外文文献原稿和译文原稿文献信息作者：BettezG.题目：TheResearchofPeriodChargeAccountingintheForeignTradeEnterprise期刊：JournalofIndustrialEcology第8卷，第1期，页码：53-64.原文TheResearchofPeriodChargeAccountingintheForeignTradeEnterpriseBettezG.AbstractForeigntradeenterpriseindailybusinessactivitieswillinevitablyoccurvariousfees,occupiedthemainpartoftheexpenses.Underthemanagementenvironmentofeconomicglobalization,foreigntradeenterprisesfacetheinternationalmarketanddomesticmarketcompetition,themanagementriskoftheenterpriseismoreandmorebig.Inaddition,unlikeotherenterpriseaccounting,foreigntradeenterprisecostduringintheeconomicmeaning,classification,contentandaccountinghasitscharacteristic,andstudythesecharacteristicscanmakeourcostduringtheperiodofforeigntradeenterpriseshaveamoreprofoundunderstanding.Keywords:Foreigntradeenterprise;PeriodCharge;Accounting1IntroductionComparedwithotherenterprises,foreigntradeenterprisesinvolvedinthedaytoPAGE\*MERGEFORMAT11daybusinessactivitiesisthemostmainproprietaryorimportandexportagentbusiness,thecharacteroftradedeterminesitscostsduringtheperiodofbusinessaccountingandmanagementhascertainparticularity.Mostforeigntradeenterprisesinvolvedintheday-to-daybusinessactivitiesmainlybytheimportandexportbusinessofself-supportgoodsortheagent.Importandexportbusinesswillhappeninalotofallkindsofinsurancepremiumoftheport,portconstructionfee,transportationandcommissionsandotherspecialexpenses.Ifnotstrictlycontrolthem,willaggravatetheburdenforthetotalcostoftheimportandexportofforeigntradeenterprisesandcoststoincreaseprofitsbycontrollingthetimeforforeigntradeenterpriseexpensesduringtheperiodofanimportanteconomicsignificance.Second,duringtheforeigntradeenterprisecostreflectsthemanagementcomprehensiveindexandeconomicbenefit,strengthencostaccountingandmanagementduringtheperiod,lowercostlevelunceasingly,soastopromotetheforeigntradeenterprisemanagementlevelandeconomicbenefitsofbusinesspurpose.Atthesametime,thetotalcostbyreducingexportcanenhancethecompetitivenessofexportcommoditiesintheinternationalmarket.2TheperiodchargeclassificationofforeigntradeenterpriseFirstofall,introduceforeigntradeenterprisesandotherenterprisesofthesameclassification.Accordingtothelink,duringtheforeigntradeenterprisecostcanbedividedintosalescost,managementexpensesandfinancialexpenses.Thiskindofclassificationandclassificationofmostenterprisesduringthecostthesame,isalsothemostwidelyacceptedclassification,andtheforeigntradeenterpriseexpensesduringtheperiodofdailyaccountingbasicalsoisaccordingtotheclassification.Intermsofcostandtherelationshipoftheamountofcommoditycirculation,duringtheforeigntradeenterprisecostincludesthevariablecost(thatis,thechangefee)withthesamecost(thatis,thefixedfee),fromitsessencecontentissimilartothemanagementaccountingtootherdomesticenterprisesinthedivisionofthefixedcostandvariablecost.Ofcourseinadditiontotheabove,costsanditsuniqueclassificationduringforeigntradeenterprises.Forexample,accordingtothenatureofthebusinesscanbedividedintoimportandexportexpenses.IncludingimportcostisreferstotheforeignPAGE\*MERGEFORMAT11tradeenterprisesinimportcommoditycirculationofeachlinkofexpenses,mainlyincludingthedeliveryofimportedgoodstotheporttothegoodsaftersalessofarinourcountry,expensesincurredintheirowncountry.Andexportcharges,relativelyisreferstotheforeigntradeenterprisesinexport...
