外贸会计与普通会计的区别及完整工作流程解析
外贸会计与普通会计的核心区别：
Key differences between foreign trade accounting and regular accounting:
外贸会计需要处理跨境交易、外汇结算、出口退税等特殊业务，而普通会计主要处理国内常规财务事项。外贸会计必须熟悉国际贸易规则、海关流程和外汇管理规定。
Foreign trade accounting deals with cross-border transactions, foreign exchange settlements, export tax rebates and other special operations, while regular accounting mainly handles domestic financial matters. Foreign trade accountants must be familiar with international trade rules, customs procedures and foreign exchange regulations.
外贸会计完整工作流程：
Complete workflow of foreign trade accounting:
1. 报关后处理：海关会退回出口结汇联（白色）和退税证明联（黄色）。报关单需在90天内申报出口退税，否则将按出口转内销处理。
1. Post-customs declaration processing: The customs will return the export settlement slip (white) and tax rebate certificate (yellow). The customs declaration must be filed for export tax rebate within 90 days, otherwise it will be treated as domestic sales.
2. 核销单处理：核销单由外汇管理局发放，分为三联。企业需完成电子口岸操作：申领→口岸备案→海关报关→企业交单→外管局核销→数据报送→国税退税。
2. Verification slip processing: The verification slip is issued by the foreign exchange administration and consists of three copies. Companies need to complete electronic port operations: application → port filing → customs declaration → document submission → foreign exchange verification → data submission → tax rebate.
3. 出口退税流程：在完成报关和财务销售处理后，使用"出口退税申报系统"生成相关表格，连同退税凭证向税务机关申请退税。
3. Export tax rebate process: After completing customs declaration and financial sales processing, use the "Export Tax Rebate Declaration System" to generate relevant forms and apply for tax rebates from tax authorities with supporting documents.
重要提示：核销日期不应超过出口日期180天（远期结汇除外）。
Important note: The verification date should not exceed 180 days from the export date (except for forward exchange settlements).