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Table of Contents

一、代理輸出What core content must a company’s internal books record?

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

Business Cost Accounting: Procurement Cost + Agency Service Fee + Logistics Expenses
Foreign exchange receipts and payments management: Timing of Foreign Exchange Receipts and Payments and Exchange Rate Conversion
Refund Withholding Management: Provision for refundable tax based on export value (the ownership of the tax refund must be clearly agreed with the agent)
Cost allocation system: Customs clearance / inspection / documentation and other miscellaneous fees are allocated per order
Risk reserve：Input VAT shortfall, exchange-rate fluctuation reserve
Agent Service Reconciliation: Monthly Service Fee Settlement and Business Volume Reconciliation

It is recommended to adoptdual-track accounting system：

The actual procurement cost is recorded based on the supplier's invoice.
The agency service fee shall be accrued according to the proportion stipulated in the contract (it is recommended to retain a 10% final payment to be settled after the business is completed).
Logistics costs need to be distinguished:
- Ocean freight is confirmed based on the bill of lading date.
- Port miscellaneous charges are recognized when actually incurred.

Special attention is required under the 2025 cross-border payment regulations:

Management of Time Gaps in Foreign Exchange Receipt：前受金は「契約負債」科目に別途計上する必要があります
Exchange Rate Fluctuation Handling: It is recommended to adjust the exchange rate uniformly on the 25th of each month based on the PBOC central parity rate.
Accounting by currency: Separate auxiliary accounting items must be set up for USD/EUR accounts
Handling fee deduction: Bank charges must be recorded as financial expenses in the same month.

Recommended for executionTriple-review verification system：

Reconcile the business progress report provided by the agent on a weekly basis
Complete the matching of customs declaration data with logistics documents before the 15th of each month.
Jointly confirm the tax refund declaration amount with the agent at the end of the quarter

Typical case: A garment export enterprise establishedCost Allocation Table under EXW Terms, reducing the internal ledger error rate from 3.7% to 0.5%

Risk of the Four Flows Not Being Unified: Ensure that the flow of contracts, logistics, funds, and invoices remains consistent.
Suspicion of fictitious trade: The profit margin of a single transaction should not remain below the industry benchmark of 5% for an extended period.
Related-Party Transaction Pricing: The agency fee ratio must align with industry norms (typically 1.5–3%).
Refund Processing Time Management: Bad debt provisions must be set aside for tax refunds that have remained unrecovered for more than 90 days.