、福费廷业务的账务处理实例

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