收到外商投资企业材料和资金会计分录后，小伙伴经常会遇到这个问题。以下是职称评审网整理的相关内容。让我们看看。
收到外商投资企业资料和资金会计分录
1.如果是外商投资###元，会计分录借：银行存款
贷:实收资本:贷:实收资本:
2.如果是外商的货款或贷款，会计分录为：借款：银行存款
贷款：应付账款/应收账款/其他应付款
从国外进口原材料的会计处理。
例如，一家公司从美国S公司进口一批原材料，发票价格为CIF价，计US$12000，用信用证结算，经银行议付，并通知企业支付赎回单。当日美元汇率为8.会计分录如下：30元：
(1)将银行存款存入信用证专户时:
借:银行存款-银行存款----美元信用证(美元信用证)US$12 000×8.30) 99 600
贷款:银行存款-银行存款----美元结算户(美元结算户(美元结算户(美元结算户(美元结算户(美元结算户)(美元结算户(美元结算户(美元结算户)(美元结算户(美元结算户(美元结算户)(美元结算户(美元结算户(美元结算户)(美元结算户(美元结算户)(美元结算户(美元结算户(美元结算户(美元结算户)(美元结算户(美元结算户(美元结算户)(美元结算户(美元结算户(美元结算户(美元结算户)(美元结算户(美元结算户(美元结算户(美元结算户(美元结算户)(美元结算户(美元结算户(美元结算户(美元结算户)(美元结算户(美元结算户)(美元结算户(美元结算户(美元结算户(美元结算户)(美元结算户(美元结算户(美元结算户(美元结算户)(美元结算户(美元结算户)(美元结算户美元结算户)(美元结算户美元结算户美元结算户美元结算户美元结算户美元结算户美元结算户(美元结算户(美元结算户美元结算户美元结算户)(美元结算户美元结算户美元结算户美元结算户)(美元结算户美元结算户美元结算户美元结算户美元(美元结算户美元(美元结算户美元结算户美元结算户美元结算户美元(美元(美元结算户美元结算户美元结算户美元结算户美元(美元结算户美元结算户美元(美元结算美元结算美元结算户美元结算美元结算美元结算美元结算美元结算美元结算美元结算美元结算美元结算美元结算美元结算美元结算美元结算美元结算美元结算美元结算美元结算美元结算美元(美元(美元(美元结算美元结算美元结算US$12 000×8.30) 99 600
(2)收到银行通知付款赎单时:
借:在途材料----进口(US$12 000×8.30) 99 600
贷款:银行存款-银行存款----美元信用证(美元信用证)US$12 000×8.30) 99 600
(3)原材料到达验收仓库时:
借:原材料-借:原材料-原材料-借:原材料-借:原材料-借:原材料-借:原材料-原材料-借:原材料-原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-借:原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材料-原材---进口×× 99 600
贷款:在途材料----进口 99 600
收到外商投资企业材料和资本会计分录后，会计实践是教科书知识的检验和补充。两者相辅相成，不能分开。学习是从理论到实践，然后从实践反馈理论。本文为职称评审网络提供。
