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委托代理，如何做出口的账务处理？ - 北京代理记账

委托代理，如何做出口的账务处理？

2021-04-01上一篇 ： |下一篇 ：

委托代理，如何做出口的账务处理？ 资讯 第1张

问：我们是一家生产企业，委托一家外贸公司出口，相关的账务处理应该怎么做？

1）对于委托方而言正常计收入及相关科目，如根据出口专用发票确认收入：

借：应收账款

贷：主营业务收入-委托代理出口销售收入

支付代理费：

借：销售费用

应交税费-增值税-进项税额（生产企业可以抵扣，外贸企业不可以抵扣）

贷：银行存款、应付账款等

其他处理同一般贸易账务处理。

2）对于受托方而言，仅涉及代理费收入确认。受托方给予委托方开具代理费增值税专用发票或普通发票。

借：银行存款、应收账款等

贷：主营业务收入-代理费

地址：

电话：

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