I.Agency export,What core content does a companys internal accounts need to record?

A standardized internal account for agency export should include the followingSix Core Modules:

• Business Cost Accounting: Purchase cost + Agency service fee + Logistics cost
• Foreign Exchange Receipts and Payments Management: Time Nodes of Foreign Exchange Receipt and Payment and Exchange Rate Conversion
• Pre - withholding Management of Tax RebateWithhold the tax to be refunded in advance according to the export value (it is necessary to clarify the ownership of the tax refund with the agent).
• Cost Allocation SystemMiscellaneous fees such as customs declaration, commodity inspection, and documents shall be allocated according to the order.
• Risk reserve fund: Shortage of retained tax credits, Exchange rate fluctuation reserve
• Reconciliation of Agency Services: Monthly Service Fee Settlement and Business Volume Verification

II. How to handle the cost confirmation under the agency export mode?

Recommended adoptionDual - track accounting system:

• The actual purchase cost shall be recorded according to the suppliers invoice.
• The agency service fee is accrued according to the proportion stipulated in the contract (it is recommended to retain 10% of the balance for settlement after the completion of the business).
• Logistics costs need to be distinguished:
  • The ocean freight shall be confirmed according to the bill of lading date.
  • Port miscellaneous fees shall be confirmed according to the actual occurrence time.

III. How does foreign exchange settlement affect the handling of internal accounts?

In 2025, under the new cross - border payment policies, special attention should be paid to:

• Management of the time difference in foreign exchange collectionAdvance payments should be separately listed under the "Contract Liabilities" account.
• Handling of Exchange Rate FluctuationsSuggestion: Adjust the exchange rate uniformly according to the central banks mid - price on the 25th of each month.
• Accounting by currency: The USD/EUR accounts need to set up separate auxiliary accounting items.
• Deduction of handling feesBank charges shall be recorded as financial expenses in the current month.

IV. How to Establish an Effective Reconciliation Mechanism for Internal and External Accounts?

It is recommended to executeTriple - checking System:

• Check the business progress schedule provided by the agent every week
• Complete the matching of customs declaration data and logistics documents before the 15th of each month.
• At the end of each quarter, jointly confirm the tax refund declaration amount with the agent.

Typical Case: A clothing export enterprise, by establishingExpense Allocation Table under EXW Terms, reducing the internal account error rate from 3.7% to 0.5%

V. What compliance risks need to be avoided in the internal accounts of agency export?

• Risk of non - integration of the four flowsIt is necessary to ensure that the flows of contracts, logistics, funds, and invoices are consistent.
• Suspicion of false tradeThe profit margin of a single business should not be lower than the industry benchmark value of 5% for a long time.
• Pricing of Related Party TransactionsThe proportion of agency fees shall comply with industry practices (usually 1.5 - 3%).
• Tax Rebate Time - limit Management：Bad debt provisions need to be made for tax refunds that have not been returned for more than 90 days.