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The accounting treatment of all export goods is regarded as domestic sales.
(1) When purchasing export commodities

Borrow: commodity procurement-export commodities

Borrow: Taxes payable-VAT payable (input tax)

Loans: bank deposits

(2) When the goods are accepted and put into storage.

Borrow: inventory goods-export goods

Loans: commodity procurement-export commodities

(3) When the goods are declared for export, the export income shall be confirmed according to the FOB price.

Debit: accounts receivable-accounts receivable

foreign exchange

Account-Customer

Loan: main business income-export income

(4) Carry forward the cost of export commodities.

Borrow: main business cost-export goods

Loans: inventory goods-export goods

(5) If the export fails to declare the tax refund (exemption), it shall be taxed on the domestic market.

Borrow: main business income-export income

Loan: main business income-domestic sales income

Loan: Taxes payable-VAT payable (output tax)

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