外文文献原稿和译文

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1、北京化工大学北方学院毕业设计（论文）——外文文献原稿和译文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.AbstractForeigntradeenter

2、priseindailybusinessactivitieswillinevitablyoccurvariousfees,occupiedthemainpartoftheexpenses.Underthemanagementenvironmentofeconomicglobalization,foreigntradeenterprisesfacetheinternationalmarketanddomesticmarketcompetition,themanagementriskoftheenterpriseismore

3、andmorebig.Inaddition,unlikeotherenterpriseaccounting,foreigntradeenterprisecostduringintheeconomicmeaning,classification,contentandaccountinghasitscharacteristic,andstudythesecharacteristicscanmakeourcostduringtheperiodofforeigntradeenterpriseshaveamoreprofoundu

4、nderstanding.Keywords:Foreigntradeenterprise;PeriodCharge;Accounting11北京化工大学北方学院毕业设计（论文）——外文文献原稿和译文1IntroductionComparedwithotherenterprises,foreigntradeenterprisesinvolvedinthedaytodaybusinessactivitiesisthemostmainproprietaryorimportandexportagentbusiness,thech

5、aracteroftradedeterminesitscostsduringtheperiodofbusinessaccountingandmanagementhascertainparticularity.Mostforeigntradeenterprisesinvolvedintheday-to-daybusinessactivitiesmainlybytheimportandexportbusinessofself-supportgoodsortheagent.Importandexportbusinesswill

6、happeninalotofallkindsofinsurancepremiumoftheport,portconstructionfee,transportationandcommissionsandotherspecialexpenses.Ifnotstrictlycontrolthem,willaggravatetheburdenforthetotalcostoftheimportandexportofforeigntradeenterprisesandcoststoincreaseprofitsbycontrol

7、lingthetimeforforeigntradeenterpriseexpensesduringtheperiodofanimportanteconomicsignificance.Second,duringtheforeigntradeenterprisecostreflectsthemanagementcomprehensiveindexandeconomicbenefit,strengthencostaccountingandmanagementduringtheperiod,lowercostlevelunc

8、easingly,soastopromotetheforeigntradeenterprisemanagementlevelandeconomicbenefitsofbusinesspurpose.Atthesametime,thetotalcostbyreducingexportcanenhancethecompe