外贸企业海运费计提暂估操作指南 - 合法节税25%的财务技巧
核心问题：外贸企业海运费可以计提暂估吗？
Core Question: Can foreign trade enterprises make freight cost accruals?
作为资深外贸财务专家，我可以明确告诉您：完全可以！这是符合会计权责发生制的标准操作。
As an experienced financial expert in foreign trade, I can clearly tell you: Absolutely yes! This is standard practice in line with the accrual accounting principle.
为什么必须计提海运费？
Why must freight costs be accrued?
以日韩线40HQ集装箱为例：
Take the Japan-Korea route 40HQ container as an example:
- 基本港运费：2000美元起/柜 ≈ 1.3万人民币
- Base port freight: Starting from $2000/container ≈ 13,000 RMB
- 20个柜子总成本：约30万人民币
- Total cost for 20 containers: About 300,000 RMB
若不及时计提，企业将面临：
If not accrued in time, enterprises will face:
- 季度末多缴25%企业所得税
- 25% more corporate income tax at quarter-end
- 现金流压力增大
- Increased cash flow pressure
- 成本核算不准确
- Inaccurate cost accounting
三步实操指南：
Three-step Practical Guide:
1. 及时核对账单：每月25日前与货代确认运费明细
1. Timely bill verification: Confirm freight details with forwarders before the 25th of each month
2. 灵活处理账期：适当延长运费发票获取周期（建议不超过60天）
2. Flexible accounting period: Appropriately extend the freight invoice collection cycle (recommended not exceeding 60 days)
3. 规范账务处理：计入"销售费用-海运仓储费"科目，保留完整凭证链
3. Standard accounting treatment: Record under "Sales Expenses - Ocean Freight & Storage" account, maintain complete voucher chain
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