(1) General requirements for standardized management of financial books
Import and export enterprises should set up accounting accounts, conduct accounting, fill out accounting vouchers, register accounting books, and prepare financial accounting reports in accordance with the Accounting Law, Enterprise Accounting Standards, and Enterprise Financial General Rules. The accounting books of enterprises must truthfully, accurately, and completely record and reflect the import, export, storage, processing, use, and sales of the import and export goods of the enterprise.
(2) Bookkeeping
Bookkeeping mainly includes: general ledger, detailed ledger (mainly accounts receivable detailed ledger, product sales detailed ledger, cost and expense detailed ledger, fixed asset detailed ledger), bank deposit journal, cash journal, and accounting vouchers.
(3) Accounting records
Accounting records should be written in Chinese. Enterprises that use foreign currency as their accounting currency with approval should provide Chinese versions of their books.
For units that have replaced manual bookkeeping with computers in whole or in part, the accounting software and related management systems they adopt or develop must comply with the regulations of the national financial department, and their accounting books and reports should be in written form printed by computers and kept in accordance with the relevant regulations on accounting archives management.
(4) Account setting
Enterprises should set up primary accounting accounts in accordance with the relevant provisions of the Accounting Law. At the same time, in order to achieve the effectiveness of customs inspections and better regulate the import and export operations of enterprises, import and export enterprises should set up detailed accounts for the purchase, storage, production, sale, outsourcing of imported goods, and the purchase, storage, processing and sale of domestic materials, semi-finished products and finished products according to the characteristics of customs supervision.
(5) Accounting for bonded materials processing
When import and export enterprises engage in outsourcing processing and deep processing of bonded materials, both the transferring and receiving enterprises should make accounting treatments according to the corresponding accounting methods. The scrap (waste) materials that are re-entered into the warehouse should be accounted for separately according to imported materials (general trade, processing trade) and domestically purchased materials.
(6) Dedicated warehouse management system
According to customs supervision requirements, processing trade enterprises and bonded logistics enterprises should improve and standardize warehouse management, set up a job responsibility system for warehouse management personnel, clarify the division of responsibilities and handover methods of personnel, designate a dedicated person to be responsible for the management of the warehousing, warehousing, processing, use, inventory and other links of imported and exported goods and domestically purchased goods, establish a complete warehouse entry and exit form and handover system, designate a dedicated person to be responsible for the management of warehouse entry and exit forms, monthly summary tables, account books and other materials, and archive and keep them in accordance with regulations.
(7) Material Storage Management
Relevant enterprises should store imported materials, bonded imported materials, domestically purchased materials and finished products (semi-finished products) under general trade according to the measurement units and varieties registered at the customs, and implement separate management. When the above materials are stored in the same warehouse, clear signs should be set to prevent mixed use.
Imported raw materials, semi-finished products, defective products, waste materials and finished products should be stored separately and labeled with the product name, specification, weight (quantity) and the name of the manufacturer of the material transfer for customs inspection. If bonded materials are lost, short or destroyed during the storage and production process, they should be reported to the customs in a timely manner.
(8) Setting up warehouse inventory accounts
Warehouses should establish warehouse inventory accounts that meet customs supervision requirements, set up complete account books and documents, and record the in and out of warehouse goods truthfully, accurately and completely to ensure that the accounts are consistent with the goods, including the establishment of various inventory accounts such as imported raw materials, finished products (for export), domestically purchased materials, commissioned processing, outsourced processing, scrap (waste) materials, defective products, and finished products (domestic sales). The above account book data should be derived from original vouchers such as warehouse entry orders, warehouse exit orders, delivery orders, material requisition orders, production notices (orders, orders), etc., and the invoices and accounts should be consistent. When printing documents related to warehouse entry and exit records, enterprises must prepare an extra customs copy or stub copy, and bind and store them monthly for customs inspection.