问题已解决
外貿(mào)公司出口 收匯結(jié)匯 退稅分錄應(yīng)該怎么寫? 比如 合同和報(bào)關(guān)價(jià)格是USD2000 收匯到賬價(jià)格 USD1800 這個怎么做財(cái)務(wù)處理 ? 記賬匯率是按照什么匯率來計(jì)算的?
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1、收匯差額作為財(cái)務(wù)費(fèi)用入賬
2、記賬匯率按當(dāng)月月初的中間價(jià)入賬,匯率差在年底或者月末做匯兌損益調(diào)整
2019 08/20 09:44
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2019 08/20 10:35
收匯的時(shí)候匯率是按當(dāng)天的嗎? 當(dāng)月月初中間價(jià) 怎么計(jì)算?現(xiàn)匯買入價(jià)還是現(xiàn)匯賣出價(jià)?
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2019 08/20 10:45
收匯按月初1號的外匯中間價(jià),結(jié)匯按當(dāng)天匯率,是外匯買入價(jià),在銀行結(jié)匯回單上會有
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2019 08/20 10:47
月初中間價(jià) 記上月期末匯率行不行?月初1號外匯中間價(jià)怎么查 哪里計(jì)算
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2019 08/20 10:49
渠道很多,中國銀行就可以查
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2019 08/20 10:53
不知道按那個價(jià)格算中間價(jià)?
FAILED
FAILED
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2019 08/20 10:56
附圖是中行的外匯中間價(jià)
FAILED
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2019 08/20 11:17
外管局這個月末這算匯率又是什么?
FAILED
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2019 08/20 11:22
一般會計(jì)核算不使用外管的匯率,這是外管統(tǒng)計(jì)等口徑使用的匯率
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2019 08/20 12:26
謝謝老師
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三寶老師 
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2019 08/20 13:47
不客氣,祝你工作愉快
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2019 08/20 13:52
那問一下,主營業(yè)務(wù)收入 是按照哪個來 ?是銀行結(jié)匯的金額 還是按照合同報(bào)關(guān)時(shí)的金額
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2019 08/20 13:54
出口收入按照報(bào)關(guān)單開具普通發(fā)票確認(rèn)收入
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2019 08/20 14:00
報(bào)關(guān)單價(jià)格是USD價(jià)格 和實(shí)際銀行結(jié)匯不一樣 開普票開的人民幣結(jié)匯實(shí)際收到的款項(xiàng)
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2019 08/20 14:01
出口usd2000銀行結(jié)匯1800 這個出口收入是按1800還是按2000呢
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2019 08/20 14:04
開普票按報(bào)關(guān)金額 usd2000 確認(rèn)收入按開具發(fā)票金額,報(bào)關(guān)金額和收匯差額進(jìn)財(cái)務(wù)費(fèi)用-手續(xù)費(fèi)
參考我前面的答復(fù)
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2019 08/20 14:29
如果匯率是8 是不是2000*8=16000 按這金額開普票 嗎?
財(cái)務(wù)手續(xù)費(fèi) 是用(2000-1800)*8=1600
這樣對嗎?
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2019 08/20 14:38
匯率是報(bào)關(guān)出口月份1號的外匯中間價(jià)
你的理解是正確的
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2019 08/20 15:02
謝謝老師
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三寶老師 
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2019 08/20 15:04
不客氣,祝你工作愉快
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